Untitled Texas Attorney General Opinion ( 1946 )

OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN QROVER SELUSRS Al-foIHmv QPNERAL Eononble Joseph 4. !lltnd Cbunty -ittorn%y,!~3UlcnQCounty i*imana, Tams pear Sir: Opinion 80. O-7117 R8f &OUtiCiIl%r%latln& to th% accrual arsdpam%nt of penalty and lntenst on 84 valoram taass on roe1 proprrty of mombabrrm oi th a4 :%rvlore. Your repmet ror opinion prrmmta th% roi wtinUrr the SoltIlers and Sal Pedrrnl and State, da penalty an taxes aooru% during th% aenio thap aoaruo snd aa-%th%y which the t%x%% baooma d% othar d%p%ndrntr or the % fntrrarrt40 not a penalty and inter county an4 state ~:&~o~Rlslation whioh * . Howm%x, the lrtain p%naltl%s axidlnter- 8rfain oon4ltions. ThlS end euah auxiliarlas end suah Armi4 Fora%% :4%erv% snd their aurillarlea shall be %llow%d a Mrlod or not to exceed six (6) nouTG3 sftsr tit14 oessstlon or homi%% gmorabl.. Josaph Ii. Mhm, page 2 In whloR to MY without ornaltrrand lntenst thrlr krrer whioh hoto accrue4 end whloh shall aooru% during the duration or the war.” (hTaphasIsadded) It is olaer Ei%t this act doea not purport to prevent the eocrual of pensltlas and Intaraat upon euch tax%%, for Ii thay did not aamue they could not be "r%l%%aed* to %uoh a%ab%r% or the Armad 9orors. This release of penalties and Interest Is not absoluk. As po1ntsd out In Opinion Ho. O-5566, w5an a pmron 1.s la) a member 0r the Anne4 troroesor th% Unitad Btatsa or their auxlllsrira or 6 member or the Armed 9oraea Reserve or thair auxIlIarIa%, an4 lb) rlor to th% tIm% when such person joIn% #a~%, ((I)thera was listed % hlr name ou the y,I rolla of ths oounty property rubj%ot to a4 nlorom tax%%, snd 4) %a14 ad talorrm tax%%, subespusnb to auoh ontry into the above mmtioned rortm, became dslinpurnt, then (0) all Int%nrb and penaltI%s on eeI4 4rlin uant tax%6 would bo r%l%aa%d by operation or said krtlclo 73361 to H 94 parson for the duration or ror not more than aix montba aftar.the 0asaatIon or ho+ In that opinion w furthor bald that ths r%laaso 4ors not epply to*th% ooata wbloh ao0ru%4 In Ooawotion tith 5ai4 taxl)a. The provlsloun or the Solblsrs' an4 Sal.iors'Cldl RelIaf Act ijO U.S.C.A. 3e0. 510 et a%+) are aomawhet more 'liberalin their krw, but rtlll are or &ted apgliaatlon. Paragraph (1) or 8eo. 560 or $hI8 Act reads ir, part aa rollcmr "The prorislon~sor this wMOn ahal.1@pply when eny taxes or asse%sm%nta . . , wha85er falli to Or durlm the DorIo of mIlltar s%rvI0e, re) paragraph (4) or ~8%~.560 nods aa follmr: w%heniav6rany tar or a986m~ont rha1.lnot be p%i4 when du%, such tax or aa~tis%m%ntdue and .unpaid &all benr interest until paid at th% rata of'6 per Bentua per amum, and no other penalty or irlt%r%%tahall,b% inuurrd by recmoa of euoh n~onpa)laent.Any l%en for much unpaI4 taxea or aneseswnt shall alro Ineluda suoh Inter%& thoreon." honorable Joseph E. %ms, psge 3 Under these provisiona, then when rsal.property ~8s (a) offnedand occupied by "a Brson in mll~tarv ssrvlaeW (as thnt term is defined by 7%~. 511 (1P of 50 U.S.C.A.)'cr his dependents, (b) *t the co:macanant of his period of milltsry servloe, and (a) is stlll so ocoupled by MS dsgandants, (d) the provlslone of !!a~.560 apply to any tfixaeor essesszents thereon, rhsthsr falling clue prior to or during 6l;ohperiod of 3llltary s4rvlca, snd If such easeesmmts shall not be psld when dus, suoh tax or aasseament shall bear lntemst q+tL al4 at th8 rnta of alx per cent per annum, and no other penalty or n erest shall.bs lnourred by Fesson of the nonpayment. It will be asan, tharclfora,that both Artiole 73361 v.A.c.s., and 50 C.S.C.I..560 apply rrrhaa(a) a parsonTo marnbsr of tha Armed For808 of the United Statea or Chair aulliiariee, or a mtunbrrof tha Armad Yoroas Reaarvo or thair aurlllarira, and (b) prior to the Elms when such person jo5.1~4sam4, (o)'thars wae 1lsDed In hi8 name on tha tex rolls of the oounty property sub sot to a4 valorem taxan, (d) whlah wss owned and oacupled by him 16) at th6 Oopmanoement of hlr parled of military earvloe, an4 (f) is still SO 00cupis4 by his dr- pclndrntsr1n thin situation, Scro.560 of the Soldiers* and SaliZora* Girl1 ii0ii6r Act opsrstea to pmvrnt tllr aooruel of pealties en4 intsraat In exoeae ot 6 per cant on sll taxes bsoomln6 4sllnqu8nt sub- aaquant to the aarvlce mn*," entry into the above mentioned foroaa. .:rtiola73363 opsratos to release to the.ciarvlormen suah prnaltl.ss and interest for the dUrStiOA o,fths war and for not more than air months after the arsnstlon of hoetI3ltles. Zf said delinquent toxss are not paid within this period, then the tQxss oontisue to baar lntsr- ast not 4xoae4lng 5 par oant tint11they era palb. IA this OoMSOtiOA WS OSl]. yOU2' Stt,aAtiOA t0 CpiAiOA 110. O-6828 wlmrein VI%bald thnt '.!orld ::ar II tis not yet taxmlnatad,an4 will not termlnats, In tha legal sonad, and In the sons8 th8t ths rorde "eassatlon or host,llitl~enare used in Artlola 73363, until the Con,qrassof the United Skitas or the 3rsslaent by <:uthorltgfrom hxgreea, formally pFOOlElEKithat it Is termlndtad, an4 that said Artlelr 73363 wIl.1continue to be operative for a J)4rlO4of not to @roead six months eftsr suoh termination. Your0 vary .truly