Untitled Texas Attorney General Opinion ( 1940 )

OFFICE OF THE AlTORNEY GENERAL OF TEXAE AUWIN :?Iether d6rcd your reputet r nf January 23, lil4:, clc 7331, Retlard tax ooileotlorr* rEOn*a Annotatad Civil rce, Acta 1939, 4etb toginlature. 0 rarlous yrotlrlorie of faot that Artlolr 7531, in pro- I@ per cctat co~lsslon 03 delin- tarra also rtiarr to t!:t porior- AiMisHor-oolloetor*s 6utIas where la othorwlro provided, and tb 8 reierred to oannot be percorml 3C laoh year, we aheli ark shat you advise thls ‘~tprtstnt whether or not thr Tar- ksmssor-oollootor will be &Itltled to the fire par oatit oozmlre103 rcforrtd t+ in Art1018 7331 on de- linquent r4al rrtats tax08 oollrotcd fror;. tkc 1939 tax roll during the period nbruarp 1 t5 Juno 30.* I”U”*r.-,^” .- _^ -_ --.._ - ..-- .- . -_-.__.._. -. __....__ ~...~._.. .---- ..___.._.._. - __.._..__.._-.. __ _.___ ._..__. - Ball. coo. i?. Shoppar&, Fa~o t Jortloa (b), Artlolo 7336, Varnon*r Annotated: Cl111 jtatutoa, mods la part as tollowrr *All poll tax.8 and all a4 valor02 taxas, un- lera one-half (4) tboreo? her@ boon paid on or be- toor0 r90t(Pber thlrtioth a.s hcreinabora proti505, shall beooze drllawant If not paid prior to rrbru- lry first or the year next r:~ooaodl~ thr yo*r for uhloh the rotura of the asa~aeneat rolla ot the aounty are ado to the Comptrollor of Fubllo Aoooutm...* hOtlOll (et), Artlola 7356, In part, prorl5eot ‘Tha huaaemor and Collsator of Taxes ahall, 88 of tht ?irst day oi July of saoh year ior which any 3tata, oounty an4 dlstrlot. taxes ?oz tho ~recrdlae year rezaln unpaid, rake up a list of the land3 ar.d lots and/or property on whloh an7 taxts for such pee- ceding par are dsllnguont, ahar($ng lgalnut t’.a sama all unpaid taxes aaaeased agnlnet the o-aner t?rmoot on the rolls of said year. Winaltlas, lntnrcrt axl ooata accrued agalnot my land, lots and/or proparty need not be estrred by the kaseasor and Collector of Taxc~ on :a15 list, but in laoh ar.5 srery Instance all amh peerltlrs, Incer- eat an4 ooatd d:is:l bo an5 rczafa a statutory clJrge with the ~a.w force azd ef:act ca if entera on said lf3tr and the kaeasor arid Colleotor OS Taxes ahall caloulata and etarrje all auaki Frnaltlta, ictarrat and ooata 03 all dtll3qmEt tax statenents or dalln- qutot tax rsctlpts Issued by hlz. l9ai5 1Iet shall br.xctdo in trtplioate an5 pm- sentad to the Coavrlarloners~ Court r0r exralnatlol and oorreotlon, and afttr befry so exarrIaa5 aad oorreotad said list in trlplloatc 3kall ba approve5 by aal5 Court. Coe oop~ thrraof s?all be fllcd rlth tht County Clerk or Auditor, one copy retained and filed by the Assarsor so5 Collector of Tares, and one oopy forwarded to ~the Comptrollrr with the l,anual nattlenent report of the Assoasor aid Coiitotor Of Taxe8...* Artlole 7331, Yernoa*s Anzotatb5 Cirll :3tatute3, in aa rm aa material, providea: . . . . Tar t!!e 0t 4elLa:Ue7t Ool?.OOtlOn *Axe; on real brthte mrd fcr ~rrtormlnq all dutlee relating to suoh tares lot u~lb?l no ottmr eospe~atloa is othrnina proylded, the bax colleetm &rll reoelve tire par oe?.t nf nil deli3queat taxer eclleotad by h&a.* trtlole 9331, oontalnlns the l boye-wokea,: provirion, is aa loendlornt oi 3eotlon e of thb 1933 Aot, Thlrd~.~CallrO ;es- alon S8th Legirleture, Chapter 81, eoontalnln the fOllouln~ por~rloo~ relative to t!m five par omt 000~ &a~r%orr in qneotlon~ * . . . Toorin3uing aotloea to thxpayern, turnlshiag ccplaa to the county, district or 6elWpaocrrt tax attor- 38~3, laming utatasenta in ro+Vwd to partloulnr tracts OS land rowire b7 tlda Act, preparlw end lseuin& O6liOelletlOCG3, caloulating lizi ~rsprlng md ored$tlnf roacptlans, patla~, Cocptiollor'u reGe%ptlon nwiiberr oil the dcllnquent rcoord, malllng oortirloateo of .re- aezztioz~ -w taxpayers attcr ej?$mvsl by the Corqkwller, the t&C OCueOtOS, 8btil rOtx?iTU riY0 j?tr 06Pt Of 811 dellrifpJent tares 00u00t5a by hi-,, *ioh, tcgc?.bor wit?. the tire omts per line eom~enratlon for eonq&lLag the GOliQqutct TeOCr& h8 UbOYti FrOyi4ed dhall.be accVur,~sd for a3 tees Of OfXO6, and S!xill riot be rstalm4 by a::~> tax 0oZleotora so as tc lr.crea3e mrimz co-q~enso- tion RIOTallotmd b: la.7 for suck rupeotire o??i~e.~ 3ftectlvs nlon~ with t2t forcgolq provlaioas, the JEth I,eglsleture durlntr: the thoond Celled Sesslo~, onaoteb Cba;tor 13 ahioh provide6 that tba tax oolleotor 5TyU, on tto 31rt da7 of t;oroh or eao3 pew ror rhloh tbn jtate an4 oount7 text3 for the preoedlc: year resale unpaid, take up l list ot tt?e lrr?Os an4 lots 09 e'hlo~ thb taxesfor such pre- eedlng years ars 4cllnSvsnt. ’21s list wao to be :lade in trl- pmbte ah 0~8 Wp7 fCS~WITdtd .tO t%O COZ~tSOmS biOng With the tax colleotor't annual sottlezzent rtrorts. It ~$11 be rooted that tFe princip1 dutlas pcvlded la t:?e 1923 Aot of tl-extt! Lsgialsturo a23 ror u5loh t!le55 ooiz.ladloii *as allowed, am14 only be ~ertorzed altar tha delingumt raaord is oaqlleb by tha tax oolleotor 81 roqolrea (See Arb. 93W, Acts 1983, 2nd C. 3., Ch. 19) to br approve4 by the oozzlrslo~ers* oourt, on4 a dupllcatc. cf rtloh *haa been fllab in tke offloe of the Comptroller mul r~loh has ar aqg be q&~o~eU by the Congtroller.m Thm ebove-nantfqted provlsloa6 of tbr Aato of 19t3, S&h Legislature are to be fouz4 lnoorporeted in the Revlee Son. 000. I?. Shc,?pmd, D&c 4 Qlril. Statute8 of Tcsar, 1085, a3 Artlolcs 7381, 7388, 7331 *ad 733g. Although the ccvcrcl dutlcc provided to be perform- 04 by the tax oollcctor nrc now found In Artlolc 7324, Vcraoagc Annotstcd Citil Jtatutcr It is ctl4cnt thct t!s charaotcr of (lutlcc for 8arJIag thfc conpancatIoa of flrc per ocnt for the colbctIoa of dclln~ucnt taxca rrU not ohangad rIth the cr.cadmcat 05 Article 7351 by the Olrt Lcgiclaturc, 4th Called SCCG~O~, ~hu0ia 44 miele no* in 0ri00t 0dtc 0u0h duti00 but prorl4cc that tho fire per ocnt e.owaLrlon rho11 be allo- *tar parfonlmg cl1 butlcs rclatiag to such taxesfor vhlch no ocapcnrction 1s othcraibc ~rur14cd.” Which prorirlon dircotlp reicrc to cuoh rtatutory 4utIca found llscuhcrc, brine tho cazae aa iorzcrly lnola4~4 13 the 1923 Aotc, Art. 7331, R.C.S., 192s. Svoh a question a6 prosonto in your rcqucst oould not arise dw1n.q the period peoodln~ the psacnt aaondzacat o? Irtiolc 7336 by the 44th Lcgirlcturc, J‘cnato Bill 402, by reason of luoh peoedlw llrsnd.wnt to raid Artlolc, Aotc o? 1994, 43rtl LcgiJature, 4th Called cleca~on, Chrpttir IO, aon- tcInIag the prorlrlon whioh plaars the dcllnquont date oLohur- rglt tare8 uopald , July flrct of the cuoccr4ing year. . proviclon of t!ze .4ots of 1934, rcadc so follows? *AU ad valorwi on-i poll taxoc s!zzll bcccnc 4c- lIr.quczt I? not paid by Duly ?:rst of the year wxt rvoaccdIn;; the year iur *hioh the return of the c59055- acat rolls of the county arc aa to the Cosiptroller or Fubllo Aooounts. All delinquent taxes shall bear latcro3t at she ret0 of six pr cent (65) per annuQ Fran t&c 4~39 c? tkc$r dtllnquenoy.~ As a~pcrsnt fror tho whole purpocc sc4 plan of the Lc&2clature, 6ri4C!Wl4 by the Aot of 1923, SE%h LcgIclaturc, Chapters 13 and 21, the parforaaacc of tho d?ctlcs of the tax oollcotor a3 relate to the ?i$, began with kl3 wowing c lls’t o? tha lend8 a36 lots OP which the taxes for suoh yrcord- Ing year3 arc delifqued, ob3relng a&ast the sax all taxas and pcnaltlce asjesicC a~almt. the owner tt&rco? on the 3lct dny of broh of each year for which the 3tstc on4 eouoty taxcc, for the prcoc4Ia(; ycarc, rczalneb unpaI4. ~Inoc nom of the dutlcr for which the five per ocat oompensatIon wac a1larC4 rclatad to any taxes oollcotcd prior to the eaklng up of thi5 list, uwi think the Lcglclaturo ha6 In tin4 cuoh 4clInqucnt tax00 LB ~0~14 rppoar thcrerroa. Suoh a oonctruotlon, wo arc In?orfml, wee given to the Acts and 5ubrcQucnt ‘mcntU!mnt~ by the COmptrOl- lcr*c dcpartacnt. A stu4y of a11 prior amm4ac~tc to tic 0tatuteJ . l non. 080. !!. Sbcmud, iagc 3 untloncd heroin 40 aot dfrolocs my Intent by th~.~LcgIrlaturc to (Slow thin ?Iro per ocnt oo!apcnsatlon siercly ?Or the colloctIng o? 6cllnqucot taxcb. ?ic 60 not flad lopor upoa t!w tax oollactor acd Incorporated in Senate Bill Ho. 408, say ad4ItIoncrl dutlec v!dch mold rclato dIrootly to the prorlsloac oontcI~c4 ln Art1818 1S31 Vor &w?orrIns Ul dutloa relating to cuoh taxes for whlch a0 ce!6pcnu:lon I; othmrlcc prOrI48d,* otter than thocc Iaoldcnt to tbr regular pcriormaaoe of the detlcr or the tax lrrccrar-oollootar in the collcotlon of all taxes, in- clu41 thocc Ulwcd to bcoomc bellnqucnt an4 pal4 prior to Jtit f7r 8% You arc rscpcctlWly adrIae4, thcrc?orc, that It lo the oplalon ol this departsent that In oaaea under the prorl- 8:oso of Art1010 7536, Ycmoa*a Annotated Clrll Jtatutea, Jco- tlo:; (b), rlwrc one hal? of the :axcs arc not paid during ttic math or October a24 xovezbcr oi the yrwlous year, the tax asrccscr-oolleotor Ic not csthorlzc6 to retain or bo Ulcrc4 a rive pr oont oo~l~sloa fbpe0iriad la Article 7331 on 4clIa- Cucnt real cctato taxes paI rrlor to 3ity tlrct. The torn *dc~Inqttont tax@@* as meant in Artiale 7331 ro1at.c:~ to thocc dcllnqucnt taxoc api;earinC: upon t5.r 113t ao pro+1404 In 3cotlon (0) in saJd Article 7336, required +A be rndc by the tax a5sccsor-0oUcotor. Tructlng tkc ebovo armwrc YCAI~l,?rul~, we arc Your0 Tarp truly AP~ROVES~ 27, 1g40 J,TTORNEYGENZRRAi