Texas Attorney General Opinion: O-1572 Page: 1 of 4
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OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
GERALD C. MANf
A r gy eNa
Honorable George 0. Roane
County Attorney
Fort Bend County
Richond, Texas
Dear Birs
Opinion No. 0*1572
Re: s would the Tax Colleator re-
turn the amount of ;tate ad
valorem tax discounts allow-
able in oases where the tax-
payer has sent in the full
Samount of such 'tat ad
valores tax without deduot-
ing said. discount?
.ie are in receipt of your letter of October 10,
1939, in which you request an opinion of this Department
as to whether Or not the Tax Collector iof your County should
return to taxpayers the amount of discount on State ad valo-
rea taxes which they are entitled to under. the law, but whioh
discount .they have faled to dedUt from their tax payment.
iThe answer to your question must of necessity de
spend tipon tatutory construction as wOhave no authority on
our. tax. discount, statute which was passed by the last session
of our; Legislature. Said statute has been inoorporated into
Ternon's Annotated Civil tatutes and numbered Article 70594
and reads, in part as follows:
"All taxpayers shall be allowed dis-
counts for the payment of taxes due to the
state and all governmental and political
subdivisions and taxing districts of the
tate, said discounts to be allowed under
the following conditions: (a) three (3)
,per cent discount on ad valormt taxes due
the State or due any governmenta or po-
litical subdivision or taxing district of
the Srtate, it such taxes are paid ninetyNO COMMUNICATION IS TO iL CONSYRUEC AS A D1PATM1UNTAL OPiNION UNLaWSL APPROVED UY THE ATTONY SENWAL OR P SOT ASSISrANT
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-1572, text, 1939; (https://texashistory.unt.edu/ark:/67531/metapth258760/m1/1/: accessed April 18, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.