Texas Attorney General Opinion: JM-919 Page: 1 of 7
This text is part of the collection entitled: Texas Attorney General Opinions and was provided to The Portal to Texas History by the UNT Libraries Government Documents Department.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
THE ATTORNEY GENERAL
OF TEXAS
June 21, 1988
JIM MATTOX
ATTORNEY GENERAL
Honorable Stan Schlueter Opinion No. JM-919
Chairman
Ways and Means Committee Re: Whether the directors
Texas House of Representatives of a taxing unit are per-
P. O. Box 2910 mitted to waive interest
Austin, Texas 78769 and penalties on a tax pay-
ment delinquent by reason
of a central appraisal dis-
trict error (RQ-1173)
Dear Representative Schlueter:
You have asked us to determine
[w]hether a central appraisal district is an
agent of a taxing unit which utilizes the
central appraisal district so that an error
or omission of the central appraisal district
would allow the board of the taxing unit to
waive interest and penalties on a delinquent
tax payment under section 33.011 of the Tax
Code.
The Tax Code provision to which you refer reads:
The governing body of a taxing unit may pro-
vide for the waiver of penalties and interest
on a delinquent tax if an act or omission of
an officer, employee, or agent of the taxing
unit caused the taxpayer's failure to pay the
tax before delinquency and if the tax is paid
within 21 days after the taxpayer knows of or
should know of the delinquency. (Emphasis
added.)
A county is a "taxing unit" within the meaning of the
statute, but a central appraisal district is not. Section
1.04(12) of the Tax Code provides:
(12) 'Taxing unit' means a county, an
incorporated city or town (including a home-p. 4599
Upcoming Pages
Here’s what’s next.
Search Inside
This text can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Text.
Texas. Attorney-General's Office. Texas Attorney General Opinion: JM-919, text, June 21, 1988; (https://texashistory.unt.edu/ark:/67531/metapth273357/m1/1/: accessed April 23, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.