Texas Register, Volume 32, Number 23, Pages 3077-3422, June 8, 2007 Page: 3,083
3077-3422 p. ; 28 cm.View a full description of this periodical.
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9HE ATTORNEY
The Texas Register publishes summaries of the following:
Requests for Opinions, Opinions, Open Records Decisions.
An index to the full text of these documents is available from
the Attorney General's Internet site http://www.oag.state.tx.us.
Telephone: 512-936-1730. For information about pending requests for opinions, telephone 512-463-2110.
An Attorney General Opinion is a written interpretation of existing law. The Attorney General writes opinions as part of his
responsibility to act as legal counsel for the State of Texas. Opinions are written only at the request of certain state officials. The
Texas Government Code indicates to whom the Attorney General may provide a legal opinion. He may not write legal opinions
for private individuals or for any officials other than those specified by statute. (Listing of authorized requestors:
http://www.oag.state.tx.us/opinopen/opinhome.shtml.)Opinions
Opinion No. GA-0548
The Honorable C. E. "Mike" Thomas, III
Howard County Attorney
Post Office Box 2096
Big Spring, Texas 79721-2096
Re: Authority of a local taxing unit to waive penalties and interest on
taxes that became delinquent as a result of an act or omission of an
officer, employee, or agent of the appraisal district (RQ-0555-GA)
SUMMARY
Tax Code section 33.011 requires a taxing unit to waive penalties and
authorizes it to waive interest on a delinquent tax if the taxpayer's fail-
ure to pay the tax before delinquency resulted from an act or omission
of an officer, employee, or agent of the taxing unit or the appraisal dis-
trict in which the taxing unit participates and if the tax was paid not
later than the 21st day after the date the taxpayer knew or should have
known of the delinquency. Section 33.011 requires such a request for
a waiver of penalties and interest to be made before the 181st day after
the delinquency date.
Opinion No. GA-0549
The Honorable Susan Combs
Texas Comptroller of Public AccountsPost Office Box 13528
Austin, Texas 78711-3528
Re: Method of calculating deduction under section 403.302(d)(4),
Government Code, of the total taxable value of school district property
located in a tax increment reinvestment zone (RQ-0570-GA)
SUMMARY
Section 403.302(d)(4) of the Government Code requires the Texas
Comptroller of Public Accounts to deduct the total dollar amount
of only the percentage of the captured appraised value of school
district property located in a tax increment reinvestment zone that
corresponds to the percentage of the tax increment actually paid into
the tax increment fund by the school district.For further information,
www.oag.state.tx.us or call
463-2110.please access the website at
the Opinion Committee at (512)TRD-200702114
Stacey Napier
Deputy Attorney General
Office of the Attorney General
Filed: May 30, 2007
4 4 4ATTORNEY GENERAL June 8, 2007 32 TexReg 3083
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Texas. Secretary of State. Texas Register, Volume 32, Number 23, Pages 3077-3422, June 8, 2007, periodical, June 8, 2007; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth97400/m1/7/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.