Texas Attorney General Opinion: O-2727 Page: 1 of 6
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T s i rrF tL
T~xxHonorable L. A. Woods
State Superintendent of Public Instruction
Austin, TexasDear Sir:
Implied
Overruled by
0-6596 and
V-1517Opinion No. 0-2727
Re: May the board of school
trustees of an independent
school district which assesses
and collects its own taxes re-
lease or leave off charging the
penalty and interest which has
accrued on delinquent taxes.We are in receipt of your letter in which you request
the opinion of this department on several questions
concerning the authority of the board of trustees of an in-
dependent school district in tax matters.
In your first question you inquire whether or
not the board of trustees of an independent school district
which assesses and collects its own taxes may release or
leave off charging the penalty and interest which has accrued
on delinquent taxes. The authority of a board of trustees
of an independent school district over the collection of the
taxes of said district is defined by Article 2701 of the Re-
vised Civil Statutes as follows:
"The district tax assessor and collector
shall have the same power and shall perform the
same duties with reference to the assessment
and collection of taxes for free school purposes
that are conferred by law upon the city marshall
of incorporated towns or villages, and he shall
receive such compensation for his services as the
board of trustees may allow, except in cities
and towns provided for, not to exceed four per
cent of the whole amount of taxes received by him.
He shall give bond in double the estimated amount
of taxes coming annually into his hands, payable
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-2727, text, October 22, 1940; (https://texashistory.unt.edu/ark:/67531/metapth259946/m1/1/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.