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J~~
COUNTY ATTORNEY
COUNTY OF KERB
STATE OF TEXAS
DAVID MOTLEY, County Attnmty
ILSE D. BAILEY, As~iuan~ County Attomty
HAROLD J. DANPDAD, Auirtanc County Attomty
December 8, 1993
Hon. Judge William G. Stacy
County Judge, Kerr County, Texas
Kerr County Courthouse
700 East Main Street
Kerrville, Texas 78028
KERRCOUNTYCOURTHOUSE
700 EAST MAIN STREET
KERRVIItE, TEXAS 78078-1374
TEL. (210) 896-5338
FAX (210) 737-6716
Re: County Attorney Opinion 93-15: Refund of Penalty & Interest on Ad Valorem Taxes
Dear Judge Stacy:
You have inquired whether Kerr County may refund to a taxpayer the penalty & interest
he was required to pay upon sale of his property. Apparently the taxpayer in question failed to
pay property taxes on a parcel of land he owned in Ken County for almost twenty years. When
he sold the property, the tax deficiency was discovered, and he was required to pay not only the
tax currently due and owing, but also a penalty and interest, as provided for in the statute. The
taxpayer has argued that he should be refunded the amount he paid in penalty & interest
($269.48), since he never received the notices of taxes due sent out by our tax office.
I have reviewed the written opinion provided to Paula Rector by Jerry Shiever, counsel
retained by the county to provide assistance and advice with respect to taxes (a copy of his letter
is attached), and find that I am in complete agreement with it. The Tax Code does not provide
for waiver of penalty & interest under the circumstances described; in fact, the law contemplates
Judge W. G. Stacy
December 8, 1993
Page 2
this argument being made, and provides specifically that failure of the taxpayer to receive notice
of his taxes due does not prevent accumulation of the applicable penalties & interest.
If you have any other questions in this regard, please submit them in writing, and we will
answer them as quickly as possible.
Very truly yours,
David Mo ey
County Attorney
IB/ib
cc: Hon. Ray Lehman, County Commissioner
Hon. T. H. "Butch" Lackey, County Commissioner
Hon. Glenn K. Holekamp, County Commissioner
Hon. Bruce Oehler, County Commissioner
OHNION&\91-13
JERRY SHIEVER
ATTORNEY AT LAW, P.C.
506 WEST 12TH STREET. SUITE B
AUSTIN, TE%AS 78701
REPLY TO: AUSTIN OFFICE
4409 MONTROSE AVENUE. SUITE 204
HOUSTON, TEXAS 77000
(713) 521-0120
(512) 477-3741
Paula Rector
Tax Assessor-Collector
Kerr County
700 Main Street
Kerrville, Texas 78028
Dear Paula:
October 25, 1993
You have asked whether or not a taxpayer is entitled to a
refund for penalties and interest because of the Kerr County
Tax Office's failure to send tax notices to the address
listed on the taxpayer's deed. This question raises several
issues which I will address as follows:
1. Sec. 31.01(g), Texas Property Tax Code, provides that
".... failure to send or receive the tax bill required
by this section does not affect the validity of the
tax, penalty, or interest..."
2. Failure to use an address listed in a deed was not
necessarily erroneous because:
a. As often as not, the address listed on a deed is
not where a taxpayer wants his or her tax bill
sent since many deeds are returned to title
companies or law offices.
b. Only the 1992 tax bill was returned by the Post
Office which often delivers without specific
addresses in small towns.
c. Little, if any, evidence remains from 1972 to help
determine why the "Comfort, Texas" address was
used.
Paula Rector
Tax Assessor-Collector
October 25, 1993
Page Two
3. Even if an error was made the taxpayer failed to
request a waiver of penalties within six (6) months of
the delinquency date, as required by Sec. 33.011, Texas
Property Tax Code. Taxpayers are not allowed to sit
back and let errors compound.
4. Perhaps the Sec. 33.04, Texas Property Tax Code,
requirement of the use of reasonable diligence by the
iax Collector to determine the taxpayer's address would
result in uncollectible penalty and interest for the
years 1972 thru 1989 for failure to send the five year
notice in 1985 and 1990.
5. However, the taxpayer voluntarily paid the taxes,
penalties and interest on June 22, 1993, without
settling the question. The voluntary payment rule
prevents the fiscal chaos that would result when
government uses tax monies and then is required to
refund them later.
6. I understand that the taxpayer admits that he knew for
20 years that the taxes were due. One can only wonder
why he would deliberately try to cause a problem for a
taxing units his taxes support because any relief he
might get would be at the expense of all taxpayers.
On the basis of the above information, I see no legal
authority to support a refund and I will so advise the Kerr
County Commissioners' Court should the matter still be set
for a hearing on November 9, 1993.
ery t urs,
i-~~
J Shiever
JS/elb
cc: Jim T. McDonald
11610 Veradero
San Antonio, Texas 78216