TITLE attorney-general

Opinion No. JC-0328

The Honorable Michael P. Fleming, Harris County Attorney, 1019 Congress, 15th Floor Houston, Texas 77002-1700

Re: Whether penalties and interest on delinquent property taxes are canceled in whole or in part if no notice has been sent as section 33.04(b) of the Tax Code requires (RQ-0255-JC)

S U M M A R Y

A taxpayer who owes property tax that is delinquent more than five years but who has not received proper notice under section 33.04(b) of the Tax Code is not responsible to pay any penalty and interest until "the first day of the first month that begins at least 21 days after the" tax collector delivers proper notice. See Tex. Tax Code Ann. § 33.04(b), (e) (Vernon Supp. 2000); see also id. § 33.04(f) (defining delivery). Any penalty and interest that has accrued between the time the tax became delinquent and the first day of the first month that begins at least twenty-one days after the delivery of proper notice is canceled. This conclusion assumes that the legislature may, without violating article III, section 55 of the Texas Constitution, release and extinguish a property owner's obligation to pay interest that has accrued since August 26, 1991. See Act of May 27, 1991, 72d Leg., R.S., ch. 836, §§ 5.3, 5.6, 1991 Tex. Gen. Laws 2890, 2893, 2894.

Opinion No. JC-0329

The Honorable Chris D. Prentice, Hale County Attorney, Hale County Attorney's Office, 500 Broadway, Suite 80, Plainview, Texas 79072

Re: Whether a county commissioner may use county property to open and close graves in a private cemetery (RQ-0275-JC)

S U M M A R Y

An individual county commissioner may not use county labor and equipment to open and close graves in a private cemetery. A commissioners court, acting on behalf of the county, may use county labor and equipment solely for a public purpose.

Opinion No. JC-0330

The Honorable Scott W. Rosekrans, San Jacinto County Criminal District Attorney, P.O. Box 430, Coldspring, Texas 77331

Re: Whether the wife of the chairman of the San Jacinto County Republican Party is prohibited from serving as a judge on the Early Voting Ballot Board (RQ-0276-JC)

S U M M A R Y

The wife of the chairman of the San Jacinto County Republican Party, the chairman not being an opposed candidate for that office, is not prohibited by section 32.054 of the Election Code from serving as a judge on the Early Voting Ballot Board.

Opinion No. JC-0331

The Honorable J.E. "Buster" Brown, Chair, Committee on Natural Resources, Texas State Senate, P.O. Box 12068, Austin, Texas 78711-2068

Re: Whether chapter 283 of the Local Government Code requires a municipality to apply a certificated telecommunications provider excavation permit ordinance to entities other than certificated telecommunication providers (RQ-0277-JC)

S U M M A R Y

Chapter 283 of the Local Government Code does not require a municipality to apply a certificated telecommunications provider excavation permit ordinance to entities other than certificated telecommunications providers. Additionally, chapter 283 does not require identical permits or regulations for certificated telecommunication providers and all other entities that excavate in the municipal rights-of-way.

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Office of the Attorney General

Filed: January 22, 2001