Montana Attorney General Opinion 16-139

Opinion No. 139. Poor Tax-Exemptions-Relief-F. E. R. A. Workers - County Commissioners. HELD: Federal Emergency Relief Administration workers, if they own property, are subject to poor tax since there is no provision of statute exempting them from payment. Mr. Wm. R. Taylor County Attorney Anaconda, Montana July 16, 1935. You have inquired whether persons who are dependent upon the Federal Emergency Relief Administration, are. exempt from the paymenl of the POOL" tax; whether Chapter 168, Laws of 1935 abolishes the poor tax; under what section of the law a poor tax is now imposed and whether a poor tax illegally collected can be refunded. The collection of a poor tax is au- thorized by the provisions of Sec- tion 4465, as amended by Chapter 100, Laws of 1931, subdivision 5. Chapter 168, Laws of 1935, does not repeal the poor tax. Rather it pro- vides for the collection thereof. No facts are stated relative to the refunding of poor taxes illegally col- lected. Each cas~, of course, must be considered on its own facts. In gen- eral, however, it is our \'iew that taxes illegally collected can be refunded un- der the provisions r;f S"ction 2222. See our opinion to Oscar C. Hauge, dated May 15, 1935 (No. 102, Volume 16.) I am unable to find any provision in the statutes which exempts Federal Emergency Relief Administration workers, as such, from payment of poor taxes, If they own property, they are subject to such poor tax, which may be levied against them by the county commossioners.