Texas Attorney General Reports July 2, 1973, H-65 (Untitled Texas Attorney General Opinion)

THE ATFORNEY GENERAL

OF-TEXAS

The Honorable Robert S. Calvert Opinion No. H- 65

Comptroller of Public Accounts

State Finance Building Re: Whether certain notes

Austin, Texas 78711 of the Harlingen National

Bank, which have a de-

finite maturity date and

a fixed interest rate,

should be considered a

part of the bank’s capi-

tal and as such, be sub-

ject to an ad valorem

Dear Mr. Calvert: tax levy?