Hon. Leroy L. Noore
County Attorney, Houston County
Crockett, Texas Opinion No. V-601
Re: The fees of County
Officers to be
charged as costs in
delinquent tax suits
brought by delinquent
tax attorneys.
Dear Mr. Moore:
In your letter of ,May 20,. . 1948, you request
an o,pinion upon the following questions:
“Houston County has awarded, 8’ oontraot for
collection of delinquent taxes to outside attor-
neys . Under a contract of such nature for what
officers of Houston County should fees be charged
as a part of the costs in each such suit? Also,
state amount each officer entitled to such fees
is to receive.*
We think the answer to your questions is
found in the specific provisions of Arts. 7332 and
7335-a, V.C.S. From an examination of these statuto-
ry provisions, the simple answer is that the fees pro-
vided by Art. 7332, shall apply to all officers enum-
erated in said article in delinquent tax suits initiat-
ed and prosecuted under a delinquent tax contract with
an attorney, except the Clounty or District Attorney.
By the specific terms of Art. 7332 and 7335-a, these
officers are excluded as to the fees enumerated in Art.
7332 in delinquent tax suits filed by an attorney under
contract with the Commissioners’ Court.
Art. 7332 provides in part as follows:
” . ..and provided further that the County
Attorney, Criminal District Attorney or District
Attorney shall not be entitled to the fees herein
provided for in instances where such delinquent
Hon. Leroy L. Moore, Page 2, V-601
taxes are collected under contracts between
the Commissioners’ Court and others for the
collection of such taxes, and in such instan-
ces the fees herein provided for such officers
shall not be assessed nor collected,”
Art. 7335~ pravides in part as follows:
I, . ..Provided however the County or District
Attorney shall not receive any compensation for
any services he may render in connection with the
performance of the contract or the taxes colleot-
ed thereunder.”
You are, therefore, advised that the Sheriff,
or Constable, Dfstriot Clerk, and County Clerk, shall
receive the fees provided by Art. 7332, which are ex-
pressed in plain and unambiguous terms and need not be
repeated here: Andy this, regardless of whether delin-
quent tax suits are initiated and prosecuted by the
County or District Attorney or by an attorney under
contract with the Commissioners’ Court. If, however,
such delinquent luit8 are filed and prosecuted by an
att@rnsy under contract .with the Commissioners’ Court,
the County or Distrhet Attorney receives no fees, nor
shall the fees provided by Art, 7332 as to such offi-
cer be charged or collected. In this connection, wa
enclose for your information a copy of the previous
opinion of this office numbered O-6117, Your county
is, of course, on a salary basis, hence these fees
when collected should be paid to the County Treasurer
as $rovided in Article XVI, Section 61 of the Texas
Constitution,
If the delinquent taxes are collected
by suit initiated and prosecuted by an attor-
ney under contract with the Commissioners’
Courts the officers enumerated in Art D 7332
are entitled to the fees therein prescribed,
except the County or District Attorney; as to
the latter officers s no fees shall be allowed
or collected D
LPL:owb: jrb Very truly yours,
ATTORNEYGENERALOF TEXAS
BY
FXEY GENERAL