EATTORNEY GENER+&%~
Q&-TEXAS
Honorable Paul.Worden,
Criminal District Attorney,
CollfaCounty x
YcKSnney s Texas
Opinion No, V-218
Dear Sir:
Re: Fees of out-of-couaty sher-
iffs for senflg citations
fn suits by incorporated
cities for taxes, ’
We refer to your letter of April 24th, 1947, in
which you submit the following:
“Reference is made to Article 7332,
Vernon’s Texas Civil Statutes aad the fol-
lowing question is presented, requesting
your opinion:
“In a suit bm:@at in tha District
Court by ei@fneorporated city, re)ira~r&@@
by z4rate lttslpeya of the eitf*8 eu%,
choIco, agafost a private iadf?ihal fees
delinquent taxes ; are the costs of suit and
fees earned by the various county offfofals
to be taxed as in an ordinary efril ease, or
are such costs and roes taxed in accordanea
with the provision of Article 73321
“~‘r ffttti~r l~,~iAq A%r y f8 M AdO l8 to
wheB&er, fr ewh e ueee, an eIktOr aoanty
sherfrr rho eoapletma ssz?pfae or proeeae, is
entitled to the regular feee ror such senfaa
a* fn mther cfrfl Bases?”
Ar+icle 7332, of VernonLpaCivil Statutes) fixes
‘the feee which errfoera my noefve in emits bf tks Stale
r0r delfnqwnt taxes, The prkt of that article which per-
tains to the fees 0r a sherfrr ,fsas follows:
. .
Ronorable Paul Worden - Page 2
"The Sherirf OT Cab&table of the Coulrty
in which the suit is pending shall reeeirc e
roe or Two o)ZeOO) Rellora in 6ach ease iU.ok
will cemr the service of all process, ead the
selling of the property and exeoutfy deeds
for same, Ii, in any such suit, proeras.is is-
sue6 to be served in Counties other than tke
one9in rhfch the suit is pending, the Sherirr
or Constable serving the same shall nreive a
fee of One ($1.00) Dollar fa eaoh suit for hia
services an
We have not found any statute vhiah expressly
autherizss a sheriff to collect fees for servfhg aftatiam
in suits by incorporated cities to collect delinquent
taxes, but the prorfsiona of Articles 7337 and 73~43,,R.S.
1625, and Article 7345b ef VeruenPs Civil Statuteisam
gemas o
Article 7337, R.S., 1925, is as followa:
"Any incorperated city or town or tichool
district shall have the right to nnforee the
aellectfon of delinquent taxes due it urrler
the pnvvfsione of this chapter, Acts 1897,
ps 132; 00 I...
vol, 10, pm 11636."
The last paragraph of Article 73433,R,S., 1926,
is as r0ii0rrs:
*All laws of this State for the purpeao
of celleoting delinquent State and eeuaty
taxes are by this law mada available for, and
when fnvoked s&111 be applied to, the eellec-
tfom of dellmquamt taxes of cities aad towa6
and fndepeadent school districts fmaofar aa
such laws are applfoable,w
.
All of the queted statutory prwisfema are f~
Chapter 10 of Article 122.,of ~lernonpsCivil Statutes. .s
Article 7345b, of Vernonss Civil Statutes, was
emetrd in 1937, Acta 45th Legislature, page 1494a, and
prescribes the procedure in su&ts to ferecloae tax, lieam,
Seotion 1 of that artfcle is aa fallowa:
"For all purposes of thfa Act, the
tone otaxfng t&tap 8halL include the S**e
of Texas or any tewn, city, or county fn
Bsa. Paul Wwdsn - Page 3
said State wfth authority to levy and col-
lest taxesQW
Section 13 of that Aot is as follows;
"The provfsfons of thfa Aot shall be
cumnlatfve of.ati,fa clddftloato,all stker
rights and Maedies to uhfoh a&y taxia& \uft
lnaybe emtitled, but as te ary p~ouim&ag
breu@x$ uader this A&, if axifpaPG cyrpm-
tfon of thie A,etbe in ceaflfct with any
part or portion of any L&w of tbs Sta&e, the
terms and ororisfoae of this Aot ahall MV-
We are @f the opfnfm that cut-of-munty aher*
fffs meg noaive $l,OO far senfng aftatioxs fa atits by in-
corporated cities to oollect delfnqueht taxes; that an Itn-
.ocu~fj simrfff may reciefvethe sum of #Z.OO for-all mrvi~# T
M mh a s~tit,and such offeoers may net ml&k% tib im,
as in ordinary civil cases, regatile8e of tha Aii%'.W *#$Q
iate attoraegsW file such'sufts fQr euoh oftfem. ,~
It Is provided in Article 7332 that Ni PeWi ,8haPl
be- dafd to County Dfstrfct @r Crfafnal bfstriat Ati%e%ay#
where such suits are filed by attomefs tiei ,k@Ww#t %i(b
ooll8kottaxes*
3!'
The shariif of the oeunty in &Obh a
city tax foreclosure suit is ptiPy ir *-
titled to oolleot $2,0@ fm all of b4.sSW-
does in iauchonft, fnarludfq!%aae&fea at
tha dead to pWwhWder, and thr shW&fi" of a
colrlty etkar than the co&sty fm w&i& a tax
suit i.9per4fag fs entitlad to oclbet a tea
of $l,OO fer senimag the prcoeea in rsh
such aaft D Other offfoeP8 ax-0wt.w*PllT-
fzed to omllaat fess ae in ordfm.
aUft8 o Art, 7832 73.37 7349 rj~i”“% $ *
City er 38B Antoaio dhi)b;l~~ d8.dd,
Untitled Texas Attorney General Opinion
Combined Opinion