395
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
Eon. Homrr D. lFOk
County Auditor
Fapetto County
La Grange, Texas
a in addition
a*ed the shsritf
ion .whloh 1s as follows t
whether or not an
saoh oi thr foregoi~ two questions $a
The only aosts whioh imy be taxed in delinquent t*i:
sulto ore those speolr1oall.y ~rotidsd POT by statute. There
ia no statute whloh authorizer a dollnquclnt tax attorqey whoa&
contraot has exglred to tax as aoits a See for prspariaga
tQX deed for tho sheriff,
399
non. Ronor I?. Sok, paga 2
Llkewlse them ir m rtatuto ln exfotenoe rhlsh
authorlztm -the ehorlff to hire an attorney to prepare the
tax deed iOr bin and @how thla 88 M sqpanae Or OrflQ@ in
addition to the $2.00 allowed tho sharlti for his mm~otm.
Your attention la oalled to Art1010 7328,Vernon’8
Rwired Civil Statute8 of Taxa+ whioh provide8 that In aaao
tDa QrDQeFty ia sold by the rhor~fr to the State the 8hirr
e&all m&e a deed to the 3tateg wing iormr ta ?m preoorlbed
and furnhlwd br the Oomptrolhs rhowlng in eaoh oare the
amount of taxos, interest, pudy fmd aoats for whloh @old,
and the olork*# oortm 1or reoord~n& tIm doe&. Ho 18 irrrthor
required by raid rtatub to aausa swh do& to br reoorded
in thm roaord of deed8 by the 0ou.M.~ olerk of the oounty and
w&en 60 reoorded aha2.X iorrrard the aam to the Corpptreller.
In lnatanoee where the land i8 rold by thr 8horirt to t&e
State in8iXnlOhas a form for tha drrd $8 Mod whioh 1s
propared by tho CoPsgtroller, it ir ‘mldent that there would
be no mason why the sherUT would be rorood to amploy an
attorney to fill in t&is blank fo?& In the event tba
i3lsarifr 00tid not riil ia auoh rorm and hit iorood to
employ an attorney to fill tkr ton in for him, the expense
or same uould h&v. to oome out or hla pinto purlbe* m&her-
mre, the atatutoe or Texas oontwuplgto that the aounty and/or
dlstrlot atbornep mhall be the legal adrla0.rot the rhrrirr
aa well aa the other ooun8y oiflcer8) and as al1 oftioero are
prmwmed to perform their duty it woulb appear that in the
l~ont the sherifr had airrioulty in lxeoutfiag a tax dead he
Oould go ror legal adrioo to the poblio orriow whom duty
it is to adtlso him in reganl to Buoh matters.
TxusQing we hare answorsd your questioh8
that
fully, and assuring you that any thwo ofm be 0r turther
asalatanoe to you you hare bu6 to OR11won UII~ we are