HcmorableRalph Lap& Page 2
&ld for iSSUb l'Wdpt8 OC OeFtif%~tO8 Of
redslaptiar fOF 8hWfIkm tb PlmWl
PZ'OpOl'ty
delinqwmt list, the tax collector shall be
entitled to a fee of al3 dollar (&oo) for
eaah COlTMt a860888Wlt O? l8tidt0 b 801d,
said fee to be taxed 88 oosto 8glrrin8t the de-
linquent. CorPeUtM808~tU horein UeOd
OsglS th0 &kV~torjy Of ali pl'OFIWtie8 oyllbd
bgSn IndIvid\ulfO~~ CSIOPW. RlOVid&
th&tianO MS. 8&n th0 8-t. OF WWtyk
liable ror acid see. Pbrohwkingup8ndtak-
iagOffdsi%1~q~3iOjr~ 8OPIbI%ting~d~8oIwLtJ
VIziOW tlWOt8 OF eaah U8,8~t;JZ'&lWb~
the la%.8 thwem, osrvpgine
8tlSOtnWbW8 1OtUtdblOOk XMAEbW8 ad
Or OOS-
pilingtaedelalqu8atturocarrdhorola~
tobeo~iledvhawvovtshare 8haUbeuuruy
M tuOJsrrr8 Of~ktU@8tbtbTO~Ot~
laoludedln the&lsnquQtrooo%l, the tuoel-
leotor 8b11 b pCra out of the mrrl iuad of
the wunty, flrt,eat8 icarwchnittrallne of
the wlf#Sal O? 8uOhdO~inqgart ZWOOzd, not ttb
UCr+Od tV.ZktJ-flV0 Oat8 f8l' w Gil8 t‘%'Mt W
tLb8tlocrt l'Wt.Wd, ~tU#QWd ddilkfJtW%t ard Q#L@d
by am tupayery mwh fw to bo taxed a8 owt8,
andtobopaldbaekiatetho~e=lfwdoithrr
04nMty when oollmotod. Ibr tam oolleotlm of
dO~qtWlttUW Ofi- 08trtO~fOX'~~ftW5-
&q &Illdutler Nbtla# to ruch tW.8 f6~ rhioh
no Qm8tifRl18 OthOZ'Vi8Opllovidd,thil tu
oollector f&all 29ceive tivo pe oat oi 81X
belinqUSZlttu.8 OOlbdXd~hiSl.*
iil'tlCd.0 7343, %RLCZb'S hn~trt.6 ciril 8trtUtO6,
rea& In part II followsa
****
"al -8 Of this %tStb f'OZ'th0 pWPOS4l Of
QOllWtin8 dollnqumt 8tate and am=%ty ISXOO 8PO
by this lavwde rvailebla ferr,eadvhen inwaked
shall be rpplled to, the eollwtlar or dellnqurrt
t8xe8 oScities aadtonrrr and hla?8mdotxt8ebml
districts in80ftU LB such 3.8lf8
- &pP=crblS."
I
It 1s OW apiai~a that the W mUO88tX &id oolltmtor
of'an independent aah dirrtrliot
Is required to gwrfcnm t&e
duties of Artlale 7331, auprs, vhen maId statute ia lnvokod by
the board of'trWtee8 Of the indepepdwt school di8triCt, In-
8OfU a8 the SIBDeoI?Bapplicable to 8Wh (L school dIetrIot.
Your aeoand queetim relate8 to t&e compensation
pl'OV181anSOf &'tiGle 7331, SW. Thi8 dbpsrtarnt X'Ubd ill
OpiplCil!tO. 0-2727 t&&t th# tu UMb88OlP Md COllMtW Oi M
independeat 8ohoo1 dI8trIot WU 0ntitl.d to aO1l.at t& me
dollav Se. aa p~ovidmd ia 8ald titlale. A copy of 8e.Idopio-
Ica la aolwed. ~thb)8~l'OUCQMtPXpFO88~intb
ObOYdtOpietW, VO M Of th. OPblttX%tbt th. tU U8088Of
md oolleotar of M lndepaardentr&o01 dI8trlat 9.8atitled
to the 0mnpewatlaprwl&dIa 8aiclAstlalo fos,amll
tha dolinqwnt tax roll, eto. Hovevor,he roriL6k paidYL
84haolfuad8ratherthM~uyoew~fwd8. EeI8alra
(LZLtitlOd t0 ii'!* PO? 0-t Of ti dOIlPpP*at tru8 0OlbOt.d
by him m aw8tiOa iOr th8 OOllMti~ oi dOl3.xkqUmit -8
U&d fos.perioraiaga dutier Pd.Stim#jto 8Wlhw8 fOPWh%oh
PO '3~~WtiW 18 OthMWi80 ~OVidOd.
In MW'W~ YOW thild QUO8tIaP, WO to from Artlale
2791, %Bl7.l~‘8 Annotated Clrll Statutea, W lo19"owea
I
“%kO di8tX'iiat tXkX U8*88QS Wtd OOllWtOl'
almllhwethesupovsr~dahallpsricpAtbo
8ILBI dUtie8 With NrOP8QOO t0 t&I U8088WItt ~6
OOlhCtitXiOf t8XO8 fOrf%M 8&001~*8thrt
are oeafemedby lw upon the oItyamr8ballof in-
mrporatedtwna ar vIllrgos,midko sbllre-
WiV6 Swh caaqMl8atiCIOfor hi8 8Orrioe8 U t&MB
board of trwtees nng 8.llaw,mxaapt In altlos 8m!l
tme provided for,notto exceed four pw mait
of the vhole of tutB8 r welvd
unctwllt b y h im. l l
+ ff It ahsll be vlthln the dlroretiaz.of the
board of'trwte*e of soy indepectd~tschbaldl8-
triCt t0 nSme 0 8888811OrOf -8 Yho 8ba11 U8W8
the taxable poparty within the liattr of the ia-
dependent school dietrlct vlthln the CIm aad in
the w&mm provided by ex.MtIng lavs, in 80 far u
tbeyars~~li~ble,iUad~he~ 8ridMs~6W3ElthM
bean equallmdw@bovd ofoqyali~@tioaapp0Int0d
bythebuard Of trtnsteO8forthrtpurpocle, 8hrl1
prepare thb tax ~olle of arid Wtriot and rhrll
duly alga and certify 8am to the oountg tax
oollector 88 provided for In the 8Wt3tMMibl8
artlole. The soid amwmor of taxes shall re-
ceive 8 fee of two per amt of the vbole amowt
of taxes M8eeeed by him aa OhaWn by the om-
pleted certifUd tax rolla."
w. PORtAt tbt Ve 08\11111)thbt the OftiM Of tu
O88088W &I& t3Olbf3tOr18 OUO O??iOe ad i8 ocauplod w th8
II- );#N1101. I? this b0 trub, hi8 CMp8Q+tiOa ?OJ. &88.88-
in8 4nd tSOllttCti.Zk8tUeS M if011 U a1.l duWe8 motrining
thereto 18 provided for in &tIole 7331, 8Upm, ead in the
fir8t 8enttmoe of Article 2791, aupm. Houever, Af the
tUM W 888Ci8S.d w 8 8pOOi4L1U8088Or Of tb iadepead4nt
8choOl &8tti@t, bat COllWted w the OoUatJ tu OtikMtW,
tha It vould 8ppWr th8t tbe l.Ut two 8atmOOe of btiole
2791, supra, vould oartrol e8 to the emomt'oS aw@mutIan
the UIOSaOP 8hA11 SWCOiW. t'h@lUt 88ZltfUkOOOf 8aid ~tIOl0
provid.8 that"tha sridama88or OS taxe8 8hall~oeIirsr
?# Of w0 pr CtOIttOf the win010 8WNbQt Or
Tae shoptalr
k88i8tMt
Untitled Texas Attorney General Opinion
Combined Opinion