The Attorney General of Texas
November 30, 1981
MARK WHITE
Attorney General
Honorable Henry Wade Opinion No. MW-396
Supreme Court Building
P. 0. Box 12546
District Attorney
Austin. TX. 76711 Condemnation Section Re: Filing fees for federal
5121475-2501 Sixth Floor, Records Building tax liens
Telex 9101674-1367 Dallas, Texas 75202
Telecopier 512/4750266
Dear Mr. Wade:
1607 Main St.. Suite 1400
Dallas, TX. 75201 You have inquired whether a county clerk may legally file federal
2141742-6944 tax lien notices without first receiving the fees therefor, that is,
be allowed to bill the proper governmental authority for the fees as
is now authorized in the case of state tax liens by article l.O7A-1,
4624 Alberta Ave.. Suite 160
El Paso, TX. 79905
Taxation-General, V.T.C.S.
9151533.3464
Article l.O7A-1 states as follows:
1220 Dallas Ave., Suite 202
Houston, TX. 77002
Notwithstanding any other provision of law, a
713/650-0666
county clerk shall immediately file a state tax
lien upon receipt of the lien from the comptroller
of public accounts and thereafter send to the
606 Broadway, Suite 312 comptroller a statement of the fee due for the
Lubbock, TX. 79401
6061747-5236
filing and recording including indexing.
In 1971, Texas adopted the Uniform Federal Tax Lien Registration
4309 N. Tenth, Suite B Act, effective January 1, 1972. Acts 1971, 62nd Leg., ch. 551, at
McAllen, TX. 76501
1865. This act has been codified as article l.O7C, Taxation-General,
51216624547
V.T.C.S.
200 Main Plaza. Suite 400 This act provides for the filing of notices of liens upon real
San Antonio. TX. 76205 property for taxes payable to the United States in the office of the
5121225-4191 county clerk of the county where the real property subject to a
federal tax lien is situated. It directs the clerk to forthwith file
An Equal OppOrtunityI such notices without any express requirement for prepayment of the
Affirmative Action Employer filing fees listed in the act.
Section 5 of the Uniform Act specifically provides that the act
shall be interpreted and construed as to effectuate its general
purpose to make uniform the law of those states which enact it, and
states that the filing fees specified therein shall be assessed in
lieu of the fees formerly provided in article 3930, V.T.C.S. Article
P. I346
Honorable Henry Wade - Page 2 W-396)
3930 has no provision requiring the collection of fees prior to the
rendering of services by the clerk.
Attorney General Opinion WW-1340 (1962) determined that a county
clerk could send certified copies of records in his office to a
purchaser with a bill payable after delivery of the copies. The
county clerk would be responsible to the county for the collection of
his fees. -See V.T.C.S. art. 3912e, §5.
On the authority of Attorney General Opinion WW-1340 and in
furtherance of the purpose of promoting uniformity within Texas in
administering the filing and fee requirements for federal tax liens,
we conclude that county clerks have implied authority to bill the
United States after they have filed and indexed federal tax lien
notices. See generally Attorney General Opinion M-134 (1967) (county
clerk must file state tax liens prior to presenting claim for payment
to comptroller).
SUMMARY
A county clerk has implied authority to file
federal tax lien notices without first receiving
the fees therefor and thereafter to bill the
proper governmental authorities.
Attorney General of Texas
JOHN W. FAINTER, JR.
First Assistant Attorney General
RICHARD E. GRAY III
Executive Assistant Attorney General
Prepared by Bob Lattimore &
Susan L. Garrison
Assistant Attorneys General
APPROVED:
OPINION COMMITTEE
Susan L. Garrison, Chairman
Jon Bible
Rick Gilpin
Bob Lattimore
Jim Moellinger
p. 1347