OFFICE~OF THE A'ITORNEYGENERAL OFTEXAS
AUSTIN
-c.-
--
sjoionorable-B.
B. Ritohey, Jr.
county Attorney
Jasper County
Jasper, Texae
Dear iifrr .'.
We hi&i
questing our opinion
this
, Qernon*s ¬ated Civil Stat-
the 41st Legislature, 4th C. Se,
oulating and preparing redemp-
and reaeipts, report- and
iona, posting Comptroller*s re-
ers on the delinquent tax,reoord or
annual dallnquentlist, miling oertlfloatesof
redemptionto taraayers aftor approval by the
Comptroller,and for issuiq receipts of certl-
flcatse of redmption for property shown on the
moreble R. B. Ritchey, Jr,, Page 2
annual delinquent list, the tax aolleotor shalJ.
be entitlrjdto a Pee of One Dollar ($1.00) for
each eorreot assessment of lan% to be sold,said
fee to be taxed,as oosts against the delinquent
.... ..........*
~Bouse Bill No. 76, Section 2, 47th Legiale-
ture, providesr 'That all costs of every kFnd
and character thet have aoorued or attaahed or
that may hereafter accrue or attach to or by rea-
son of del:nquentpoll or ad valoren taxes on
whloh said poll or aG valorea tax the interest
aud penalties have been released by any OS the
provisionsof this Act shall be and the saxe ere
hereby fcleesed, and no such costs shall here-
after be charged, colleoted,or acoounted for,
.provided., howevex,,,that:aup costs that,axenow
due'atidpayable to any offioer or offlCia1 shalf
renain a valid obligation,nattithstandingthe
provision hereof.* This Section of House Bill
Wo. 76 relsases the delinquent tax-payer of alJ,
costs of any kind that have eocrued or my aa-
true later, with the exoeption of eoste that are
due and payable to an orfioer or oiliciaf~dow.
The question, It cppeaxs to PB, is wes the~$l.OO
fee as called for in Artiole 7331, supra, due
and payable to the tax oolleotor at the tim of
the passage of the aotl Or would it not be due
until the offioer ox tax oollecltor had perfomed
the servioeaas axe called ior in said rsltiele?
Xi it v.asnot due and payable at the time cd?the
passage of the act, then by the provision of H.
B. 76, Seotion 2, the tax colleotor would not be
entitled to the W.00. A5 the services of the
tax colleotorof issuing the redemption certi-
fiaates, 0te., will not be done or perforaed un-
til subsequentto the passage OS 3. B. 76, it is
reasonableto say that the fee for such work
would not be due at the time of the passage of
the aot.
*Artiole 733131, 4s passed in 1923, and before
its alnendmenti.n 1930, provided8 ‘For preparing
the,annual delinquent list of nssescments charged
to the tax collector upon the tax roll, but which
c- -.
I.74
BooorabloRI B. Ritchsy, Zr., Page 3
haY8 not been Goll8Cted at the time of hi6 aMuS
settlementwith the State'and County.c...*...*. .,
eta., 'the taX COlleCtOr shall b8 entitled to a
fee of one dollar for 6ach oocrect assessaent of
bind t0 be Sold, Said f86 t0 b8 taxed as UOSt8
against the delinquent.' Therefor%,umier the
p~visicm of the Article before the year 1930,
hes the tax collector performed the services as
required before the passe68 of R. B. 767 It 60,
he mnld be entitled to his fee of $1.00, as said
foe was due and paga3le at the tine of the pabag
of the Bill. The tax collector each year ekes
his delihq.uentlist, calculates the penelty, eta.;
thereforethis work was perPorm8d by hinrbefore
the passa@ or the 9111,
~comLusrcg,,
"For d8linqU8klt
taX8s 8int38the yN3ar1930,
and when Artlole ?S%31was amend8(l,the tax odl-
leotor would not be entitle% to his $1.00 fee as
provided in Article 7331, beoause H. B. 76, 47th
2, releases it~ii paid before
Legislature,.~.Se8.
Eovomber lst, 1941, sinoe it was not due et the
time of the passase of the Act.
*For d8Zinquent taX8S before the'ysar 1930,
end fron 1923 to 1930, the tax collectorWould be
ehtitled to the aoostof $1.00 a6 provided by Arti-
Cl8 7331 in rorae at that tine, sinoe tb8 68I.ViC88
saquired of said Arti had been performed before
the passage of II.B. ,76,~
47th Legislature,sec. 2,
thereby asking said~fee 81~8and payable at the time
-Of its pasSag8.8
We .agraewith and adopt the 8onolusionsreaohed
by you and ths reasons given. Please permit us to thank
you for the assistance thus given in conneotionwith yOUr
opinion request.
Your6 Very truly