53:
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OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
52norableE. A.
coulaty
Attorney
‘Loun(l
County
srekham,TQxaS
Dam B&r:
county tama f9ti a per cent of the teues, perUby and inter-
est aotuallr-&lleotsd. &wag Other ChUga, ArtIdle 733&k,
Vsrnm*e Annotated St&tutes, aontaine a proolsicn Umltlng
the ooenieelonwhlbb my be paid to au& &I attorney to 16%.
ktlole 733l, Reoleed CLvll Statutrr, resdr ia part aa Zol-
louet
*For calculatingand preperbg redarnptlo!%
ocrtiiioatseand rsoaipts, reportlag and credit-
ing redamptlons,poeting Comptroller'6redemption
r
534
;:onorable
2. H. Grlffln, ?ngs 2
numbers on the delinquenttax record or annual
delinquent
. list, mailing
-. csrtlflostes0r redemp-
flon to tucps~ers after spProva1 by ths Comp-
troller, and Sor issuing rsoslpts or oertlfi~ate,s
of redemption for property shown on ths annual
delinquent list, the tax collsotor shall be sn-
titled to a is8 of one dollar ($1.00) for oaoh
COrreOt A8AclSRment of land CO be cold, said f88
to be tared as oosts against the dsllnquent. Cor-
mot asssesnsnt as herein used mssna ths Inven-
tory of all prowrtlee owned br an individual
for any one year. Provldsd, that ia no oass
shall the Stats or county be llebls for said fee.
. . .*
It eeems olear to us from a reading OS Art1018
7331 that the fss of &CC required to be paid to the tax
colleotor Sor eaoh oorreat aseasement of land to be sold
1s intended to provide oompsnsatlonfor osrtaln esrvlose
rendered by that offiosr. It is la no sense a penalty
asseseedAgAinSt the taxpayer Sdr fa~lurs to’msks time17
payment or hls taxes. It Is our opinion that the penalty
mentioned In Artlols 7338, upon whioh a oOmmission can bs
paid, 1s suoh a penalty as Artlole 7336, Revised Ci~ll
Gtetutea,providea. Our answer to your question 16 a
negativeons.
Yours very truly
ATTORNEY OENERAL OF TEXAS
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I By --- R
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A8611
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