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OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
-cwAlm
--
Xonorabla Toa deay
County Attorney
?ottar cotlaty
Aslarilio, FOxaS
do or0 la receipt Oatober 20,
L939, la rrhlohyoou l?qMrtarcnton
tha tact8 sot out tn
ayor pays the taxer
no lor and ro-
tilioato oa maid
00 tor eaoh gaar
od for in artlola
aad Collator or Tam8
te oolleat this rer 0r
pear or dsllaquenoy for issu-
ion aertliloate on another lot
leak mad oaao subdivlofoa ior
at 3 oubaequrnt date?*
7331 of tha Revised Civil 3tiatntesor 1923,
prior to ewmdnruat, read ‘, is part, 88 rdm8:
lmr prepewlng the annual dalinquaat
list of aamamaants ohargad to the tax aol-
lootor upon the tax roll, but which bare not
bean aellaoted at the t ima ol hi8 annual
.*
.
.oaotublr TW hay, Page Z
lettlemnt with the Sta teand oountg, bep-
aratln6 thb property previowly bold to
the State iron that reportrb bold be dr-
iiIiQUSBt rtW pNOObi~%g yWUb MA& iOr 2?0-
rating theStat* taxes into State roverma,
Stat. bohoo1'anA Stat. bB.iOa, anlculat-
iB( the warilty, AStbBd3B& it And bddiA6
it la with other taxes, balmoing thq de-
1iAQUMt libtb and WrtilriBg it to t&
ooaplssloaen oourt an6 tha Coaptrollor,
tha tax aallootor shall bo eatltled to a
roe or OM Quu ror raoh eorroot abbebb-
WBt 0r land w be sold, said rer to be
ty;.f ,"fOOBtb mB8t th0 dollnquent.
In ooabtruia(l
this old btatatr t&r nttornoy Ousrral*b
DapartssBt, iB a IlUdk 09iAiolW wTit&B by Hoaorablo ii.
Of
Orady ~ttosnby Gbnbral, held that tho One
Chandler , nbblbtant
Dollar r00 proridod thorela should k allow&d r0r eaoh tnxot 0r
had upon whloh delinquent teuab werb orad.
In 1929, la the -80 ot State v. Front, 16 9. U. (Zd)
331, Court oi Clril AppOalW, the Court held tlut betsnty-four
lots in one 8ubdirlrion wuro 0110 tract and the tar aolleutor
was rntitlod to only Oar Dollar for tb oath ttrot under m-
tiola 9351 b&ore wae was mmded. Another Court or Civil
iipgealbheld the mine iA the O&M of Stata VS. Slator, 14 3. 3.
(2dl 877. This oaoe WNJ, hafevur, revorbed by the Suprme Court
of Texas IA an opialon written in 38 8. W. (Ed) 1097, The SU-
prrr Court hold that under the old statute the mar oolleotor
wkr ontitlad to One Dollar for oaoh txaot, and wtraOta wa8 de-
flnbd ab the unit rhlah was the last or bwallest bubdivlblon.
It is to be notedtbat this OpiniOA or the Su~WumaCoWt waa
handad dom io 193L, after tha aaadmsat of Artlole 7331 in
1930. However, the oaba mb ooawmed oaly with the old btat-
uto aad did Dot abAtioA or dlacusb tho new statute and the ef-
r40t 0r the amoadmont.
It was durily the period oi thlb umiie.ttledmndltlon
0r tho law on this p3rtloular utter ia 1930 whun tb Legl8Laturo
l,Janded &rtltle 7331. JIld Artlola was amsndod by tba tort)-
rirrt L&datum, fourth Called 3088io~, Chapter 30 iZ*otlon8.
Subsequent to t ho aasadmeat, artlolI 7331 or the Rev!sed Clril
Statutes reads, to part, as followbr
-.
Honorable Tom 3ea;l, Page 3
"For mloulating and praparing n-
drmptloo eutifieates sad reoelptr, ro-
porting and orrd~?lin(l ndomptienr, po8b
lng Comptroller*8 rodemptioa numbore oa
the dollnqutit tax record or annual dew
1iaqtbEatli8t, Milti OUtifioatOU Of
redemptioa to tuparors after ap
to a’roo of 0110 dolls 01.00) fo r laoh
oorroot arro88meat OS bad to be 8old,
8ald foe to be taxed a0 oostn apIa8t tho
delinquent. Comoot lsse88mnt a8 heroin
u8ed mean8 t& imentor of all pmpertler
F*? t; an-Iyditidual for any of&8 year.
It Is to ba noted from Artiolo V3Sl, a6 aaraded,
that tho Legl8lature ha8 aou s$aoifieall~ prwided that only
oaq One Dolla~too 18 oharmablo or year against any oue de-
linquent taxpa r regtmIlo80 of t & ammnt of proparty upoa
rhioh he owe8 raxe8. The La&irlatuxw ha8 8 eoifloall~ defln8d
what i8 want by *oorreet 888e88zmnt’ as -tie Inventory of all
gropertiea owned by an Individual for aay one year.”
311108 artioL8 7331 uaa amended in 1930, there have
been no 0~808 whIoh hme beon oonoemed with the proporltion a8
8ot out in your letter. HoweNor, the question wa# ruled upon
by Attorney General Jam88 v. allred la a ooniarenco opinion
dated Awu8t 143,lQ$a, writton by hreiataat rttoroey Qeaerai
Es: C. DeWl.fe. Mr. Deaolfe*s opialoa reaa8, In pert, a8 fol-
whloh mrrrtbo rub8tantiully porrormed bo-
roro the foe albwod is earnod. Iiowe1er,
the fro lo not dependent up00 the ?iUang
of mlt to wueot the taxes Qellaquont
but is dependoat upon the per2ommaoe cl)
the roworal unbs8 laumrated and upon
the aatual oolleotloa or the tale8, pea-
altier, Iat*re8t, and 008t8.
"1% met furtbr be obsene4 that the
tara *oorr*ot a80088*nt,' a8 W8d la the
Xonorsble Tom Soay, ?ago 4
iWJMt 'tn0 ~ImXItOry Or ail prOpWtie8
omod by an itIdiVi&USl for fuly 000 year*.!
Therotofom, th 8 tOE8 'UOROOt l88088-
metat' had been used to moan e4eh troot'or
land as defined by the LO&iShtPrO and by
the OOUrtS; under the Aot of tho Forty-
first Legiolature, however, tho term *oorreot
668688m8rdllt’
would Inoludo all tmots of land
upon whioh t4xeo were dolinqwnt ior any on4
oar, looated in the w uaty and ormod by one
IndIvIdual.
"Bind8 January 1, 1931, however, tbo
tax oolleotor has beea entitled to a f40 of
one ($1.00) dollar for oaoh oox!reotaseess-
aat Of land.to bo sold BE ShOaDm by the
annU1 delinquent list (OOrrSOt a888~8B,8nt
Mnn.ing tho Inventory ot all propertier
o,yn+d by an IndIvi'dualfor oar oae roar)
*tar oaloulatiw oad proparing redet#.lon
oertif hater aad rooelpts, reporting and
orediting redosptioar, pasting Coiaptrollerf8
redemption numbers OIIthe delinquent tax re-
cord or annual delinquent liot, aaili~ oer-
tIflOato8 of redemption to taxpayer8 atter
lgprotal by the Coatptrollor,end for 188uIng
receipts or 04rtfiioato5 of mle4ptIon for
pro$4rty shown on the annual delinquent li8t."
It I8 th4 opinion 0r this Department tlmt the ques-
t~on wa6 oorreotly disposed of by A8si8taat Attorney Cenoral
&mer DoXolfe, In the o inion eboV0 quoted. The Legislature,
by wndaent, has prorl1 od for a One Dollar fee to be paid to
the Oar oolleotor ror the 9erfomnnao 0r a numbor 0r eorvIoe8
In aonnootion with prrparlng and rooording redemption oortlfi-
oatea, The Legislature has not ret-up this Ono Dollar to be
colleotable upon eooh redemption OortifIaete i88UOd but rather
he8 allowed the ear66 to th4 tax collector for a auaber or Isr-
rIoe8 inolU&in~ rodemptloa oertIfiuatss to bo i88Ubd In oonnee-
tion with laoh oorrrot loaeo4~eat of land. The Legiolaturo bar
furthor doflned tb4 term tcorreot aooossn4nt~ to a4an tbo In-
ventory or all propertier owned by an Individual for any one
year.
It IS, therefore, the opinioa ot thI8 Dopertment, that
4 . Y4
:
Hoaorablo Tom Seay, PaBe 5
rsgardleeo of tho time of gay-ut by a taxgayor of do.lInquent
tares on dirroreat parcole 0s propsrty wbiah he 01in8aud whioh
pa meatr are made at dIff&?oat tlnm, tho One Doll e toe pro-
vii od la Artlolo 7331 Is oolleatablo only on08 by tho tax ool-
leator for eaoh year on all the property of tbe taxpayer taken
together.
Yours vary truly
hTSOR!fEYGEWUL OF TEXAS