OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN /"
,/
Hanorcble P. 6. Caudle
County frttor i23y
Fronlclln ruounty
Ecsunt Vernon, 'Lbras
Dear C&r:
75
Honorable P. 8. Caudle, Fag0 e
the . tax aollaotor shall turnl,eh duplioate ooplea of the
notlaos to the county or Dlatrlot Attorney. Thla Artlole
then oontlnues as rollowe:
*I%enciver any person or persona,
Illnu or oorporatlon shall pay to the Tax
Colleotor all the taxen, lntereat, penal-
ties and oasta ahown by the aellnmmt
tax recor4s OS %he County to be 4w uul
unpel4 a&a&at any traot, lot or paroel
or la04 r0r all the mar* ror whioh taxes
oorporetlon, amreoeipt o~#erln&euOh pay-
ment aa 1s now ro~ulmm4 by 14%"
ASter the OXDirtitlOll 0s the thirty (%?).daya re-
‘ierred to la Artlolei 7324, Art1010 7S26, R. C. 5.. 1925,
mskeu it the duty of the Oounty Attorney to file suit in the
.naum OS the state or Texas to reoover the taxer, intereats,
penalty and ooet8 adjudged to be damand aoarued io sald
malt, proWl&t4 however that the Coamlsalonersw Court pray aon-
tract ror the colleotlon of Sal4 taxer as prOvfd& in Artiole~
~8335, 93366, R. C. 9.. 1925, as amendul.
Art1010 7332, R. C. 2.. lQBb,'provlbea, &i part,
as lollowe:
"The County or Dl8triat Attorney
shall reprue@ the Stat6 and County
ln all suits against dellnquenttu-
payers an4 all suw oolleoted &all be
paid over lmme4lataly t0 thb County Col-
bator."
Then'foZlOws speoiflo provielonenumerating the ieer,
of the County or DistrlotAttorney, Sheriff or Constable, Ple-
trlot Clerk or Couaty~Clark. The Axtiole then oontlntler ae
r0lmt3:
-Provlde4fhat the-?eseherein pro-
~1404 for in oonaeotlon with dallnpuent
76
flonorable pi. B. Caudle, Page S
tax cults shell oonetltute the only fee8
that shall be ohargo by eald ,ofHoere
for pnparlag,~rIllng, lnstltutlng aad
proseouting euite On delinquent tax88
an4 eeourlng aolleotlan thenof, 8n4 all
law8 in oonfllot herewith ,arsheroby
repealed.
‘In saw the 4ellnqueut taxpayer8
elm11 pap to the oollootor the amount oi
delinquent tare5 for which he 18 Uable,
tof$ether with iaoruo4 intenst, aStar the
tlllnu or mult before lu4ment Is taken
aRaIn& him In the 0880, then only one-
lr or the fess taxablei 1% euoh a oak8
at ‘provided ror herein’ shell be oharged
against hia.”
Artiol.0 1333, Rerleed Clrll Statutes, 1925, pro-
v&e that suoh fee8 shell be taxed a8 ooet;s In said ault but
‘In no oafm shall the State or County be llnble thenfoP.
S4e Orant P. Ellle, (T. C. A., lQS#21SO S. k'. @I 10925.
Artiole 7559, R.~C. 8.. lW5, whlbh wen oneoted in
1897, pro*l4ae 48 iollower
“Azhy dOli4QU4Bf~t4xp4y4r whoee lin4e
hats been returned delln~uat or rsporte4
sol4 to the State r0r tnxoe duwthereon,
or a~yoru, having,an intermt therein my
rsdeem the eaua at any tim before hi8
lsnds are cl014 under the pmvIaIons of
thie Chapter by paying to the oolleotor
ths taxee due thereon elnoe January 1,
1885, with lntereet at the rate of 6%
per annum, an4 all ooete and the penalty
of lC$.
It ylll be that &tic10 7984 TequIree the Tat
Colleator to Issue a ion oertitioate or reoelpt upon
Ezt or aili tame, eta.) m~hovm by the dallriquent tar ra-
. prlag to the fnstitutLoq 0r ntit for tba oolleotloo
thereo;.: Artialo 7332 prcrvldse that where payment 18 nmdo to
the eol140tor *ait*r the riiwibtor suit beroro judgment le
Honorable 3'. B. Caudli, Page 4
taken* f.n the 0888, only half Se88 8haSl bo ohor ed, a8 ooeta
in the C&86. Ve nurat determine then. rhon suit f a "In8tItuted"
within thti frie+nio~~oi &tIO& PSZ4.
It Is ottted In 1 Tar. Jur., PO 684, 8eoe 66,
thet :
The ordlnery oil11 malt In thd Di8trIot
and County Court8 IB OOma~~Odby illIn a
petltlon, 8tatlng a oauer or aotioo, In the
0rrt06 0s th6 016rk, with a bona ride intent,
and with an sxprear, or Implied requeet t&t
prooem lams forthwith . . . Nor la a patI-
ti0.5 rim .wIthin the ~~9anin.g or the smut8
(not referring to the 8tofutO heri Under 90~~
sIderatIon) 80 e8 to con8titut8 the oomenoo-
ment or an aotlon, by depoiItIng~It rith the
clerk subjeot to wlthdraral by the pialntlrr,
or with iaetrizotionr, not to isruo prOoe88.~
In COll8tNilQ3 our lisrItatIon 8tatUtO8 wherein
rsquired that 8Uit be 001~~Onoed aM prb8OoUted wlthln 4
:I: t&w, it Is otatsd In Rloker v. 8hoemok6r, 81 Te&
u. W, 646, thntr
"All the 8lenmnta~~aIterr a-8 that,
10 order to 8top th6 running or the otatut6
or liJ&etiOJl8 by 8Uuit8, ZiOt OIdy ElU8t. the
initial step rqtir6d by the 8tatuts b8
take& but theme must a80 be a bona rise
Intsntloa ,thdi the ~00088 8hall be 8OIWd
at onoO up0n th8 d6isndalItr
uith
rOreg8QO6 t0 a StatUtS rOi?r&h3 that Suit bO
~*inetltutea and
pti8eoutsda *It&In a 06rtaln tlum, Oh8 oourt
in Oomm iiOOid8nt and CWar~Aty t?orporatlon 0. &by, (T. C. &,
1929) 15 S. s. (2) 594, 8t5tOdt
*In our opinion the filing or the patI-
tlon with the alerk ot the proper oourt,
with the bona ii&S intaotlon that pl-O0@8cl
8hall be .$88UOd Oild 8OWd at OJlO8, i8 all
that Is neoeeearg to oomply with the 8tatute.
Its la true that the statutcl 8aftr th&t. ii tho
ftoaorable P. B. Caudle, Page S
party fulla to Institute and roeeoute the
Suit Within 20 aiIy8, th0 d&iaa?iOi8iO~1
of the boar% 8hd.l be final; but WI think
that the party appea.lln& rrom the ruling8
and aeolsloa or the board ha8 00lPpiiia with
thl8 8tlttUb when he riiOt3 hi8 petition in
the proper c0urt with the bona ride intent
that altatloa shall 188~ ana be eawd at
onae upon the dereadaat . . . We thIak fur-
ther that the word proseoute used after the
word Institute, In the 8tatute~aeaa8 nothing
more than a8 above hela by al).*
It 18 OUI’ OplldOZl that the tOti *iti8titUtiOSl Of 8Uit”
is used ia Artlole '7324 fnth8 0l-dIaal.y 8ea8e ia aoh it I8
U8Ul311.y aonstrued by Our OOUh8 eti that Suit 18 iU8titUt8d
upon riling a petition with the bona rids latoatloa that olta-
tlon shall i88ue at oaae, or at least withla a reasonable t&m.
until suit is eo 1n8t1tUtOd for the aollectl~a or the tax,
peaaltg, interest 8lld OOSt8 ror all the year8 ror lbiohtaxeo
may be 8hOWnto be due and Unpaid, the tax oolleotor is au-
thorized to leaue the proper reaeipt upon payment or all taur,
Iatexv6t, peaaltie8 aa aoet8 8howa by the dell&meat tax a-e-:
OOLd8.
Although there la, no sipeOIiIa provlrloa proE:a
the Tax Colleator from ls~ulog a rsodpt upon 8u0h
of all taxes trod other oharges a8 provided fa Art10 r e 0324,
erter the loatltutloa or 8ult, It $8 olearly oontemplated aa%
implied 1~~such atatute that artier lo8tItutloa or 8ult the
Tax Colleotor 8hOUld not leaue a redemption reooipt upon pay-
mat or tender 0r only th4 taxes, Interest, peaaltv and eoet
"shma by the ~del1ll~Uent XVJOOrdew. ~-%On- CSUl$ 18 “iMtitUt8d”
and thb tea la plaoed In lltIgatloa, the olalrthea beoomem
one subjeo$,to the control of the County Distriat~or Other
attorney proseciating euah suit and Its it* dI8pa8ftlon I8
subjeat to his management aa% control. Although ArtIole,13W
apparently oontempletes that dellaQuent texe8 may be paid to
the oolleator artier suit Is Slled end berore flail $U@pent
is taken, additional oosts hare aoarued, that I8 one-half the
fee8 taxable where the cane Is JWO8SOUtW$ to tinal Jud$m8at.
These rees nod oourt oosts bsoome ao6t to be
ohar?gad sgaloot the deLlaqueat
Taking Into qoneideration the apparent Iatsotlon
_..
29
Honorable 'P. E. 'Caudle, Page 6
or tho Loglslotura 58 expressed in the foregoing statutee, it
is our opinion thilt whan suit has boen WlnstltutedW for the
oolleatlon 0r dalla~uent taxes the County Tax Colleotor I8
not authorized jr m&red to ieeue a redemption oertIfIoate
upon tender of the proper amount of taxes, penalty, interest
ead Tax Colleotors' fser.wIthmt charging a&ainnt suoh tax-
payer the lawrullg aaoruea oourt ooet8 lo sale suit or uatll
he 18 preeoated with sntlefuatory evldeaoe shcsviag da ooets
have been 85ti8fiad or proper dlspositlon ha8 been made oi
~the salt.
The queetloa of whether there ha8 been an aia8titu-
tloa or milt ror the colleotioaW or the tax. muet dmead
u&%-the a~lrcurmtanoee of esoh aese as moreWfully dI~aus8eil
above.
Yours very truly
A’iTORREY OENERI;L OY TBXAS
ccc:n
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