*
. .
OFFICE OF THE ATTORNEY GENERAL OFTEXAS
AUSTIN
$p I
Qcn*w C. MANN P
mr.n .s*smu
Colicty ;ittAmy
Le.apaoaeq Texas
ie;lr sirt
Opinion So. O-856
This will aoknc or your letter
,of say 1, lQ39, ti whlo c - 0~ini0n0r
t.:isdaputzieat tho r0
unty olsrk entltl-
red6nlpflon ra-
no with the
pi z'cxas, providea:'
ounty baring less than ten thoua-
nhsbitanta, the lrherlff of srtoh
0 the ~saoaaor and Colleotor 0r
ll,huvc and exeroise all the Pl@ta,
.wd ?riyil.aCea, Dz au&oat to all the
&ante sud restrlotixa, clad ~erlo.m all
thi d&ion impsed by law u;ci~ aoae;aora and
ooll6otora; end he ehofl alao ;Ivs the aazo
bade raquircd of afi ajwmir and oollector of
taxes oleotsd."
tie ase\&g th3t yollr sherlft ia 8lao ths asaea-
SOS acd oollector cftares by aut%rity of tho above
lien. Cord= C. Caaa, pas 2
stutute.
Artiole 1331, a&.:3. 0r Texas, ha aacaded La
1930 by the Forty-first &?~;ialeture, Fourth Cslled sea-
0103, rinds, ln pzrt , aa r0Uowar
*?or oaloulatlog and ~rcpsrLn& reder.ptlon
ccrtlrloates and zeoeipts, rqmting and ored-
Ltil;g rcdeqtiona, outing cozptrollor~a roCer,p-
tlm numb*sra on the dellnwent tax ricoord or
annual delin+ent list miifng 0O~tiri0k~te~
0r
redo:spt;lonto tax-payers oitar ~;.'~ro~alby the
C~,~troller, Md rcir i3s436 reoeipts or oerti-
riOf4tee
0r redaq$lon rcr Qroparty show on the
a:.hual dolinqua::t list, t&a %ZAX oolleotor shall
bo entitled to a rle of 000 Coltir (&LOO) for
each owreot aseessl..entof luhd to be sold,
aaid iwe to bs taxed as 006t5 againat the do-
linquent . Gorreot asaetmmnt as hureln used
meuns the inventory of all prGpOrtiC5 owned by
an ladlrldual ror any one) year. Provided that
In no oa5e shall the State oy oounty be lloble
rcjr aald fuse.*
$0 fail to any statutory authority ror par-
rind
$ng the oounty ol+rk any fee for prepurlw redel;rptAon
recolptte. i;c rind, howovcr, that i&lo15 7332, R.C.S.
or %exsa, 1925, sets out the teaa thnt are to bo ohnrg-
cd by the ~arloua oouhty offioials in Oohhootion ulth
audhs illed u¬ dolfn..uent taxpayers. Faragraph
7 Charcot ,provides that the oouaty olerk a!!11 reotiye
one dollcr ($1.00) ln fill for hfa aervicea in =.a&
ouse. The urtlcle further ;rcvldes that fn event the
deli.oq>eiittap!lyer puyS saoh L%zuat QS Oviad by hk
pr:or to jud#.ieut,that such feea 50 provided for shall
be out to cue-hzilr. ,111 rsca oolleoted by ylrtue or
such article are to
be conolcsred a5 rut350r 0rri00
ant accounted rw as such, and thst the ofr>cers nar,od
ahal. I@ be entltlcd thxilto in exocss 0r the
zisximum
o~~eaaatlcm allmsd Such ol’flczrsunder the laws oi
'1'6x85.
Art#lolc 7353, K.C.S. 0r
=‘&XSS, 19135, rqLir3s
that tho faoa proyldad for In .;rtiole 7332, au,za, be
Hon. Oortlon C. case, pas* 3
taxed as oosts against tho land, end that the rtato and
oounty shall not be liabls lo my oqso for suah feea.
300t1on2 or Art1010391e8 poYido8 that the
0oEud8b1ciler8' 00th ill oountl88*of 1088 than twenty
thousand (20,000) lnhabltantr shall dctermlaowhothor
the oouaty otrioore or euoh oouritlrsrhall bo oompsasat-
ob'oa a fee ~basl8or upoa tho salary baalr. We aro hi-
ronrd by the Cmptrollor that tho o0~~~1~8l'onar8~ oowt
or Laagasab County had dstrmdnad thot St.8 oounty orfl-
oera 8hfdrba oonpeneated 011the basis 0rth8 it3480-0a
the perforsanoo 0r thati 0rrioial 4utie8a
br them ,383
fn riw OS tho above statutes it la tho opinlan
ot tl:lo tepartnsnt and $0~ tuo so ad&d that iho sheriff
0r Leqmaaa County; being a180 the duly qualiri0dtax
ltme88w and oolleotorwoulilb be to all tho
sntltlo.eQ
rights and ;sltil.agor psrtalnlng to taz oollootorr under
the ~o~islo~ of Artlels 7931 and 18 ontitled, br rwum
ot beIn oo~pensatad upon the too bada, to suoh foe8 80
oollaotad, and that the oounty olerk is entitled to no
r00 in 00~eotiai with the 85\uno6 0r redemgtioa ro- .
oejqtr, but ia entitled to iLOO %n eaohtu sult'ln
u&iah rlaal jua&ent 1s ontereb and the oost8,tlnally
. oolleoted out 0r the prooeedr 0r suoh llalo, prc?v1604,
. howover,thst he ohala not~in any lYsnt rbodto taoro
than hi8 mrMmnt oonpenratloa a8 provided by law.
Twsting that this 8atlrfaotoril.y
an&men four
lngdry, 80 are
.
Very truly your8~
U,ob
ATTORNEY CENXFkL OF TEXAS
Untitled Texas Attorney General Opinion
Combined Opinion