Hon. Leroy L. Noore 

County Attorney, Houston County 

Crockett, Texas Opinion No. V-601 

Re: The fees of County 

Officers to be 

charged as costs in 

delinquent tax suits 

brought by delinquent 

tax attorneys. 

Dear Mr. Moore: 

In your letter of ,May 

an o,pinion upon the following questions: 

20, 1948, you request 

. . 

“Houston County has awarded, 8’ oontraot for 

collection of delinquent taxes to outside attorneys . Under a contract of such nature for what 

officers of Houston County should fees be charged 

as a part of the costs in each such suit? Also, 

state amount each officer entitled to such fees 

is to receive.* 

We think the answer to your questions is 

found in the specific provisions of Arts. 7332 and 

7335-a, V.C.S. From an examination of these statutory provisions, the simple answer is that the fees provided by Art. 7332, shall apply to all officers enumerated in said article in delinquent tax suits initiated and prosecuted under a delinquent tax contract with 

an attorney, except the Clounty or District Attorney. 

By the specific terms of Art. 7332 and 7335-a, these 

officers are excluded as to the fees enumerated in Art. 

7332 in delinquent tax suits filed by an attorney under 

contract with the Commissioners’ Court. 

Art. 7332 provides in part as follows: 

” 

. ..and provided further that the County 

Attorney, Criminal District Attorney or District 

Attorney shall not be entitled to the fees herein 

provided for in instances where such delinquent 
Hon. Leroy L. Moore, Page 2, V-601 

taxes are collected under contracts between 

the Commissioners’ Court and others for the 

collection of such taxes, and in such instances the fees herein provided for such officers 

shall not be assessed nor collected,” 

Art. 7335~ pravides in part as follows: 

I, 

. ..Provided however the County or District 

Attorney shall not receive any compensation for 

any services he may render in connection with the 

performance of the contract or the taxes colleoted thereunder.” 

You are, therefore, advised that the Sheriff, 

or Constable, Dfstriot Clerk, and County Clerk, shall 

receive the fees provided by Art. 7332, which are expressed in plain and unambiguous terms and need not be 

repeated here: Andy this, regardless of whether delinquent tax suits are initiated and prosecuted by the 

County or District Attorney or by an attorney under 

contract with the Commissioners’ Court. If, however, 

such delinquent l uit8 are filed and prosecuted by an 

att@rnsy under contract .with the Commissioners’ Court, 

the County or Distrhet Attorney receives no fees, nor 

shall the fees provided by Art, 7332 as to such officer be charged or collected. In this connection, wa 

enclose for your information a copy of the previous 

opinion of this office numbered O-6117, Your county 

is, of course, on a salary basis, hence these fees 

when collected should be paid to the County Treasurer 

as $rovided in Article XVI, Section 61 of the Texas 

Constitution, 

If the delinquent taxes are collected 

by suit initiated and prosecuted by an attorney under contract with the Commissioners’ 

Courts the officers enumerated in Art D 7332 

are entitled to the fees therein prescribed, 

except the County or District Attorney; as to 

the latter officers s no fees shall be allowed 

or collected D 

LPL:owb: jrb Very truly yours, 

ATTORNEY GENERAL OF TEXAS 

BY 

FXEY GENERAL