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 ano,pinion upon the following questions: 20, 1948, you request

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“Houston County has awarded, 8’oontraot for collection of delinquent taxes to outside attorneys
. Under acontract of such nature for what officers of Houston County should fees be charged as apart of the costs in each such suit? Also, state amount each officer entitled to such fees is to receive.* Wethink the answer to your questions is found in the specific provisions of Arts. 7332 and 7335-a, V.C.S. Froman examination of these statutory provisions, the simple answer is that the fees provided byArt. 7332, shall apply to all officers enumerated in said article in delinquent tax suits initiated and prosecuted under adelinquent tax contract with anattorney, except the Clountyor District Attorney. Bythe 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 anattorney 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 delinquentHon. Leroy L. Moore, Page 2, V-601

taxes are collected under contracts between the Commissioners’ Court andothers 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 hemayrender in connection with the performance of the contract or the taxes colleoted thereunder.” You are, therefore, advised that the Sheriff, or Constable, Dfstriot Clerk, andCounty Clerk, shall receive the fees provided byArt. 7332, which are expressed in plain and unambiguous terms and need not be repeated here: Andythis, 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 luit8 are filed and prosecuted by an att@rnsy under contract .with the Commissioners’ Court, the County or Distrhet Attorney receives nofees, nor shall the fees provided byArt, 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, ona 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 anattorney under contract with the Commissioners’ Courts the officers enumerated in ArtD7332 are entitled to the fees therein prescribed, except the County or District Attorney; as to the latter officers snofees shall be allowed or collected D LPL:owb:jrb Very truly yours, ATTORNEY

GENERALOFTEXAS BY FXEYGENERAL