EATTORNEY GENER+&%~ 

Q&-TEXAS 

Honorable Paul. Worden, 

Criminal District Attorney, 

CollfaCounty x 

YcKSnney s Texas 

Opinion No, V-218 

Dear Sir: 

Re: Fees of out-of-couaty sheriffs for senflg citations 

fn suits by incorporated 

cities for taxes, ’ 

We refer to your letter of April 24th, 1947, in 

which you submit the following: 

“Reference is made to Article 7332, 

Vernon’s Texas Civil Statutes aad the following question is presented, requesting 

your opinion: 

“In a suit bm:@at in tha District 

Court by ei@ fneorporated city, re)ira~r&@@ 

by 

I 

z4rate l ttslpeya of the eitf*8 eu%, 

cho co, agafost a private iadf?ihal fees 

delinquent taxes ; are the costs of suit and 

fees earned by the various county offfofals 

to be taxed as in an ordinary efril ease, or 

are such costs and roes taxed in accordanea 

with the provision of Article 73321 

~ r ffttti~r l~,~ iAq A%r y f8 M AdO l 8 to 

wheB&er, fr ewh e ueee, an eIkt Or aoanty 

sherfrr rho eoapletma ssz?pfae or proeeae, is 

entitled to the regular feee ror such senfaa 

a* fn mther cfrfl Bases?” 

Ar+icle 7332, of VernonLpa Civil Statutes) fixes 

‘the feee which errfoera my noefve in emits bf tks Stale 

r0r delfnqwnt taxes, The prkt of that article which pertains to the fees 0r a sherfrr ,fs as follows: 
. . 

Ronorable Paul Worden - Page 2 

"The Sherirf OT Cab&table of the Coulrty 

in which the suit is pending shall reeeirc e 

roe or Two o)ZeOO) Rellora in 6ach ease iU.ok 

will cemr the service of all process, ead the 

selling of the property and exeoutfy deeds 

for same, Ii, in any such suit, proeras. is issue6 to be served in Counties other than tke 

one9 in rhfch the suit is pending, the Sherirr 

or Constable serving the same shall nreive a 

fee of One ($1.00) Dollar fa eaoh suit for hia 

services an 

We have not found any statute vhiah expressly 

autherizss a sheriff to collect fees for servfhg aftatiam 

in suits by incorporated cities to collect delinquent 

taxes, but the prorfsiona of Articles 7337 and 73~43,,R.S. 

1625, and Article 7345b ef VeruenPs Civil Statuteis am 

gemas o 

Article 7337, R.S., 1925, is as followa: 

"Any incorperated city or town or tichool 

district shall have the right to nnforee the 

aellectfon of delinquent taxes due it urrler 

the pnvvfsione of this chapter, Acts 1897, 

ps 132; 00 I... vol, 10, pm 11636." 

The last paragraph of Article 73433, R,S., 1926, 

is as r0ii0rrs: 

*All laws of this State for the purpeao 

of celleoting delinquent State and eeuaty 

taxes are by this law mada available for, and 

when fnvoked s&111 be applied to, the eellectfom of dellmquamt taxes of cities aad towa6 

and fndepeadent school districts fmaofar aa 

such laws are applfoable,w 

All of the queted statutory prwisfema are f~ . 

Chapter 10 of Article 122., of ~lernonps Civil Statutes. .s 

Article 7345b, of Vernonss Civil Statutes, was 

emetrd in 1937, Acta 45th Legislature, page 1494a, and 

prescribes the procedure in su&ts to ferecloae tax, lieam, 

Seotion 1 of that artfcle is aa fallowa: 

"For all purposes of thfa Act, the 

tone otaxfng t&tap 8halL include the S**e 

of Texas or any tewn, city, or county fn 
Bsa. Paul Wwdsn - Page 3 

said State wfth authority to levy and collest taxesQW 

Section 13 of that Aot is as follows; 

"The provfsfons of thfa Aot shall be 

cumnlatfve of. ati, fa clddftloa to, all stker 

rights and Maedies to uhfoh a&y taxia& \uft 

lnay be emtitled, but as te ary p~ouim&ag 

breu@x$ uader this A&, if axif paPG cyr pmtfon of thie A,et be in ceaflfct with any 

part or portion of any L&w of tbs Sta&e, the 

terms and ororisfoae of this Aot ahall MVWe are @f the opfnfm that cut-of-munty aher* 

fffs meg noaive $l,OO far senfng aftatioxs fa atits by incorporated cities to oollect delfnqueht taxes; that an Itn- 

.ocu~fj simrfff may reciefve the sum of #Z.OO for-all mrvi~# T 

M mh a s~tit, and such offeoers may net ml&k% tib im, 

as in ordinary civil cases, regatile8e of tha Aii%'.W *#$Q 

iate attoraegsW file such'sufts fQr euoh oftfem. ,~ 

It Is provided in Article 7332 that Ni PeWi ,8haPl 

be- dafd to County Dfstrfct @r Crfafnal bfstriat Ati%e%ay# 

where such suits are filed by attomefs tiei ,k@Ww#t %i(b 

ooll8kot taxes* 

3!' 
The shariif of the oeunty in &Obh a 

city tax foreclosure suit is ptiPy ir *- 

titled to oolleot $2,0@ fm all of b4.s SWdoes in iauch onft, fnarludfq! %aae&fea at 

tha dead to pWwhWder, and thr shW&fi" of a 

colrlty etkar than the co&sty fm w&i& a tax 

suit i.9 per4fag fs entitlad to oclbet a tea 

of $l,OO fer senimag the prcoeea in rsh 

such aaft D Other offfoeP8 ax-0 wt.w*PllTfzed to omllaat fess ae in ordfm. 

aUft8 o Art, 7832 73.37 7349 rj~i”“% $ * 

City er 38B Antoaio dhi)b;l~~ d8.dd,