### EATTORNEY GENER+&%~ Q&-TEXAS

Honorable Paul.

Worden, Criminal DistrictAttorney, CollfaCounty x YcKSnneysTexas 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 ismade 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 Iz4rate 

### 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

~ rffttti~rl~,~iAqA%ry f8 MAdO l8 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 ‘thefeee which errfoeramy noefve in emits bf tks Stale
r0r delfnqwnt taxes, The prkt of that article which pertains to the fees 0r a sherfrr ,fsas follows:. .

RonorablePaul Worden - Page 2

"The Sherirf OT Cab&table of the Coulrty inwhich 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 one9in 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 servicesan

We have not found any statutevhiah 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 Statuteisam gemas o Article 7337, R.S., 1925, is as followa:

"Any incorperatedcity 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 celleotingdelinquentState and eeuaty taxes are by this lawmada available for, and when fnvoked s&111 be applied to, the eellectfom of dellmquamt taxes of cities aad towa6 and fndepeadent school districts fmaofaraa such laws are applfoable,w

All of the queted statutoryprwisfema 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 fnBsa. Paul Wwdsn - Page 3

said State wfth authority to levy and collest taxesQW
Section 13 of thatAot is as follows;

"The provfsfons of thfa Aot shallbe 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 thieA,et

be in ceaflfctwith any part or portion of any L&w of tbs Sta&e, the terms and ororisfoaeof thisAot ahall MVWe are @f the opfnfm that cut-of-munty aher* fffsmeg noaive $l,OO far senfng aftatioxs fa atits by incorporated cities to oollect delfnquehttaxes; that an Itn- .ocu~fjsimrfffmay reciefve the sum of #Z.OO for-all mrvi~# T M mh a s~tit,

and such offeoersmay net ml&k% tib im,
as in ordinary civil cases, regatile8eof tha Aii%'.W *#$Q iate attoraegsW file such'sufts fQr euoh oftfem. ,~

It Is provided inArticle 7332 that Ni PeWi 

### ,8haPl be-dafd to County Dfstrfct @r CrfafnalbfstriatAti%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.sSWdoes in iauch

onft, fnarludfq! %aae&fea at tha dead to pWwhWder, and thr shW&fi" of a colrlty etkar than the co&sty fmw&i& a tax suit i.9

per4fag fs entitlad to oclbet a tea of $l,OO fer senimag the prcoeea in rsh such aaftD Other offfoeP8ax-0wt.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,**