OFFICE~OF THE A'ITORNEYGENERAL OFTEXAS
AUSTIN

-c.-

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sjoionorable-B.

B. Ritohey, Jr. countyAttorney JasperCounty Jasper,Texae

Dear iifrr .'.

We hi&i questing our opinion

this

, Qernon*s ¬ated Civil Statthe 41st Legislature,4th C. Se, oulating and preparingredempand reaeipts, report- and iona, posting Comptroller*s re

### ers on the delinquenttax, reoord or annual dallnquentlist, miling oertlfloatesof redemptionto taraayers aftor approval by the Comptroller,

and for issuiq receipts of certlflcatse of redmption for property shown on themoreble R. B. Ritchey,**Jr,, Page**  2

annual delinquent list, the tax aolleotor shalJ. be entitlrjd

to a Pee of One Dollar ($1.00)for each eorreot assessmentof lan% to be sold,said fee to be taxed,as oosts against the delinquent

.... ....... ...*

~Bouse Bill No. 76, Section 2, 47th Legialeture, providesr 'That all costs of every kFnd and characterthet have aoorued or attaahedor that may hereafteraccrue or attach to or by reason of del:nquent

poll or ad valoren taxes on whloh said poll or aG valorea tax the interest aud penaltieshave been released by any OS the provisionsof this Act shall be and the saxe ere hereby fcleesed,and no such costs shall hereafter be charged, colleoted,or acoountedfor, .provided.,

howevex,,,

that: aup costs that,axenow due'atid

payable to any offioer or offlCia1 shalf renain a valid obligation, nattithstanding

the provisionhereof.* This Section of House Bill Wo. 76 relsases the delinquenttax-payerof alJ, costs of any kind that have eocrued or my aatrue later, with the exoeption of eoste that are due and payable to an orfioer or oiliciaf~dow. The question, It cppeaxs to PB, is wes the~$l.OO fee as called for in Artiole 7331, supra, due and payable to the tax oolleotorat the tim of the passage of the aotl Or would it not be due until the offioer ox tax oollecltor had perfomed the servioeaas axe called ior in said rsltiele? Xi it v.as

not due and payable at the time cd? the passage of the act, then by the provisionof H. B. 76, Seotion 2, the tax colleotorwould not be entitledto the W.00. A5 the services of the tax colleotorof issuing the redemption certifiaates, 0te., will not be done or perforaed until subsequentto the passage OS 3. B. 76, it is reasonableto say that the fee for such work would not be due at the time of the passage of the aot.
*Artiole 733131,4s passed in 1923, and before its alnendment

i.n 1930, provided8 ‘For preparing the, annual delinquentlist of nssescmentscharged to the tax collectorupon the tax roll, but whichc- -. 

### I.74

Booorablo

RI B. Ritchsy, Zr., Page 3

haY8 not been Goll8Cted at the time of hi6 aMuS settlement

with the State'and County . .c...*...*. , eta., 'the taX COlleCtOrshall b8 entitled to a fee of one dollar for 6ach oocrect assessaentof bind t0 be Sold, Said f86 t0 b8 taxed as UOSt8 against the delinquent.' Therefor%,umier the p~visicm of the Article before the year 1930, hes the tax collectorperformedthe services as requiredbefore the passe68 of R. B. 767 It 60, he mnld be entitled to his fee of $1.00, as said foe was due and paga3le at the tine of the pabag of the Bill. The tax collector each year ekes his delihq.uent

list, calculatesthe penelty, eta.; thereforethis work was perPorm8dby hinr before the passa@ or the 9111,

~comLusrcg,,

"For d8linqU8klt

aX8s 8int38

the yN3ar

1930, and when Artlole ?S%31 was amend8(l,

the tax odlleotor would not be entitle% to his $1.00 fee as provided in Article 7331, beoauseH. B. 76, 47th Legislature,.~.Se8.

2, releases it~

**ii** paid before Eovomber lst, 1941, sinoe it was not due et the time of the passase of the Act.
*For d8Zinquent taX8S before the'ysar 1930, end fron 1923 to 1930, the tax collectorWould be ehtitledto the aoost of $1.00 a6 provided by ArtiCl8 7331 in rorae at that tine, sinoe tb8 68I.ViC88 saquired of said Arti had been performed before the passage of II.

B. ,76,~ 47th Legislature,sec. 2, therebyasking said~fee 81~8 and payable at the time -Of its pasSag8.8

We .agrae

with and adopt the 8onolusionsreaohed by you and ths reasons given. Please permit us to thank you for the assistancethus given in conneotionwith yOUr opinionrequest.

Your6 Very truly