OFFICE~OF THE A'ITORNEYGENERAL OFTEXAS 

AUSTIN 

-c.- 

-- 

sjoionorable-B. B. Ritohey, Jr. 

county Attorney 

Jasper County 

Jasper, Texae 

Dear iifrr .'. 

We hi&i 

questing our opinion 

this 

, Qernon*s ¬ated Civil Statthe 41st Legislature, 4th C. Se, 

oulating and preparing redempand reaeipts, report- and 

iona, posting Comptroller*s reers on the delinquent tax, reoord or 

annual dallnquent list, miling oertlfloates of 

redemption to taraayers aftor approval by the 

Comptroller, and for issuiq receipts of certlflcatse of redmption for property shown on the 
moreble 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 assessment of 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 character thet have aoorued or attaahed or 

that may hereafter accrue 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 penalties have been released by any OS the 

provisions of this Act shall be and the saxe ere 

hereby fcleesed, and no such costs shall hereafter be charged, colleoted, or acoounted for, 

.provided., howevex,,, that: aup costs that,axenow 

due'atid payable to any offioer or offlCia1 shalf 

renain a valid obligation, nattithstanding the 

provision hereof.* This Section of House Bill 

Wo. 76 relsases the delinquent tax-payer of 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 oolleotor at the tim of 

the passage of the aotl Or would it not be due 

until the offioer ox tax oollecltor had perfomed 

the servioea as 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 provision of H. 

B. 76, Seotion 2, the tax colleotor would not be 

entitled to the W.00. A5 the services of the 

tax colleotor of issuing the redemption certifiaates, 0te., will not be done or perforaed until subsequent to the passage OS 3. B. 76, it is 

reasonable to 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 delinquent list of nssescments charged 

to the tax collector upon the tax roll, but which 
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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 COlleCtOr shall b8 entitled to a 

fee of one dollar for 6ach oocrect assessaent of 

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 collector performed the services as 

required before 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, calculates the penelty, eta.; 

therefore this work was perPorm8d by hinr before 

the passa@ or the 9111, 

~comLusrcg,, 

"For d8linqU8kltaX8s 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, beoause H. 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 collector Would be 

ehtitled to 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, 

thereby asking said~fee 81~8 and payable at the time 

-Of its pasSag8.8 

We .agrae with and adopt the 8onolusions reaohed 

by you and ths reasons given. Please permit us to thank 

you for the assistance thus given in conneotion with yOUr 

opinion request. 

Your6 Very truly