Honorable R. E. (Dick) Rudeloff 

County Attorney 

Bee County 

Beeville, Texas 

Opinion No. W-1488 

Re: When delinquent tax suits 

are dismissed for lack of 

prosecution by the judge 

of the district court in 

which they are pending, on 

the court's own motion, 

and plaintiffs are ordered 

to Pay costs of court, what 

are such costs, if any, and 

to what fees are the various 

Dear Mr. Rudeloff: county officers entitled? 

You have asked the opinion of this office as to the 

payment of fees to district cierks, sheriffs, county attorneys and other officers when a delinquent tax suit has 

been dismissed for lack of prosecution, by the judge of the 

district court in which such suit Is pending, on the court's 

own motion, and plaintiffs are ordered to pay costs of court. 

Article 7332, Vernon's Civil Statutes, establishes 

the fees payable to the various officers. Article 7333, 

Vernon's Civil Statutes, further provides that such fees 

shail be taxed as costs against the lands to be sold on a 

judgment for taxes and paid out of the proceeds of sale of 

same, after the taxes, penalty and interest due therein are 

paid, and In no case shall the State or county be liable 

therefor. It is thus clear that if the various officers are 

to receive fees, they can only come from the sale of the lands 

certified as being subject to delinquent tax sale. Grant v. 

Eiiis, 50 S.W.2d 1093 (Comm.App., 1932). Also see Attorney 

General's Opinion No. O-2938 (19&l), a copy of which Is enciosed. 

In the facts submitted in your opinion request, you 

state that the delinquent tax suits involved were filed by 

the Beeville Independent School District. Article 7343, 

Vernon's Civil Statutes, governs the fees payable in such 
Hon. R. E. (Dick) Rudeloff, page 2 (~~-1488) 

circumstances. Article 7343 makes applicable the rules set 

forth in Articles 7332 and 7333. Therefore, an independent 

school district or common school district has the same exemption from liability for costs as does the State and county. 

Electra Independent School District v. Wa goner Estate, 140 

Tex. 483. lbti S.W.2d. 5 ; Sour Lake In ependent School 

District v. Easterlin 3, , 142 S W 2d error 

ref.); Whelan v. State, 254 S.W.2d 558 Civ.App., 1953, no 

writ history). 

Although the district court has dismissed the delinquent tax suits for want of prosecution and has entered judgment assessing costs against the olaintiff taxing authority, 

such judgment as to costs is void. Grant v. Ellis, supra. 

After an examination of the cases cited above and 

other citations contained therein, it is the conclusion of 

this office that the costs to which the various officers of 

the county would be entitled in a delinquent tax suit which 

is prosecuted to final judgment and sale, may not be collected when such sult is dismissed. 

SUMMARY 

When delinquent tax suits are dismissed and the plaintiff taxing authority is ordered to pay costs of 

court, such judgment of the court is 

void and no costs are payable. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

Assistant 

MLQ:ms 
Hon. R. E. (Dick) Rudeloff, page 3 (~~-1488) 

APPROVED: 

OPINION COMMITTEE 

W. V. Geppert, Chairman 

John Reeves 

Albert Pruitt 

Cecil Rotsch 

Sam Stone 

REVIEWED FOR THE ATTORNEY GENERAL 

By: Leonard Passmore