ENERAL OF 

### TEXAS AUSTIN P

a*norable TonA. Craven k%xatyAualtor IAoLennanCounty Waco, Texas Dear Sir:

Wehere reeelVed anb anopinion of this Dapartme an follewar *Several lots loa ULennan County state and couut under the n someof .%hs

Gtate or County taxes pata slnoe prior tQorable Ton A, Craven, Page 2

price in coknowledged, no other evidence is Soundthat the $57.23 was ever actually paid ’ by Gilmore. The Tsoorda of the Dfstrlot Clerk’s offioe end the Tax Collector’s orfioe do tact show that the Clerk’s coats and the 1929 taxes ilere reoeiveb by these offices. There is on file in the County Clerk’ e ofiloe a quit oleim, deed under date of Deoember IL+,19Jj~fros Wlznore to the State of Texar and the County of I4cLennen, conrideratio~ $1.00, covering these lots. YWmently, 3:oLen~anCounty~ebvertisod ‘,%ees lota for sale. Theywere $old. 

### The pwoSuradrs *era told t&t under this eale M#&enuanCol;nty wouU deed to themwhiPtever interests and oiily whatever Interests YoLennan Ootu$tghe&din thuu. It we.8the yemral unileretaadl~ of these purohanere that no State en&i?ount$ tax lien6 would be retained against ang of tMs p&per 8. 

### E It’wae the illttXltbl 

### Of the 

### %QbAA@A CQUntf'~WUlli~$iOAer~' Court that 

### no euch tax liens w%lA b&., clai~L St wae **and fE**  **tile iAtUlti&l**  **Of** 

### the CoaPla6ioner0t Court to use whatever portian 41 the money &e~i~rd from thfd eale neoessary to pay, in tss usual aaer, the delinquent taxas 1cgall.y due the Btate sa&County on these lots. *ArtPole 7331 of the rtetutes aa applidd to del.lnquent taxes on property for 1929 snd prior years alLowa cru;acoountoble fee& to tar aollectore for perforratig oertain epeoSfied duties. tiaid ieea to be tared as ooata againat the beUoguer&. To determining the emant of feee to be collected under 7331 with delinqumt tams for 1929 esd prLor yesra, it has been the praotioe to collect one &aller for each asaeaainelit for each yhar &elinQaent taxea were paid. our TUXEollector hao oooatrueu an assessment to nean all the property sseeaaed in the ~aumof 

### ORBperson for any one year. As indicated hereinbefore, the S?cLennanCounty Comrztaaionem Court proposes to pea, out of the prooeetlamnoraBl0 Ton A, Urav*n, Pad* 9



### , ~4erlro4 Irma the nle of thir proport~, all the 4ooiaquent tarem lemlly he 

### a&.nat thi8 prop-



### . In 

### aonneotion with thin, tw4 

### ~ue8bion8 arise anwhich I oholl thank you to Sire meyour opinion. *In view of ertiolo 7333 oi 

### the rtatutoa, would 1% bo the duty ot the’hx 

### Ualleator fo oollaet tar the Tax Coliootors whoworo in ortloe durlqz 1929 and prior goare ao provided ,rrnder artiole 7331 88 

### It oxlatod. in than Joam when 

### the Gounty pays the taxerr under 

### the oirouv~tanoes that hare boon outlined? *ShoulQ your onowor to t&o,fitol puo8tlon 

### be *ye,*, onwhairbasin ohoul4 the oollootcPrrr ~ooat be aalm&ted? This questi.on **041q4r** UQ bo~un ,af the raOt 

### that all the propvty 

### in quontroicm for l 

### aoh oi tho years fnm 1919 through &929 (and ior’ all other 

### frars this property appear8 01)Ah0tax r&Is) pear8 ORthe tax rolla 

### under tJ=ie naa,e *unlurorn



### apawnore’

. AarIndiraPod 

### b&ora, in eoau’Snrtonoeo lot* axe grouped on o~~aemsm1119nt e&e& and in other oeaee $oto 

### are llrrto4 oingly on aiieooaent ti00t.. ” 

### .Mter 6arefuU.y ron8irlering the facto eubaltteti ,bp rou woare or the opinion tk6t the Comn&ooloneEe~Court. **or** your oounty would be authorleo to pay tha State 

### aa County taxer out of the purohmo aonog recefred by it in 

### aompllance with it6 aontreiot and agre8ment with the parohaeof. ,Wo, likewire beliers that the sow&y ~3~14 aat be violating the provhom of either 

### Artlele 7332 **4r** 7333, vor~.~~*o Civil Statuttee or Terns, a8 aae?&oT, iz it ohould pay the proper re4omption meto **44t1**of the ttobual purehaoe mo!keyrooeiYo8 by it for its int4reet in tho property in compliance with the ,Wnbraot between It and the puroha,ror

. The pmhibitory provlolono oi raid Artiales 7331 and 7333, that neither 

### the oounty nar the State ehall bo liable for the redcusgtion toe, are net applioable-%norabls Toa A. Craven, Page 4

to the faot situation before us sines the redeaption tee here' Would be paid from the purchase money andnot **out** 0r the regular rUnd6 of the oounty derived rrom emno other aourae.

The aollecti.on of all dslinpuent a4 trlar*ra taxes due the State, county, munioipality or.other deiLoo aubdlYlalons that were **delinquent** prior to 3eoembor 31, 1919 we8fOreVsr barred by Aeto Bortr-iourtk Legislature, 1935, iegular 3easian, page 355, Cha (Artiole 7336f, Vernon’s Civil Statutes of Texea. 3’ 128

With regard to the status of the $1.00 redeciption fee, provided in Artiole 7331, **Vomon*a** Ciril 

### Sta**tutes ol**  

### Texas **aa ?wesded,** **fmm** January 1, 1928 to iiuguit u+, 192: (the 

## aat0 wtlenAxti010 7691, **R. 0.**  **s.,** 1911 was 

### amended), we deolre to quote franr our Opinion Bo. O-2995, aa **followar**

(I

. . .," ***It** has been dofinltely 4eoi4ed **that** tn aountlea **operating ua4er**  **She mulawn**  **See**bLll, **the tax**  **oolleotor ’** **a fee**  **of One** Dollar (01.00) pxmiaaa ,$4xin the above asnt%oneb iurtioLa, Axtlole 7691, waaswquire4 to be **aacountesd** f~, 

### antltdaerefore oould not be retained by the oollwtor (Bitter vii. Berar **County,** 51 ti. si. (2) 162~ Turner va. Barnes, 19-S. W. (2) 3251 54. 27 6. \Ir,(2) 532; Getaexmicounty ~6. Fox, 32 S. H. (2) 653; Id. 61 s. W. (2) 483; 64 s. s’

. (2) 140). *The above tnsntioned provision of -iale 7691 remained In foroe until the year 1923, rhsn It wae amendedandbeam Article 7331, XetLacsd Statutes, 1925, **mder wiiloh** the oolleotor was not rec.&Wed to aaoo'lnt fQX, but aould retain Ilaid fees, **izl** addition to all other eompenaatlon **aocorded** h.Fm by law.

tScmoreble 

### TomA. Cror4n, Page 

### 5

"Artfole 

### 7331 waeamendedby the Bortf- 'fIrat Legislature, Fourth Called Seeeion, page 

### 30, Chap. 

### 20, Par, 8, andthio Act bboasrs 4tf0otlre January 1, 

### 1931. St will b4 noted that the **4tatute as**  runendodomitted the providon providing that the toe above anentionod nhould **bo** additional and eumulativo OS411 I448 and not aooountsd for 44 Itao% of offi04.~

&I our **Opinion** No. 

### O-1679, a oopy of which ir enelo%od, w4 hold that an lnoumbent in ofiios 3.4 the proper **psraon** to oollsct dellnpuent.roor, properv oarned in **aooordonee** with the Lawof hl% prod444eoors in 0fri04. said Opluion wo. 

### o-1679 

### WOO imirl4d, on anothernr int, by our Opinion Bo. O-2290. **A oopy**  ot the opi on loot %wntionod ie 4nolosod.

Bronx4 oonsldoratlon of the **fereg;oicy** rotherUe&z, thoroforo, ammor your itrot qu44tion 44

1. The pres4nt incumbsnt tax 

### aoooowroollootor should 6ollo0t the progor mdqtlan roan that were properly **albwod** by law **UA~ nhl&**  booam due **by r08aoa**  **of** 84rvio4a 

### p4rr0rmd by hi6 prodooossora In 0fri04. 

### 2. Th4inoumbont tax a%%4840r-401140t4r should aeosunt **for tihs** rodaplption f444 eollectod, during the psriod oi timo ooosrrd in your **f&ret** quorticm, 44 **follwa:** (a) Those to44 properly ohsrgosblo tmat **January** 1, 

### 1920 to AugU%t14, 

### 1923 should be disburasd in aooordaenoe with Artioles 

### 3891 end 3892, ii. C. S., 

### 1925, **prior to**  **their** 4aendmimtby Aote 

### 1930, Forty-firrt Lsgi%la**ture,** Fourth Cellsd Ss44ion, pa$e 30, Chap. 20,

### Honoroblo TQIEA. 

### drawn, Page 6

. . (b) 

### Thou4 rsdsnption I444 properly oharg4- 

### eble fromAugurt 14, 1923:to 

### January 1, 1931 ahould be turned over to the proper 

### es-tar aolleotar whooarnsa them and is entltlod to reoslve themfor 

### 44nio44 rondored duriag his tenun or 0rri44. 

### (con44mi~g your 

### s440Aa **question ~4**  oall roqr attshtion to our hold- in cipinlon Btoi O-1619 from 

### whioh II4 **quote:** 

### "IA **oon4trting** thir old **statute, the**  **Attorass** **G4nor41*,4** **Dopartmont, in**  **4 nqmImr** 
or 

### oplaiono, Witt@A by Eonozable 8. 

### Grady **Ohadler, A4,8i4tont**  Attoraos **Gonrral, BsLd**  **that** the 81.00 fee protided thoreiir should bo *tltmod 

### thuoin for-*aoh tmot of land u#e$ whioh 

### doliaqamnt tuua wzo .mih.
. . . '91A44 AI-tiOb 7331 

### WOO wd4z PA’1930, 

### th8ro have bo4Ano 04604 UphicP. havd'beon OOnQOrAOd with 

### th4 prO~o4itiOA **a%**Mt **outi, &x~OUz** **’** 

### letter. kE*oo9r, t&dquo8 @area ru$o&.:dpba **by** Attbraoy @onen Jalnar$#AU,r@d,$tJ',$i.$~n; 

### fox4~44 opiniw, Oat& **Apt\rit** 18, l~~$#~$‘Z$tten **br Aa814tUPt** Attwmy **Guaonl EIom4r~~** **‘ @$!!,~4Xfo.**  

### Mr. e)4w0ir4*4 

### opinion mada, 

### in part; 

### tid~ioU3w4r a~*H4r44s4in the 

### 00qs4aretioa 4LLowod 58 

### far th0 

### porrora4nor 0r ah4 

### 04~~4s.or aota wbiah **aurt** 

### b4 rubetantiellg 

### ,prrlo,mod botors 

### t&s rer 

### oS.l& i* *rn,d. Bgw4114s, the fee is not dspendmit U$@Rtho f%,uag of Mit t0 **4OllOOt th4,** **, ‘** **~~L ”** **~&li~AqUOAt;** ‘bitt 

### i6 dOp4AdOAt

UgOA%htt"phrroEP*L004 et 6&&e e4veF42 @nvio4s **salUwm4t4d an6**  **upon tlL4**  

### 4Otul COll4OfioA ~0rth4 tafs4, pMalt%O%, interest and 

### eosto, "*It must 

### rurther bq obmrved that thr tern *coxmk4t 484smm4nW a8 ured in t&e act 

### or thbs**Fortyy-Zint** L&nLaturu, 

### i.4E[oaorablr TamA, 

### Craven, Pago 

### 7

. . zumnt *the Inventory of all propert ownodby on Individual for anp 0~4 year*. Ther4toforo, ths term *oorroot a4oo48mAt* had boon urod to m44noaoh tnot or 1aAda4 8efi.nod by the k&8- laturo and by the Court4; under the Aot 0r the P0rtprimt **hgirlatun,** howOVOXF,

**Ml4** tQlrm**"06rr40t** 484484a4At" would Inolud4 all traot8 of 

### Land upon which tax44 u4r4 64liliqu4At for 4ay one par, looatod In t@o oouaty rad own44by **any** tan4indlvldwl.** 

### ArtI014 7198, Vornon*4 Civil St4tutsr of Tox48, **4uthoriooe a**  tu **a88484or to**  **e88o88 property**  in th4 inrt8no48 themin prOviuOai ia th4 A4m30r UIIknown amor whenthe namo8of the real omor8 am not knOWit. tit1014 7205, Qfthr 84NI48ktUb44, aUthmi44B th4 444444or to **a#%488** 4rxy property in hi8 oorrnty that ha8not **been** lirtod IA the A4m4of the OwAer, if knows, and ii the owner in unbwun 60 limt the property 

### In the ma8 6r Wukmwn 

### own4ra.

Sin04 tih4r444mption f44 provided for the tax 444488Qr-401~4tOr i8'fW 

### 005p41%84&i~3 dU4hframl: p4&- forming oorbaln 

### 84rvI048, a8 horebororo 

### @b&ad, we boliovo that proprrtg lI8tsd by Bitt in thhsmua4of *unknows ownor8* on the unamderod tclr liota 

### oould not bo p~44um41lto belong to the **8aino** por86A. In view of 

### the **woraing** of tit1014 

### 733L, **8upra, at**  all t&a48 sin04 th4 rtatuto wae fir8t 4n44tod, i~0LudiAg all **sf** It8 amendaoatr, w4bolleve thet 8uoh **rtatute** h48 alw4ys OoAWmplated that the **W%OPQtiOA** 

### f44 bo **oabd.6tO~ UpOA**  **th4** ba8i4 that oaoh pi404 Ofproportg rondorod by the t4r a484440r in 

### th4 naau 0r *u.dumwawn4r8m ~48 the 8ubjoot OSindivlUuo1 OrrslOr8hfp whore the rrndition I58 prop4rly madeIA good faith 

### and whore bhore wao

### PO avallablo IAfOrLMtIOAb4ror4 ths tax a8448402 8howingtionorsblo 

### TomA. CmV4a, 

### Pago &

to thb'oontrrry. Pollowing 

### thepro8umptlenthat the tar o88owor would not hero psrfoxa4d hi8 ofiiolel dutio4 

### oootrary to the 

### law It wouI4 ap ear that ho r0ula h4V4

### vu4 r42id4ma th4 ~r4~4rty !A the n4a4 of 

### *unknownown414~

### in lnstanoe8 whom the owner '1R8ix fSOt UnkaacW. 

### Tohold that property rondored ix t&s mm4 or *tinis~eiwn own4maa undos the raob8 **rub&tted by**  you, V48.iA **f8Ot 4WA4d**  

### by **th4 84Ik4**  p4retm, wotid, ~4 

### think, bo,iapo8&g 8 pr48w4ptloa upon a pXO8uplptiOAMd WOtid bs 8 U6XStPUOtiOA owatrary to the ~4x7 term or~th4 8tatut4 it4ti.i.

Prior to **Jan&&~ 1,**  

### 193L, (CM doto upon whl4h iirtiol4 7691, a. C. 6.r UU w48anmndodby bho AOtr8 or the **z0ay-fiT8t L4etrktw4**  &mrth krllod sreaion, Chop. 20, 840. %I th4 $igm rearat;?tion $04 ~44 prorlded r0r 

### woh oorr44t 844448~at 4a 44oh

“trart” of 

### lend uponwhioh taoa ~HQU **dollnquant,** 444h ***treot ”**  **oon4Ittomd en**  **on4 44844llaunti**  **Stiato** V8. 

### 3lator (8. ot.1, 38 3. 

### W.(2) 1097. r&4 a44e just r4f4rr4d to held thet t&o word "traot" '148tho unit whioh tar the l4a4t or wullest 8trbdIvIsion.

Fran a o0n4i~*mti6n 

### or 411 0s 

### the **row=** &~coin$ 4athOTibi48 yQUr 844vAd q~4@bi0x 18 41~44r4d 84 r0ii0tf4:1. 

### Braa Jmuery 1, i920 to Jom4ry 1, 

### 1931, the Cl.00 

### rodsm@Ivn ros pa'4vibod for In Al-tie14 

### 7691, a, c. S‘, 1911, and l w.mumdod by Bouss 

### Bill 9, Aote**Fesby-Iirlrt** X&5Srletluro, Foprth Ca~Od s488;4a, atar pro&W4 bo’OolLOat4d Up44 th4 be818 Of oaoh **BOW4Ot.448448Et4At OX** **44Oh tr4Ot**  **Or** land to be *old, 484b tmot **4~AOidO~rb e8**  on4 ase404~4nt. Theword Vnota would 4~8~ ths unit 

### wbloh W(LB

th4 **l664t** 

### or *aarrlloot s\zbdlvleIvn.

### Uonoreble Tomii. Cramn, Pago

*
. 2. o-aa January 1, 

### .l.OO Fadsnnpt+on~fer provided 9

1931to bIta the in krtlqle ?331 of Ye~non~~Clvll iitetuter of Texae, 

### ar amnded, iuay properly 

### be chargeable for asoh*oorreot aseeemmnt*, 

### 88that torsi in defined in **said statuto,**  whioh tern would Include 

### all traota of land upon uhioh taxer **uoro** 

### dellnquant ror any 0110year, looatsd in the oounty end owned by any wm inillvidual. i+hem 

### property onthe **unrendorod**

### tax rolla hae boon 

### rendered by the amea6Or, in good teitb, ln the nameOS*unknownmwmP oaoh 

### reparate *traot* should 

### be oonsiderad to bo 

### owned by dlffrrmt perrona. 

### iTotruet that in thl8 meinner186here tuUy answered your inquiry. four8 verr truly