THE ATIWBRNEY GENERAL 

cm TEXAS 

Opinion No. M-1244 

Re: Authority of Tax 

Aasessor-Collector to 

issue redemption certificate to taxpayer 

paying only delinquent 

taxes, penalty and 

interest, after dismissal 

of tax suit against him 

by Court for want of 

Dear Mr. Hanna: prosecution. 

We quote from your recent opinion request as follows: 

Honorable Tom Hanna 

Criminal District Attorney 

Jefferson County 

Beaumont, Texas 

"We request an opinion from your office on the 

following question: 

'1. Is the County Tax Assessor-Collector 

authorized to issue a redemption certificate where the taxpayer refuses to 

pay the court costs in a case that was 

dismissed for want of prosecution? 

'The factual situation is as follows: 

'A tax suit was instituted a few years back for 

the collection of real property taxes due the State 

and County. Said tax suit was dismissed for want 

of prosecution by the District Court. The taxes 

have been delinquent until the present time. The 

taxpayer is now willing to pay the taxes,~penalty 

and interest; but refuses to pay any of the court 

costs involved in said suit. The Tax AssessorCollector refuses to give a redemption certificate 

until all costs have been paid." 

It is our opinion that the answer to your question turns 

upon whether the defendant taxpayer became liable for court 

costs under the circumstances outlined by you. 

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Honorable Tom Hanna, page 2 (M-1244) 

The Rules of Civil Procedure and the statutes generally 

provide for the allowance of costs by the trial courts to the 

successful party, or otherwlse as specifically provided or 

according to the discretion of the court. Rules 125, 131, 

141, l&J and Articles 2072, 2072a, 2075 and 2076, Vernon's 

Civil Statutes. Specifically, Rule 141 provides that the 

court may, for good causes, to be stated-on the record, 

adjudge the costs otherwise than as provided by law or the 

rules. 

It is obvious that plaintiffs in a tax suit dismissed 

by the court for want of prosecution are not therein to be 

classed as successful parties. Absent a proper provision 

in such dismissal order taxing the costs of the suit against 

the defendant taxpayer according to the specific provisions 

of Rule 141, it is readily apparent that the costs never 

accrued against such defendant in view of Rules 125 and 127 

to the effect that each party is liable to the officers 

of the court for the amount of costs incurred by each such 

party, but no more. As we understand your query, the 

defendant taxpayer incurred no costs in such suit on his 

own behalf. 

Hence, under the foregoing fact situation, the County 

Tax Assessor-Collector has the duty to issue a redemption 

certificate to such taxpayer upon the payment by him of the 

delinquent taxes , penalty and interest. In this connection 

we refer 

8 

ou to the holding in Attorney General Opinion 

No. O-293 (1941) to the general effect that the fees provided for the officers enumerated in Article 7332, Vernon's 

Civil Statutes, are not earned by such officers until the 

tax suit results In judgment for the taxing bodies. 

SUMMARY 

Where tax suit against defendant was dismissed by court 

for want of prosecution, without adjudication of costs, taxpayer was entitled to redemption certificate upon his payment of delinquent taxes, penalty and interest. 

Your d gery truly, 

C. MARTIN 

General of Texas 

-6092- 
Honorable Tom Hanna, Page 3 (M-1244) 

Prepared by Robert L. Lattimore 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

Kerns Taylor, Chairman 

W. E. Allen, Co-Chairman 

Bill Craig 

Milton Richardson 

Bill Flanary 

Lewis Jones 

SAMUEL D. m DANIEL 

Staff Legal Assistant 

ALFRED WALKER 

Executive Assistant 

NOLA WHITE 

First Assistant 

-6093-