OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN /" ,/ 

Hanorcble P. 6. Caudle 

County frttor i23y 

Fronlclln ruounty 

Ecsunt Vernon, 'Lbras 

Dear C&r: 
75 

Honorable P. 8. Caudle, Fag0 e 

the tax aollaotor shall turnl,eh duplioate ooplea of the 

. notlaos to the county or Dlatrlot Attorney. Thla Artlole 

then oontlnues as rollowe: 

*I%enciver any person or persona, 

Illnu or oorporatlon shall pay to the Tax 

Colleotor all the taxen, lntereat, penalties and oasta ahown by the aellnmmt 

tax recor4s OS %he County to be 4w uul 

unpel4 a&a&at any traot, lot or paroel 

or la04 r0r all the mar* ror whioh taxes 

oorporetlon, am reoeipt o~#erln&euOh payment aa 1s now ro~ulmm4 by 14%" 

ASter the OXDirtitlOll 0s the thirty (%?).daya re- 

‘ierred to la Artlolei 7324, Art1010 7S26, R. C. 5.. 1925, 

mskeu it the duty of the Oounty Attorney to file suit in the 

.naum OS the state or Texas to reoover the taxer, intereats, 

penalty and ooet8 adjudged to be damand aoarued io sald 

malt, proWl&t4 however that the Coamlsalonersw Court pray aontract ror the colleotlon of Sal4 taxer as prOvfd& in Artiole~ 

~8335, 93366, R. C. 9.. 1925, as amendul. 

Art1010 7332, R. C. 2.. lQBb,'provlbea, &i part, 

as lollowe: 

"The County or Dl8triat Attorney 

shall reprue@ the Stat6 and County 

ln all suits against dellnquenttupayers an4 all suw oolleoted &all be 

paid over lmme4lataly t0 thb County Colbator." 

Then'foZlOws speoiflo provielon enumerating the ieer, 

of the County or Distrlot Attorney, Sheriff or Constable, Pletrlot Clerk or Couaty~Clark. The Axtiole then oontlntler ae 

r0lmt3: 

-Provlde4fhat the-?ese herein pro- 

~1404 for in oonaeotlon with dallnpuent 
76 

flonorable pi. B. Caudle, Page S 

tax cults shell oonetltute the only fee8 

that shall be ohargo by eald ,ofHoere 

for pnparlag,~rIllng, lnstltutlng aad 

proseouting euite On delinquent tax88 

an4 eeourlng aolleotlan thenof, 8n4 all 

law8 in oonfllot herewith ,ars heroby 

repealed. 

‘In saw the 4ellnqueut taxpayer8 

elm11 pap to the oollootor the amount oi 

delinquent tare5 for which he 18 Uable, 

tof$ether with iaoruo4 intenst, aStar the 

tlllnu or mult before lu4ment Is taken 

aRaIn& him In the 0880, then only onelr or the fess taxablei 1% euoh a oak8 

at ‘provided ror herein’ shell be oharged 

against hia.” 

Artiol.0 1333, Rerleed Clrll Statutes, 1925, prov&e that suoh fee8 shell be taxed a8 ooet;s In said ault but 

‘In no oafm shall the State or County be llnble thenfoP. 

S4e Orant P. Ellle, (T. C. A., lQS#21 SO S. k'. @I 10925. 

Artiole 7559, R.~ C. 8.. 

1897, pro*l4ae 48 iollower 

lW5, whlbh wen oneoted in 

“Azhy dOli4QU4Bf~t4xp4y4r whoee lin4e 

hats been returned delln~uat or rsporte4 

sol4 to the State r0r tnxoe duwthereon, 

or a~yoru, having,an intermt therein my 

rsdeem the eaua at any tim before hi8 

lsnds are cl014 under the pmvIaIons of 

thie Chapter by paying to the oolleotor 

ths taxee due thereon elnoe January 1, 

1885, with lntereet at the rate of 6% 

per annum, an4 all ooete and the penalty 

of lC$. 

It ylll be that &tic10 7984 TequIree the Tat 

Colleator to Issue a ion oertitioate or reoelpt upon 

Ezt or aili tame, eta.) m~hovm by the dallriquent tar rathereo;.: 

. prlag to the fnstitutLoq 0r ntit for tba oolleotloo 

Artialo 7332 prcrvldse that where payment 18 nmdo to 

the eol140tor *ait*r the riiwibt or suit beroro judgment le 
Honorable 3'. B. Caudli, Page 4 

taken* f.n the 0888, only half Se88 8haSl bo ohor ed, a8 ooeta 

in the C&86. Ve nurat determine then. rhon suit f a "In8tItuted" 

within thti frie+nio~~oi &tIO& PSZ4. 

It Is ottted In 1 Tar. Jur., PO 684, 8eoe 66, 

thet : 

The ordlnery oil11 malt In thd Di8trIot 

and County Court8 IB OOma~~Od by illIn a 

petltlon, 8tatlng a oauer or aotioo, In the 

0rrt06 0s th6 016rk, with a bona ride intent, 

and with an sxprear, or Implied requeet t&t 

prooem lams forthwith . . . Nor la a patIti0.5 rim .wIthin the ~~9anin.g or the smut8 

(not referring to the 8tofutO heri Under 90~~ 

sIderatIon) 80 e8 to con8titut8 the oomenooment or an aotlon, by depoiItIng~It rith the 

clerk subjeot to wlthdraral by the pialntlrr, 

or with iaetrizotionr, not to isruo prOoe88.~ 

In COll8tNilQ3 our lisrItatIon 8tatUtO8 wherein 

rsquired that 8Uit be 001~~Onoed aM prb8OoUted wlthln 4 

:I: t&w, it Is otatsd In Rloker v. 8hoemok6r, 81 Te& 

u. W, 646, thntr 

"All the 8lenmnta~~aIterr a-8 that, 

10 order to 8top th6 running or the otatut6 

or liJ&etiOJl8 by 8Uuit8, ZiOt OIdy ElU8t. the 

initial step rqtir6d by the 8tatuts b8 

take& but theme must a80 be a bona rise 

Intsntloa ,thdi the ~00088 8hall be 8OIWd 

at onoO up0n th8 d6isndalItr 

uith rOreg8QO6 t0 a StatUtS rOi?r&h3 that Suit bO 

~*inetltutea and pti8eoutsda *It&In a 06rtaln tlum, Oh8 oourt 

in Oomm iiOOid8nt and CWar~Aty t?orporatlon 0. &by, (T. C. &, 

1929) 15 S. s. (2) 594, 8t5tOdt 

*In our opinion the filing or the patItlon with the alerk ot the proper oourt, 

with the bona ii&S intaotlon that pl-O0@8cl 

8hall be .$88UOd Oild 8OWd at OJlO8, i8 all 

that Is neoeeearg to oomply with the 8tatute. 

Its la true that the statutcl 8aftr th&t. ii tho 
ftoaorable P. B. Caudle, Page S 

party fulla to Institute and roeeoute the 

Suit Within 20 aiIy8, th0 d&iaa?iOi8iO~1 

of the boar% 8hd.l be final; but WI think 

that the party appea.lln& rrom the ruling8 

and aeolsloa or the board ha8 00lPpiiia with 

thl8 8tlttUb when he riiOt3 hi8 petition in 

the proper c0urt with the bona ride intent 

that altatloa shall 188~ ana be eawd at 

onae upon the dereadaat . . . We thIak further that the word proseoute used after the 

word Institute, In the 8tatute~aeaa8 nothing 

more than a8 above hela by al).* 

It 18 OUI’ OplldOZl that the tOti *iti8titUtiOSl Of 8Uit” 

is used ia Artlole '7324 fnth8 0l-dIaal.y 8ea8e ia aoh it I8 

U8Ul311.y aonstrued by Our OOUh8 eti that Suit 18 iU8titUt8d 

upon riling a petition with the bona rids latoatloa that oltatlon shall i88ue at oaae, or at least withla a reasonable t&m. 

until suit is eo 1n8t1tUtOd for the aollectl~a or the tax, 

peaaltg, interest 8lld OOSt8 ror all the year8 ror lbiohtaxeo 

may be 8hOWn to be due and Unpaid, the tax oolleotor is authorized to leaue the proper reaeipt upon payment or all taur, 

Iatexv6t, peaaltie8 aa aoet8 8howa by the dell&meat tax a-e-: 

OOLd8. 

Although there la, no sipeOIiIa provlrloa proE:a 

the Tax Colleator from ls~ulog a rsodpt upon 8u0h 

of all taxes trod other oharges a8 provided fa Art10 r e 0324, 

erter the loatltutloa or 8ult, It $8 olearly oontemplated aa% 

implied 1~~ such atatute that artier lo8tItutloa or 8ult the 

Tax Colleotor 8hOUld not leaue a redemption reooipt upon paymat or tender 0r only th4 taxes, Interest, peaaltv and eoet 

"shma by the ~del1ll~Uent XVJOOrdew. ~-%On- CSUl$ 18 “iMtitUt8d” 

and thb tea la plaoed In lltIgatloa, the olalrthea beoomem 

one subjeo$,to the control of the County Distriat~or Other 

attorney proseciating euah suit and Its it* dI8pa8ftlon I8 

subjeat to his management aa% control. Although ArtIole,13W 

apparently oontempletes that dellaQuent texe8 may be paid to 

the oolleator artier suit Is Slled end berore flail $U@pent 

is taken, additional oosts hare aoarued, that I8 one-half the 

fee8 taxable where the cane Is JWO8SOUtW$ to tinal Jud$m8at. 

These rees nod oourt oosts bsoome 

ohar?gad sgaloot the deLlaqueat 

ao6t to be 

Taking Into qoneideration the apparent Iatsotlon 
_.. 

29 

Honorable 'P. E. 'Caudle, Page 6 

or tho Loglslotura 58 expressed in the foregoing statutee, it 

is our opinion thilt whan suit has boen WlnstltutedW for the 

oolleatlon 0r dalla~uent taxes the County Tax Colleotor I8 

not authorized jr m&red to ieeue a redemption oertIfIoate 

upon tender of the proper amount of taxes, penalty, interest 

ead Tax Colleotors' fser.wIthmt charging a&ainnt suoh taxpayer the lawrullg aaoruea oourt ooet8 lo sale suit or uatll 

he 18 preeoated with sntlefuatory evldeaoe shcsviag da ooets 

have been 85ti8fiad or proper dlspositlon ha8 been made oi 

~the salt. 

The queetloa of whether there ha8 been an aia8titutloa or milt ror the colleotioaW or the tax. muet dmead 

u&%-the a~lrcurmtanoee of 

above. 

ccc:n 

esoh aese as moreWfully dI~aus8eil 

Yours very truly 

A’iTORREY OENERI;L OY TBXAS 

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