Honorable Denver 

County Attorney 

Conz~les county 

GonzEiloe , T6xa5 

Dear Sir1 

THE ATTORNEY GENERALOFTEXAS 

AUSTIN 

u5 .that when ct 

before suit is 

1040, YOU SdViS.8 

GollnQuent taxes 

r ffiakee 00 charge 

at8 of exmption, 

$ho follo?iing 

under suoh oiror such certlfloate of 

has been filed and the 

at a tax 8a1e1*z 

331, Revised Civil Staiutes, reads in 

oulating and preparing reaenption 

and rocelpts, re?ortlng and orcdltons, pooting Cozmtrollor~s reatq- 

. tion m&em on the deliur,uent tax record or annual dolinouofit list, nailing certlfioates of reaeqtion to taxpapero after approvul by the Comgtroller, and for iosulnlr, reoelpts or cartlficatoo 

of rcdezptlon for property show on the annual 

delln~ueut list, the tax collector shall be en- 
.‘.G78 

EIonorable .Deove; E. Perkins, Page 2 

titled to a fee of one dollar ($1.00) for eaoh 

oorrcot assosa.-,ent OS lana to be sold, said fee 

to bo taxed OS costs uCainst the delinquent. 5 

Correct asseseaent 8s herein used Deans the 1s; 

ventory of all. propertl’es owned by au individual 

ror my One year. Provided, that in no ~335 shall 

the state or oounty be Iloble for said fee.” 

It r&l bo noticed t,hat the $1.00 fee 15 intf3Ga8a 

to be a compensation for the several services mentioned in . 

the first sentenoe of tho statute. It 1s Got merely a foe 

ror lsaulng a. redemption oertlfioate, 

For instanoe, thore is iooludad the service of 

wissuinC reoolnts or certificates OS redonptlon for oroperty -.- 

ahown on the enuual dclimucot list.” Artiole 7m-i?evlsed 

m Statutes, provides that *any dalinauent tosoarer whoso 

Lands have been i?eturuea delinquetit or reported sold to the 

State for taxes due thereon, or any one havicg an interest 

therein, my redees the sa3e nt any tlne before hln bIGa are 

sold under the provisions of t!lis oheater, by paying the taxes 

due thereon since famnry 1, 1885, wi%h int&~~t at the rate 

of six percent per anriw nGa all oosts and the penalty of ten 

peroent +” 

It ‘1s quite apparent that the term “before his lands 

ara sold” is used in Article 7339 nlt!lout rsferenoe to the 

question ol’ vihethor suit has been fllod. There is no requireront in Article 7331, or elne%horo, that the filing of suit 

should be prction. requisite to the mturity Of the fee in quesIn via:: of this, and of the further fact that many 

of the services for vM.oh the fee la to furnish oozpensatlon 

are not dependent up% the filing of suit, we are of the -opinion that tho use ‘of tho riords *to bo sold” in the clause *the 

tax collector shall be entitled to a foe of $1.00 -for ‘each 

correct asccssneA of land to be sold” was not intended to 

mean that the fen should be due only ln those cases whom suit 

has been filed. 

af flr;iatlvc. 

i’le acoordi.cCly ausvier your question in the 

This COGStFUOtiOG is in acOo;& with that placed on 

the statute by the CoEptrolIer’s OfSico and the opinion of 

form3 Assistant Attorney Goneral homer 0. De?:olfo, aatea 

. 
679 

honorable Denver E. Perkins, Page 3 

November 26, 1935, reCOrdeC in Vol. 541, page 219, Attorney Censral~s Letter Opinion Report6, 

.I 

Yours very tru.l& 

ATTORNEY GXERAL OF !FEXAS 

Glenn R. Levfls 

AssIstant 

GF&:BBB