February 

### 24, 1959

Hor,orableEdd B. Keyes OpinionNo. 

### WW-555 County Attorney Tom Green County Re: Amount of fee due the Tax Collector San Angelo, Texas for each correct assessment of land to be sold.,

under the provisions of Dear Mr. Keyes: Article

### 7331,V.C.S..

You have requested our opinion on the following question:

"The tax collectorhere in San Angelo has

requested an opinionon Article 

### 7331.Fees of Tsx Collector under the sentence 'Tax Collector shall be entitledto a fee of $1.00 for each correctassessment of land to be sold.' The questionis does the tax collector collect a dollar for each year he makes or ,preparesa correct assessment of land which Is placed on the redemption certificate or whether the tax collector is entitled to $1.00 fopthe correct assessmdnt regardless of the number of years placed on the tax redemption certificate."

Article 

### 7331,V.A.C.S., as amended by Chapter 

### 362, Acts of the 53ra Legislature, 1953, lnsor'aras pertinent to your question reads as follows:

"For calculating andpreparing redemption certificates and receipts,reporting and crediting redemptions,posting Comptroller's redemption numbers onthe delinquent tax record or annual delinquent list,mailing certificates of redemptionto taxpayers after approval by the Comptroller, and for issuing receipts or certificates of redemption for property shownon the annual dellnquent list, the tax collector shall be entitled to a fee of One Dollar ($1) for each correct assessmentof land to be sold, except that if the total amount of said costs so permitted exceedsten per cent (10%) of the total amount of the taxes,

### .- z,;c

i i,c

Honorable Edd B. Keyes,page 2 

### (WW-555) c..._-l_

interest and penalties due before assessing any such costs, then the total cost allowable shallbe limited to ten per cent (10%) of such total amount of the taxes, interest and penalties, or One Dollar ($1)whichever is the larger, said fee to be taxed as costs against the delinquent. Correctassessment as herein usedmeans the inventory of all properties owned.

by an individual for any one (1)year.
. . .'

It is the opinion of this office that the tax collector Is entitledto a fee of $1.00 "for each correct assessment of land to be sold." This means that the tax collector Is entitled to the $1.00 fee eachyear thathe performsthe duties set out in Articlem,m.C.S. This Is subjectto the limitation set out In suchArticle. That ?s, If such costs exceed 10% of the total amount of the taxes, interestsand penalties due before assessing any such costs, then the total cost allowable shall be " litdted to ten per cent (10%) of such total amount.

Honorable L. P. Lollar, AssistantAttorney General, has previouslywritten an opinion, beingAttorney Genralts Opinion No. MS-110, dated December 11, 1953,which'was written and approvedby this office subsequentto the last amendment to,Artlcle

### 7331 (being Chapter 

### 362,Acts of the 53ra Legislature, 1953). This opinion.further clarifies your question, and a copy is enclosed foryour use.

SUMMARY

The Tax Collector is entitled to a fee of $1.00 for eachyear he makes the "correct assessment"as provided by Article

### 7331, V.A.C.S., except the total of such fees shallnot exceed 10% of the total taxes, interest and penalties clue before assessing any such costs.

If this office can be of any further service to you, please feel free to call upon us.

APPROVED:

OPINION COMMITTEE Geo. F. Blackburn,
Henry G. Braswell Raymondv. Lofton, Thomas Burrus Yours very truly,

Chairman

Jr.

Reviewed For The Attorney General B31: W. V. GEPPERT