February 24, 1959 

Hor,orable Edd B. Keyes Opinion No. 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 collector here in San Angelo has 

requested an opinion on Article 7331. Fees 

of Tsx Collector under the sentence 'Tax 

Collector shall be entitled to a fee of 

$1.00 for each correct assessment of land 

to be sold.' The question is does the tax 

collector collect a dollar for each year he 

makes or ,prepares a correct assessment of 

land which Is placed on the redemption certificate or whether the tax collector is 

entitled to $1.00 fop the 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'ar as pertinent to 

your question reads as follows: 

"For calculating and preparing redemption 

certificates and receipts, reporting and 

crediting redemptions, posting Comptroller's 

redemption numbers on the delinquent tax 

record or annual delinquent list, mailing 

certificates of redemption to taxpayers 

after approval by the Comptroller, and for 

issuing receipts or certificates of redemption for property shown on the annual dellnquent list, the tax collector shall be 

entitled to a fee of One Dollar ($1) for 

each correct assessment of land to be sold, 

except that if the total amount of said 

costs so permitted exceeds ten per cent 

(10%) of the total amount of the taxes, 
. - 

z,;c ii,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 shall be 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. Correct assessment 

as herein used means 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 entitled to 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 each year that he 

performsthe duties set out in Article m,m.C.S. 

This Is subject to the limitation set out In such Article. 

That ?s, If such costs exceed 10% of the total amount of 

the taxes, interests and 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, Assistant Attorney General, 

has previously written an opinion, being Attorney Genralts 

Opinion No. MS-110, dated December 11, 1953, which'was 

written and approved by this office subsequent to 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 for your use. 

SUMMARY 

The Tax Collector is entitled to a fee of 

$1.00 for each year he makes the "correct 

assessment" as provided by Article 7331, 

V.A.C.S., except the total of such fees 

shall not 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 

Raymond v. Lofton, 

Thomas Burrus 

Yours very truly, 

Chairman 

Jr. 

Reviewed For The Attorney General 

B31: 

W. V. GEPPERT