ORNEY @;ENEKA
HonorableWoodard Bass County Attorney Wichita County Wichita Falls, Texas
Attention8 Mr. Henry Anderson,Jr.
Dear Sir: OpinionNo. o-6517 . Re: Under the provisionsof~Article7331, R. t. s., as amended,the County Tax Collectoris entitledto oollectthe $1.00 costs only once for each year on all the propertyof the taxpayertaken together,regardlessof the time of paymentby a taxpayerof delinquenttaxes on differentparcelsof propertywhich he owns and whi& paymentsqr,emade at differ- ent times.
We quote from your letterto us of April 4, 1945, as follows:
"A certainpropertyowner has renderedall of his propertyin the county in one rendition,but did not pay the taxes until after four years had gone delinquent. He then requestedtwo tax staten&nts;one covering part of the propertyin the assessment,and the other coveringthe remainderof the propertyin the assessment. On each statement,the county tax collectorincluded$1.03 per year as costs. The property owner paid the taxes as shown on one of the statements,includingthe $1.00 per year Costs; and a few days later tenderedpaymentof the taxes shown on the other statement,less the $1.00 per year costs. The collectorrefusedto take the paymentwithout the $1.00 per year costs.
"UnderArt. 7331 of Vernon'sTexas Statutes,is the county tax collector entitledto collectthe $1.00 costs on each statement,when the taxes on a part of the propertyin a single assessmentis paid at one time, and later the remainder, of the propertyis said assessmentis paid?"
Article 7331, RevisedCivil Statutes,as amended in 1930, providesin part as follows: Hon. Woodard Fn;s - Page #2 (O-6517)
"For calculatingand preparingredemptioncertificatesand receipts, reportingand creditingredemptions,postingComptroller'sredemption numbers on the delinquenttax record or annual delinquentlist, mailing cekificates of redemptionto taxpayersafter approvalby the Comptroller,and for issuingreceiptsor certificatesof redemption for the propertyshown on the annual delinquentlist, the tax collectorshell be entitledto a fee of One Dollar ($1.00 for each correctassessmentof land to be sold, said fee to be taxed ss caste againstthe delinquent. Correctassessmentas herein used means the inventoryof all propertiesowned by an individualfor any one year." (Emphasisours.)
The Texas SupremeCourt held that under the old law, the Tax Collectorwas entitledto $1.00 for each tract includedwithin the assessment. State vs. Slat&r, 38 S. W. (26) 1097.
Since the statutewas changedto its presentform by the 1930 amendment, however,this officehas uniformlyheld that "regardlessof the time of paymentby a taxpayerof delinquenttaxes on differentparcelsof property~ which he owns spd,whichpaymentsare made at differenttimes,the One Dollar fee providedinArticle7331 is oollectableonly once by the Tax Collectorfor each year on all the propertyof the taxpsyektaken to- gether. " (See OpinionNo. o-1619, a oopy of which is enclosed.)
Other opinionsof this depsrtmentreachingthe same conclusioninolude two opinionswritten on February5, 1931, and on February12, 1931, respectively,by AssistantAttorneyGeneral F. 0. MaKinsey,end a conferenceopiqiondated August 18, 1933,written by AssistantAttorney GeneralHomer C. DeWolfe.
We answer your questionin the nagative.
Yours very truly,
ATTORNEY OE!NERAL OF TEXAS
s/ J. ArthurSandlin
By J. Arthur Sandlin Assistant
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APPROVEDMAY 3, 1945 APBOVED OPINIONCOMMITTEE s/ CARLCG c. ASHLFY By B.W. B. FIRST ASSISTANT CHAIRMAN ATTORNEXCFXEPAL