Case Information
*1 The Attorney General of Texas November 30, 1981
MARK WHITE
Attorney General Honorable Henry Wade Opinion No. MW-396
Supreme Court Building District Attorney P. 0. Box 12546 Condemnation Section Re: Filing fees for federal Austin. TX. 76711 Sixth Floor, Records Building tax liens 5121475-2501 Dallas, Texas 75202 Telex 9101674-1367 Telecopier 512/4750266
Dear Mr. Wade: 1607 Main St.. Suite 1400
You have inquired whether a county clerk may legally file federal Dallas, TX. 75201 tax lien notices without first receiving the fees therefor, that is, 2141742-6944
be allowed to bill the proper governmental authority for the fees as is now authorized in the case of state tax liens by article l.O7A-1, 4624 Alberta Ave.. Suite 160 Taxation-General, V.T.C.S. El Paso, TX. 79905 9151533.3464 Article l.O7A-1 states as follows: 1220 Dallas Ave., Suite 202 Notwithstanding any other provision of law, a Houston, TX. 77002 county clerk shall immediately file a state tax
713/650-0666 lien upon receipt of the lien from the comptroller
of public accounts and thereafter send to the 606 Broadway, Suite 312 comptroller a statement of the fee due for the Lubbock, TX. 79401 filing and recording including indexing. 6061747-5236
In 1971, Texas adopted the Uniform Federal Tax Lien Registration 4309 N. Tenth, Suite B [51216624547] McAllen, TX. 76501 Act, effective January 1, 1972. Acts 1971, 62nd Leg., ch. 551, at V.T.C.S. 1865. This act has been codified as article l.O7C, Taxation-General, This act provides for the filing of notices of liens upon real 200 Main Plaza. Suite 400 property for taxes payable to the United States in the office of the San Antonio. TX. 76205 5121225-4191 county clerk of the county where the real property subject to a federal tax lien is situated. It directs the clerk to forthwith file such notices without any express requirement for prepayment of the An Equal OppOrtunityI filing fees listed in the act. Affirmative Action Employer
Section 5 of the Uniform Act specifically provides that the act shall be interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it, and states that the filing fees specified therein shall be assessed in lieu of the fees formerly provided in article 3930, V.T.C.S. Article P. I346
Honorable Henry Wade - Page 2 W-396)
3930 has no provision requiring the collection of fees prior to the rendering of services by the clerk.
Attorney General Opinion WW-1340 (1962) determined that a county clerk could send certified copies of records in his office to a purchaser with a bill payable after delivery of the copies. The county clerk would be responsible to the county for the collection of his fees. See V.T.C.S. art. 3912e, §5. -
On the authority of Attorney General Opinion WW-1340 and in furtherance of the purpose of promoting uniformity within Texas in administering the filing and fee requirements for federal tax liens, we conclude that county clerks have implied authority to bill the United States after they have filed and indexed federal tax lien notices. See generally Attorney General Opinion M-134 (1967) (county clerk must file state tax liens prior to presenting claim for payment to comptroller).
SUMMARY A county clerk has implied authority to file federal tax lien notices without first receiving the fees therefor and thereafter to bill the proper governmental authorities.
Attorney General of Texas JOHN W. FAINTER, JR.
First Assistant Attorney General
RICHARD E. GRAY III
Executive Assistant Attorney General
Prepared by Bob Lattimore &
Susan L. Garrison
Assistant Attorneys General
APPROVED:
OPINION COMMITTEE
Susan L. Garrison, Chairman
Jon Bible
Rick Gilpin
Bob Lattimore
Jim Moellinger
p. 1347