Case Information
*1 53: I.. OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN
52norable E. A.
coulaty Attorney
‘Loun(l County
srekham, TQxaS
Dam B&r:
county tama f9ti a per cent of the teues, perUby and inter- est aotuallr-&lleotsd. &wag Other ChUga, ArtIdle 733&k, Vsrnm*e Annotated St&tutes, aontaine a proolsicn Umltlng the ooenieelon whlbb my be paid to au& &I attorney to 16%. ktlole 733l, Reoleed CLvll Statutrr, resdr ia part aa Zol- loue t
*For calculating and preperbg redarnptlo!% ocrtiiioatse and rsoaipts, reportlag and credit- ing redamptlons, poeting Comptroller'6 redemption *2 r 534
;:onorable 2. H. Grlffln, ?ngs 2
numbers on the delinquent tax record or annual delinquent list, mailing csrtlflostes 0r redemp- . -. flon to tucps~ers after spProva1 by ths Comp-
troller, and Sor issuing rsoslpts or oertlfi~ate,s of redemption for property shown on ths annual delinquent list, the tax collsotor shall be sn- titled to a is8 of one dollar ($1.00) for oaoh of land CO be cold, said f88 COrreOt A8AclSRment to be tared as oosts against the dsllnquent. Cor- mot asssesnsnt as herein used mssna ths Inven- tory of all prowrtlee owned br an individual for any one year. Provldsd, that ia no oass shall the Stats or county be llebls for said fee. * . . .
It eeems olear to us from a reading OS Art1018 7331 that the fss of &CC required to be paid to the tax Sor eaoh oorreat aseasement of land to be sold colleotor 1s intended to provide oompsnsatlon for osrtaln esrvlose rendered by that offiosr. It is la no sense a penalty asseseed AgAinSt the taxpayer Sdr fa~lurs to’msks time17 payment or hls taxes. It Is our opinion that the penalty mentioned In Artlols 7338, upon whioh a oOmmission can bs paid, 1s suoh a penalty as Artlole 7336, Revised Ci~ll Gtetutea, providea. Our answer to your question 16 a negative ons.
Yours very truly ATTORNEY OENERAL OF TEXAS /) . R By ---
I ,i Ins..- --_ - A8611 mL:LR