Case Information
*1 .” . I
OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN -cwAlm --
Xonorabla Toa deay
County Attorney cotlaty
?ottar Aslarilio, FOxaS
do or0 la receipt Oatober 20, L939, la rrhloh yoou l?qMrtarcnt on tha tact8 sot out tn
ayor pays the taxer no lor and ro- tilioato oa maid 00 tor eaoh gaar od for in artlola aad Collator or Tam8 te oolleat this rer 0r pear or dsllaquenoy for issu- ion aertliloate on another lot leak mad oaao subdivlofoa ior at 3 oubaequrnt date?* 7331 of tha Revised Civil 3tiatntes or 1923, read ‘, is part, 88 rdm8: prior to ewmdnruat, mr prepewlng the annual dalinquaat list of aamamaants ohargad to the tax aol- lootor upon the tax roll, but which bare not bean aellaoted at t ima ol hi8 annual *2 .* .oaotublr TW hay, Page Z ettlemnt with the State and oountg, bep-
aratln6 thb property previowly bold to
the State iron that reportrb bold be dr-
iiIiQUSBt rtW pNOObi~%g yWUb MA& iOr 2?0- rating the Stat* taxes into State roverma, bB.iOa, anlculat- Stat. bohoo1'anA Stat.
iB( the warilty, AStbBd B& it And bddiA6 it la with other taxes, balmoing thq de- 1iAQUMt libtb and WrtilriBg to t& it ooaplssloaen oourt an6 tha Coaptrollor,
tha tax aallootor shall bo eatltled to a roe or OM Quu ror raoh eorroot abbebb-
WBt 0r land w be sold, said rer to be
ty;.f ,"f OOBtb mB8t th0 dollnquent. t&r nttornoy Ousrral*b
In ooabtruia(l this old btatatr Of 09iAiolW wTit&B Hoaorablo ii. DapartssBt, iB a IlUdk ~ttosnby Gbnbral, held that Orady Chandler , nbblbtant tho One Dollar r00 proridod thorela should k allow&d r0r eaoh tnxot 0r had upon whloh delinquent teuab werb orad.
In 1929, la the -80 ot State v. Front, 16 9. U. (Zd) oi Clril AppOalW, the Court held tlut betsnty-four 331, Court lots in one 8ubdirlrion wuro 0110 tract and the tar aolleutor was rntitlod to only Oar Dollar for tb oath ttrot under m- tiola 9351 b&ore wae was mmded. Another Court or Civil iipgealb held the mine iA the O&M of Stata VS. Slator, 14 3. 3. (2dl 877. This oaoe WNJ, hafevur, revorbed by the Suprme Court of Texas IA an opialon written in 38 8. W. (Ed) 1097, The SU- prrr Court hold that under the old statute the mar oolleotor wkr ontitlad to One Dollar for oaoh txaot, wtraOta wa8 de- flnbd ab the unit rhlah was the last or bwallest bubdivlblon. is to be notedtbat this OpiniOA or the Su~Wuma CoWt waa
It handad dom io 193L, after tha aaadmsat of Artlole 7331 in the oaba ooawmed oaly with the old btat- 1930. However, mb uto aad did Dot abAtioA or dlacusb tho new statute and the ef- r40t 0r amoadmont. It was durily the period oi thlb umiie.ttled mndltlon
0r tho law on this p3rtloular ia 1930 whun tb Legl8Laturo utter JIld Artlola was amsndod by tba tort)- ,Janded &rtltle 7331. fourth Called 3088io~, Chapter 30 iZ*otlon 8. rirrt L&datum, to t ho aasadmeat, artlolI 7331 or Rev!sed Clril Subsequent part, as followbr Statutes reads,
-.
Honorable Tom 3ea;l, Page 3
"For mloulating praparing n- drmptloo eutifieates sad reoelptr, ro- porting and orrd~?lin(l ndomptienr, po8b lng Comptroller*8 rodemptioa numbore oa
the dollnqutit tax record or annual dew
1iaqtbEat li8t, Milti OUtifioatOU Of redemptioa to tuparors after ap a’roo of 0110 dolls 01.00) fo r l aoh
oorroot arro88meat OS bad to be 8old,
8ald foe to be taxed a0 oostn apIa8t tho
delinquent. Comoot sse88mnt a8 heroin
u8ed mean8 t& imentor of all pmpertler F*? t; an-Iyditidual f or any of&8 year.
It Is to ba noted from Artiolo V3Sl, a6 aaraded, that tho Legl8lature ha8 aou s$aoifieall~ prwided that only oaq One Dolla~too 18 oharmablo or year against any oue de- linquent taxpa r regtmIlo80 of t ammnt of proparty upoa &
rhioh he owe8 axe8. The La&irlatuxw ha8 8 eoifloall~ defln8d r what i8 want by *oorreet as -tie Inventory of all 888e88zmnt’ gropertiea owned by an Individual for aay one year.” 7331 uaa amended in 1930, there have 311108 artioL8 been no 0~808 whIoh hme beon oonoemed with the proporltion a8 8ot out HoweNor, the question wa# ruled upon in your letter. General Jam88 v. allred la a ooniarenco opinion Attorney
dated Awu8t 143, lQ$a, writton by hreiataat rttoroey Qeaerai Es: C. DeWl.fe. Mr. Deaolfe*s opialoa reaa8, In pert, a8 fol-
whloh mrrrt bo rub8tantiully porrormed bo-
roro the foe albwod is earnod. Iiowe1er, the fro lo not dependent up00 the ?iUang of mlt to wueot the taxes Qellaquont
but is dependoat upon the per2ommaoe cl) roworal unbs8 aumrated and upon the aatual oolleotloa or the tale8, pea-
altier, Iat*re8t, and 008t8. "1% met that the be obsene4 furtbr
tara *oorr*ot a80088*nt,' a8 W8d la the *4 Xonorsble Tom Soay, ?ago 4
iWJMt 'tn0 ~ImXItOry Or ail prOpWtie8 omod by an itIdiVi&USl for fuly 000 year*.! Therotofom, th8 tOE8 'UOROOt l 88088- metat' had been used to moan e4eh troot' or land as defined by the LO&iShtPrO and by the OOUrtS; under the Aot of tho Forty- Legiolature, however, tho term *oorreot first 668688m8rdllt’ would Inoludo all tmots of land upon whioh t4xeo were dolinqwnt ior any on4 oar, looated in the w uaty and ormod by one I ndIvIdual.
"Bind8 January 1, 1931, however, tbo tax oolleotor has beea entitled to a f40 of one ($1.00) dollar for oaoh oox!reot aseess- aat Of land. to bo sold BE ShOaDm the annU1 delinquent list (OOrrSOt a888~8B,8nt Mnn.ing tho Inventory ot all propertier o,yn+d by an IndIvi'dual for oar oae roar)
*tar oaloulatiw oad proparing redet#.lon oertif hater aad rooelpts, reporting and orediting redosptioar, pasting Coiaptrollerf8 redemption numbers OII the delinquent tax re- cord or annual delinquent liot, aaili~ oer- tIflOato8 of redemption to taxpayer8 atter l gprotal by the Coatptrollor, end for 188uIng or 04rtfiioato5 of mle4ptIon for receipts pro$4rty shown on the annual delinquent li8t." It I8 th4 opinion 0r this Department tlmt the ques- t~on wa6 oorreotly disposed of by A8si8taat Attorney Cenoral &mer DoXolfe, In the o inion eboV0 quoted. The Legislature, by wndaent, has prorl 1 od for a One Dollar fee to be paid to the Oar oolleotor ror 9erfomnnao 0r a numbor 0r eorvIoe8 In aonnootion with prrparlng rooording redemption oortlfi- oatea, The Legislature has not ret-up this Ono Dollar to be colleotable upon eooh redemption OortifIaete i88UOd but rather he8 allowed the ear66 to th4 tax collector for a auaber or Isr- rIoe8 inolU&in~ rodemptloa oertIfiuatss bo i88Ubd In oonnee- tion with aoh oorrrot oaeo4~eat of land. The Legiolaturo bar furthor doflned tb4 term tcorreot aooossn4nt~ to a4an tbo In- ventory or all propertier owned by an Individual for any one year.
It IS, therefore, opinioa ot thI8 Dopertment, that : *5 Y4 Hoaorablo Tom Seay, PaBe 5
rsgardleeo of tho time of gay-ut by a taxgayor of do.lInquent tares on dirroreat parcole 0s propsrty wbiah he 01in8 aud whioh tho One Doll e toe pro- pa meatr are made at dIff&?oat tlnm, vi od la Artlolo 7331 Is oolleatablo only on08 by i t ho tax ool- leator for eaoh year on all property of tbe taxpayer taken together.
Yours vary truly hTSOR!fEY GEWUL OF TEXAS