Case Information

*1 OFFICE OF THE ATTORNEY GENERAL OF TQcAG AUSTIN

Howrsb1.i Rorri8 W. Kassell

county Jwm-naqy

cherclkes county

Ru8k, Texar

Oplnioa Bo. O-7421 Rir Colleotion of $1.00 aor8 on eaoh mcIrnrptlon oertlfleate the Tax- A88888orsColl~at0r, and l’d&& qUe8tiOatl.

We hav8 your letter of tMteber 22~, 1946, uhereln you reqU88t the opiulon of this ofiioe on the @eve oap- tioned eubjeat. Your letter tiade In part a8 follov8:

"It ha8 been dlsoovbred TeX A88e8- 8OPCOlltJOtOr ha8 UOt ~Oll~Obd the $1 008t fOF the year8 1930-1940 lnalu8iv0, provided for .7331 Revired CLvll Statutes OS the In Arti atate ai 90%&8 am amended. HCJ? ha8 the fee of 5p per'llne, a8 'ret out iu 8ald Artlole, been. . We vould, ttpsrefore, ask your opinion ooJleated

on the follovlng question: "1. Slnae and laoluding JamMy 1, 1940; to the precient drte, ror tihot pare fram 1919 to the present date on all taxeo aolleated slnoe ln- aluding Januaz7 1, 1940, should the Tax A88e8EiOP Colleator have oolleated the $1 aost on eaoh re- demptlon oertlfloate that he has ierued 8lnoe and lnaluding January 1, 1940 to the present date, a8 8et out la Article Revised Civil btitutes or the State of Texa8 a8 amended? .

u2. 14 them any period, during the fore- mentioned period, in vhiah the Tax Aasesaor-Colleator vaa not required to oolleat the $1 008t aforesaid? "3. Since and lnoluding Jan- 1,'1940 to

the present date, what year8 from 1919 to the preesnt date, on all taxes aolleoted, sinae awl lnol.udlng Januarg.1, 1940, should the Tax Assessor- *2 Honorable #orrio W. Ha8sell - Page 2

Coll4otor have oarlooted the 54 a ltne oharge, a8 provided for and 8et out in the afoxwaid Artlole?" The $1.00 Se4 aa provided for in Artiale 7331, V.A.R.O.S., sad the f44 of 54 per line for the prepmatlod tax reeord set out in sold Artiole 8hauld at the dellnpueat bave.bean aolleated for eaoh year in vhioh bXe8 uere d4- llnquent axcrept 88 othervise provided by Rouse Bill 76, 47th Leg., Reg. 8%8SiQn 1941 Ch. 359, p. !j@+ @till8 80t beoam4 effeotlve on nay’26, lgk, and explwd on Rovenber 2, 1941. This aat releaeed all p4zmlty and interest oh dellnqu4nt, ad #lam& and pall taxas vhere 8~~43 were paid prior to 19kl. S44tloa 11 of the aat rsleaslag oost, pro- tT;?yr

WM. 2, That all io8ts of every kind and ahsraoter b8ve aocmed attsabed or,that lllpp

1 hereaftsr aQarue attsoh to or by rea8ou of de-

lfuquent pall 8d ralorepl t&x48 on vhfoh said pall 6r ad valor t8x th4 intewet and p4aalties have been I released by any OS the pravlsihla OS thi8 Aat 8hOll 1 be and the 8mne are hereby relea8ed, and na suoh ooets

shall hereafter be abarged, oolleotwd, or aaoounted for, provided, bovever, that any aoata that aYe uow f due and psyable ta any ofila8r oti offlaial sh811 re- ma1.a valid obligation, 'uotwlth8tendi~ the provision 2,' h4r4of." said Rou84 Bill thi8 orfloe,

In aonetruln in, Opinlan lo. O-3638,. h41 % that 88id.aot va8 lnval2d ineof’ar a8 it att4stptab.to r4mltao8t8 and fees earned by the oiYloer8 prior to~the gas~4 of thlr aat.

Artlole prior to the time it vaa #unended by the @l&t Legislatum, 4th Called Ses8iim 1929, pravldsd:

" . Far pP4pWing the 8NIukl delinquent list of aa84~8i4atn ohaargad ta the t8x aollimtor upan the tax rail, but whioh hav4 not been ooll4at4d at the tim8 of tLz8 annu81 ssttlament vith th4 State oounty, sepam3tiag the px'opei'ty pFwiou8ly Sold to the State f?mn tbat reparted sold 88 delinquent for pr*oedlng years and prorating the Stats kxes into Wate revenue, State aohool and Ststje penalon, aaloalating the penalty, ext4ndiag it,and adding it in with other tarec), balan- olryg the delinquent lists, and oertifylng it to the o0m8Lissiouers~ court and the Camptroller, ths tax ool- leotor shall be entitled ta a fee of on@ doll8r for eaah aoirreot asse'arrment of land ta be sold, 88ld fee ,ti be taxed aa ooste sgainst the dellirguent. Provided that In no aaae ah&U the State or oounty be 1iabl.e for *3 Honorable Horri8 W. Ha8ael.l - Pqe

8aid $44, whloh shall be addltloaal and oumulatiw of ,811 other fees nov allovsd law and shall. ast bl, baoounted for under the f40 bill, a8 fee8 of offioa.

“For oheoking up and takfng off dellnqusnoy, separating and aasortlng various tmots or eaoh a8- 89SSul9ut, prorating the t&x48 thereon, arranging the item by ab8tWot numb4rs or lot &d blook nwbers, md oompllsing the dellnqusnt tar reoord herein required to bet aanpiled vheaever there 8hd.l be as many a8 tvo year8 cjf baok -08 that heve no8 been lnalud4d la the dsllaqusnt r4aord th4 tax oollsator rhall be p8ld out of the gqlrerai fund of th4 county, five oeatr, for aaoh written line of the original of suoh delinquent r98ord, not $eexoeod tventy-five oent8 for my on4 trast or ab8treot ~ad4rsd,'~turn4d~dellnq~nt and civuadbyon4 taxpayer. 8UOt4 fW tc be taxed a8 408t8, ad be paid baok into the general fund of the oounty wtwn ooll4at4d. . . ."

!fhie a& a8’tieided in 1929 by the 418% L4Rl8latum, 4th Called Session, now oorlified iu V.A.R.O.B., as Artlole 7331. and provide8 l.n part as follows;

“par aaloStlng and preparing redimptlon aer- tifi+4s and reqelpt8, r4 rting ntxd arsditing r4- d%m&3tionS, m8tilig CC45ptl'O XT W'S redPRapti?IL nmIber8 reaord or annual delinquant on the del5aqwgt~tm li8t,, mailing OOtiifi4at48 Of redwptlon t0 tupcrgQr8 itftelr approval by the Caaptroller, tar i8sulng reaeipta oartifloalxis of redemptloa for property shovn on the annual delinqwmt liut, the tax ao11eotor shall. be 4ntitled to fse of one dollar ($1.00) fork esah aorreat asscs88ment of land to be rold, 8ald fee to be taxed a8 oosta against the d4llnqwmt. Correot assessment herein u8ed means the inventory of all properties owned by an Individual for any one year.

Prevld4d, that In no ca8e shall *he State oounty be llablb for litid fee6 For ~heoklng up and taking off delinqasnoy, separating awl SSEortlng various traato OF eaah 888e88m%tlt, prorating the b3XeS thar4on, ar- ranging the itens by abstraot tmabers or lot and brook nwnber8, and oomplli the delinpuent tax r4oord herein required to be oompi 4d vhen4ver them shall T

be as many a8 tVo years Of baak hLX4S that hW4 not been included in the delinquent reoord, th4 tax ool- leator shall be paid out of th4 gen4ral fund of the oounty, fitre aents eaoh writtea lineof the c&&.ual of such delinqucsnt WaoPd, not to sxoeed tventy-Sive 04ut8 far any one traot abrtraet ren- dered, returwd d4linqurent and owned by one, taxpagerj *4 Hanoreble Morris W. H8essll - Page

, such fed to bs taxed as ao0t8, and to be into p geasre.3 furid of the 00&y when psld back oolleoted.

. . . statute prior to ths

The oersual reader of this nmendment will note that the duties pmacr%bsd ior the Tax Collsator and fez vhlch he ia entitled to a fee of $1.00 and a hn?thSr f88 Of f~# 6 litI for prspwing the d8:inqkkt tax reoord, ars dut,iss vhioh he peerfortm eom year to y8ar. In Owls11 where the& dutisa have been pWfO?S8d by the % Cal- Witor, the faes‘thareior boooras due arid any atten@t.br the to rSlntW4 thtWJ8 cotits uould, we think, bs %a- &&8lrture valid, 1~ viev of the provisione of Article 11X of Seatl.on 55 of 0~33 State Constitution, vhioh rsada al follow81

%m Lsgfalatum shell laave w power to role888 or 8Xtingpiah, or to authaPiPe the releasing ex- tinguiehitx& ia WhOr8 08' iR Jurrt, the iadebtsdnsss, liability 0~ obligstioa of say oorwz%ktioa individual, to thie sbot8 Oa' to RJIP 0ount.y 02' defiiaed Inzbdl'fi810n ther8Ot, Or other larmiOiJ%~ aOlcpoX'i%tiOU th8r8i0, 8XO8p8 delinqwnt kxea vhloh have been due for a psrlod of at lS&IIt %8Ii yStU’,8 .”

We think ths L8gialatur8 vas aogni&bnt of ttis OQastltutlonAl inhibltioa whsa ia Reotioa 2 oi Lowe Bill 76, relsssiag the Oodtl!,thsy edded the proviso that CraJT 008ta le to any otfI.oel, OF oifiolsl uhall rfmaia nov duo and pa a valid obllga Ion aotw,withstendiolg the pwvimlonS hereof. r

You will note that Artlole 7331, V.A.R.C.S. as it POU appwra, providqs wholly Uifrsrsnt set of dutfee that the T&X Collsotor mat gerf'oma before 'be 1~6 entitled to the fee ot $1.00.' The duties thhsP8 gm+ooribed.oaanot be oompleted imtil mob t&us a8 the delinquent taxee are paid. 'l'hir being th8 0898, they t$i'@ not oo6tB due Sad p8Jr- able to 811 oiiicdr offioial of thl8 State prior to the effeotive date of llouee Bill 76, srnd~thw ue feel that the LOgl8latUW hi%d th0 authorlt to E818888 th48il. fhe L@W laturo having the authority x0 f'ix this fee ohsrgeable agelne8 aeiit3qum taxpsyera a5 oosts, it followa thmt they had th8 authority to r&8&W CWUU8 Vh8m, BB here, &tiola 3 Of S8OtiOtl 55 of' the Constitution h8S not beea vlnlat8d. Thu8 we rsa?Pizm the w3weult8 reeohed in our Opinloa O-3634, dated June 4, 1941, vhereln ve maid8

"Fer delfnqtiaat t8Xoe since the year sind vhsa Art&ale Y&WJ Emended, the t8x Oolldotor would not be entitlsd to hi8 $1.00 fee am provided In Article beoawe H. B. 47th L8gislatwe, &JO. 2, re- leases it ii paid before November lst, 1941, sinas it was not due at the time of the peesags OP the Aot.

HonorabLe Morris W. Raasell - Page

'For delinquent taxes before the y8ar 1930 an6 Sraa 1923 to 19 0, the tax aolleotor would be en(;itled to the oort oi 1.00 88 provided by Artiole 7331 In fO2YW 8t th8t tine; 8iWO the. U8F~i08fJ required of 'mid Artlole had been performed before the passage of R. B. 76, 47th Legislature, Soo. 2, thereby making said fee due and payable at the time of its passage."

In regard to the See of 9 per line for the prepay- 8t$Oa Of &liIlqWUt t8X lWOOzd5, you Will noto tb8t When Acticrle 7331, V.A.R.C.S. vtss arPMld8d In 1929 br the 4th CULod Selaslon of the 4lst Legialeture, vhioh anendment beomne Januaxy 1, 1931, the provlsions r8lstlng to this bffeotlve ,fee vere not Oh8n88d. This See Is alloved for a series of :~dutiee whloh the tax oolleotor would ordinarily perform from, yW%r,to p&m, and at auah tima 88 duties presorlbed there- io 8re. oompleted, the fee would beoome "88rned" and oonatltU$e, “ooat ir now due payableto an offiuer or offlolal" and~would thus not be remitted by House Bill 76.

In Oameron County v. Pox (WA) 42, S.W. (2) 653, rffirmed, 61 9. W. (2) 483, wff find the SollowIng langw&ge t+the f80 of 5+ per liner relRt1ag

n . As ve have a.Sre8dy Indiosted, the liabilftp 0f the iO&ty to appcell8ct for thl8 item saarued and beaame absolute upon the perf'onnanae-of the servloe. rppellee, and oould not be sffeated br a subaegueat

Aot of the LeSislatuFe.~ . . ."

Thus we oouolude that th8 Se8 of $1.00 vas col- leotible 8aoh year dovn to the present, except where delln- quest t~k~8S VBr8 paid during i&8 8ffeOtiVe dates OS HOUs Bill 76, thst is, Hay 1941, to November 1, 1941. Ii paid during tbnt tiae, the See should h8ve been oolleoted for each year up to January 1, 1931, th8 effective date of the amend- m8lLt to iLl'tiOl8 7331, V.A.R.C.3. 9328 $1.00 fee v88 not 001- leatlble for the years SubseQUent to January 1, 1931, rinse the statute, emended, presoribed a serlea of scta to bs performed and the See th8r8fOr uannot be re rded 88 earned r Until th8 vhole ~8r~Ioe is performed. The ogioal oonolusIoa,

therefore, must b8 that the fee does not aaorue until the are gald by the ~,taxpsy8r, and the redenrption oertifi-~ taxer oat8 I8 issued by the aoll8otor. (Cameron County v. Fox, aupre) The See, thsrefore, was not "earned" and vas not 'dU8 and payable" on the effective date of H. B. and thua was remitted.

The fee of 5+ per line vaa oolleotIb18~Sor 8aoh and every year dovn to the present, vh8r8 the aervIc8s as set Out in the ltatute for vhloh thLa fee is allovrtd V8r8 aatually pgrformed.

Honorable Xorrla W. Baeaell - Page

,

We have not anavered TOUP

for the reason that ve feel the

~iegoores of all or them.

AssIstant