We quote from your letter to us of April 4, 1945, as follows:

"A certain property owner has rendered all of his property in the county in one rendition, but did not pay the taxes until after four years had gone delinquent. He then requested two tax staten&nts; one covering part of the property in the assessment, and the other covering the remainder of the property in the assessment. On each statement, the county tax collector included $1.03 per year as costs. The property owner paid the taxes as shown on one of the statements, including the $1.00 per year Costs; and a few days later tendered payment of the taxes shown on the other statement, less the $1.00 per year costs. The collector refused to take the payment without the $1.00 per year costs.

"Under Art. 7331 of Vernon's Texas Statutes, is the county tax collector entitled to collect the $1.00 costs on each statement, when the taxes on a part of the property in a single assessment is paid at one time, and later the remainder, of the property is said assessment is paid?" Article 7331, Revised Civil Statutes, as amended in 1930, provides in part as follows:

Hon. Woodard Fn;s - Page #2 (O-6517)

"For calculating and preparing redemption certificates and receipts, reporting and crediting redemptions, posting Comptroller's redemption numbers on the delinquent tax record or annual delinquent list, mailing cekificates of redemption to taxpayers after approval by the Comptroller, and for issuing receipts or certificates of redemption for the property shown on the annual delinquent list, the tax collector shell be entitled to a fee of One Dollar ($1.00 for each correct assessment of land to be sold, said fee to be taxed ss caste against the delinquent. Correct assessment as herein used means the inventory of all properties owned by an individual for any one year.” (Emphasisours.)

The Texas Supreme Court held that under the old law, the Tax Collector was entitled to $1.00 for each tract included within the assessment. State vs. Slat&r, 38 S. W. (26) 1097.

Since the statute was changed to its present form by the 1930 amendment, however, this office has uniformly held that "regardless of the time of payment by a taxpayer of delinquent taxes on different parcels of property~ which he owns spd,which payments are made at different times, the One Dollar fee providedin Article 7331 is oollectable only once by the Tax Collector for each year on all the property of the taxpsyek taken to- gether. ” (See Opinion No. o-1619, a oopy of which is enclosed.) Other opinions of this depsrtment reaching the same conclusion inolude two opinions written on February 5, 1931, and on February 12, 1931, respectively, by Assistant Attorney General F. 0. MaKinsey, end a conference opiqion dated August 18, 1933, written by Assistant Attorney General Homer C. DeWolfe.

We answer your question in the nagative.

Yours very truly, ATTORNEY OE!NERAL OF TEXAS s/ J. Arthur Sandlin J. Arthur Sandlin By Assistant JAk:rt/ ldw

APPROVED MAY 3, 1945 APBOVED OPINION COMMITTEE s/ CARLCG c. ASHLFY By B.W. B.

FIRST ASSISTANT CHAIRMAN

ATTORNEX CFXEPAL