our opinion

questing

this

, Qernon*s &notated Civil Stat- the 41st Legislature, 4th C. Se, oulating and preparing redemp- and reaeipts, report- and iona, posting Comptroller*s re- ers on the delinquent tax, reoord or annual dallnquent list, miling oertlfloates of redemption to taraayers aftor approval by the Comptroller, and for issuiq receipts of certl- flcatse of redmption for property shown on the *2 R. B. Ritchey, Jr,, Page 2 moreble

annual delinquent list, the tax aolleotor shalJ. be entitlrjd to a Pee of One Dollar ($1.00) for each eorreot assessment of lan% to be sold,said fee to be taxed,as oosts against the delinquent . . . . . . . . . . . ...*

~Bouse Bill No. 76, Section 2, 47th Legiale- ture, providesr 'That all costs of every kFnd and character thet have aoorued or attaahed or that may hereafter accrue or attach to or by rea- son of del:nquent poll or ad valoren taxes on whloh said poll or aG valorea tax the interest aud penalties have been released by any OS the provisions of this Act shall be and the saxe ere hereby fcleesed, and no such costs shall here- after be charged, colleoted, or acoounted for, .provided., howevex,,, that: aup costs that,axenow

due'atid payable to any offioer or offlCia1 shalf renain a valid obligation, nattithstanding the provision hereof.* This Section of House Bill Wo. 76 relsases the delinquent tax-payer of alJ, costs of any kind that have eocrued or my aa- true later, with the exoeption of eoste that are due and payable to an orfioer or oiliciaf~dow.

The question, It cppeaxs to PB, is wes the~$l.OO fee as called for in Artiole 7331, supra, due and payable to the tax oolleotor at the tim of the passage of the aotl Or would it not be due until the offioer ox tax oollecltor had perfomed the servioea as axe called ior in said rsltiele?

Xi it v.as not due and payable at the time cd? the passage of the act, then by the provision of H.

B. 76, Seotion 2, the tax colleotor would not be entitled to the W.00. A5 the services of the tax colleotor of issuing the redemption certi- 0te., will not be done or perforaed un- fiaates, til subsequent to the passage OS 3. B. 76, it is reasonable to say that the fee for such work would not be due at the time of the passage of the aot. in 1923, and before 733131, 4s passed *Artiole

its alnendment i.n 1930, provided8 ‘For preparing the, annual delinquent list of nssescments charged to the tax collector upon the tax roll, but which

c- -. I.74 Booorablo RI B. Ritchsy, Zr., Page 3

haY8 not been Goll8Cted at the time of hi6 aMuS . settlement with the State'and County .c...*...*. , eta., 'the taX COlleCtOr shall b8 entitled to a fee of one dollar for 6ach oocrect assessaent of bind t0 be Sold, Said f86 t0 b8 taxed as UOSt8 against the delinquent.' Therefor%, umier the p~visicm of the Article before the year 1930, hes the tax collector performed the services as required before the passe68 of R. B. 767 It 60, he mnld be entitled to his fee of $1.00, as said foe was due and paga3le at the tine of the pabag of the Bill. The tax collector each year ekes his delihq.uent list, calculates the penelty, eta.; therefore this work was perPorm8d by hinr before the passa@ or the 9111,

~comLusrcg,, "For d8linqU8klt taX8s 8int38 the yN3ar 1930, and when Artlole ?S%31 was amend8(l, the tax odl- leotor would not be entitle% to his $1.00 fee as provided in Article 7331, beoause H. B. 76, 47th Legislature,.~.Se8. 2, releases it~ ii paid before Eovomber lst, 1941, sinoe it was not due et the time of the passase of the Act.

*For d8Zinquent taX8S before the'ysar 1930, end fron 1923 to 1930, the tax collector Would be ehtitled to the aoost of $1.00 a6 provided by Arti- Cl8 7331 in rorae at that tine, sinoe tb8 68I.ViC88 saquired of said Arti had been performed before the passage of II. B. ,76,~ 47th Legislature, sec. 2, thereby asking said~fee 81~8 and payable at the time -Of its pasSag8.8 .agrae with and adopt the 8onolusions reaohed

by you and ths reasons given. Please permit us to thank you for the assistance thus given in conneotion with yOUr opinion request.

Your6 Very truly