Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS /"
AUSTIN ,/ Hanorcble P. 6. Caudle
County frttor i23y
Fronlclln ruounty
Ecsunt Vernon, 'Lbras
Dear C&r:
Honorable P. 8. Caudle, Fag0 e
the tax aollaotor shall turnl,eh duplioate ooplea of the . notlaos the county or Dlatrlot Attorney. Thla Artlole then oontlnues as rollowe:
*I%enciver any person persona, Illnu or oorporatlon shall pay to the Tax Colleotor all the taxen, lntereat, penal- ties oasta ahown by the aellnmmt tax recor4s OS %he County to be 4w uul unpel4 a&a&at any traot, lot or paroel or la04 r0r all the mar* ror whioh taxes am reoeipt o~#erln&euOh pay- oorporetlon, ment aa 1s now ro~ulmm4 by 14%" ASter the OXDirtitlOll 0s thirty (%?).daya re- ‘ierred to la Artlolei 7324, Art1010 7S26, R. C. 5.. 1925, mskeu it the duty of the Oounty Attorney to file in the taxer, intereats, .naum OS the state or Texas to reoover penalty and ooet8 adjudged to be damand aoarued io sald proWl&t4 however that the Coamlsalonersw Court pray aon- malt, tract ror the colleotlon of Sal4 taxer as prOvfd& in Artiole~ ~8335, 93366, R. C. 9.. 1925, as amendul.
Art1010 7332, R. C. 2.. lQBb,'provlbea, &i part, as lollowe:
"The County or Dl8triat Attorney shall reprue@ the Stat6 and County ln all suits against dellnquenttu- payers an4 all suw oolleoted &all be paid over lmme4lataly t0 thb County Col- bator."
Then'foZlOws speoiflo provielon enumerating the ieer, of the County or Distrlot Attorney, Sheriff Constable, Ple- trlot Clerk or Couaty~Clark. The Axtiole then oontlntler ae r0lmt3: the-?ese herein pro-
-Provlde4fhat ~1404 for in oonaeotlon with dallnpuent flonorable pi. B. Caudle, Page S
tax cults shell oonetltute the only fee8 that shall be ohargo by eald ,ofHoere for pnparlag,~rIllng, lnstltutlng aad euite On delinquent proseouting tax88 an4 eeourlng aolleotlan thenof, 8n4 all law8 in oonfllot herewith ,ars heroby repealed.
‘In saw the 4ellnqueut taxpayer8 elm11 pap to the oollootor the amount oi delinquent for which he 18 Uable, tare5 tof$ether with iaoruo4 intenst, aStar the tlllnu or mult before Is taken lu4ment aRaIn& him In the 0880, then only one-
lr or the fess taxablei 1% euoh a oak8 at ‘provided ror herein’ shell be oharged against hia.” Artiol.0 1333, Rerleed Clrll Statutes, 1925, pro- that suoh fee8 shell be taxed a8 ooet;s In said ault but
v&e ‘In no oafm shall the State or County llnble thenfoP.
S4e Orant P. Ellle, (T. C. A., lQS#21 SO S. k'. @I 10925.
Artiole 7559, R.~ C. 8.. lW5, whlbh wen oneoted in 1897, pro*l4ae 48 iollower whoee lin4e or rsporte4 “Azhy dOli4QU4Bf~t4xp4y4r
hats been returned delln~uat r0r tnxoe duwthereon, the State sol4 a~yoru, having,an intermt therein my rsdeem the eaua at any tim before hi8 lsnds are cl014 under the pmvIaIons of thie Chapter by paying to the oolleotor ths taxee due thereon elnoe January 1, 1885, with lntereet at the rate of 6% per annum, an4 all ooete the penalty of lC$. that &tic10 7984 TequIree the Tat
It ylll be Colleator to Issue a ion oertitioate or reoelpt upon eta.) m~hovm by the dallriquent tar ra- Ezt or aili tame, 0r ntit for tba oolleotloo . prlag to the fnstitutLoq thereo;.: Artialo 7332 prcrvldse that where payment 18 nmdo to riiwibt the eol140tor *ait*r beroro judgment le *4 3'. B. Caudli, Page Honorable f.n the 0888, only half Se88 8haSl bo ohor ed, a8 ooeta
taken* in the C&86. Ve nurat determine then. rhon suit f a "In8tItuted" within thti frie+nio~~oi &tIO& PSZ4.
It Is ottted In 1 Tar. Jur., PO 684, 8eoe 66, thet :
The ordlnery oil11 malt In thd Di8trIot and County Court8 IB OOma~~Od by illIn a 8tatlng a oauer or aotioo, In the petltlon, a bona ride intent, 0rrt06 0s th6 016rk, with and with an sxprear, Implied requeet t&t prooem lams forthwith . . . Nor la a patI- ti0.5 rim .wIthin the ~~9anin.g the smut8 (not referring to the 8tofutO heri Under 90~~ sIderatIon) 80 e8 to con8titut8 the oomenoo- ment or an aotlon, by depoiItIng~It rith the to wlthdraral by the pialntlrr, clerk subjeot or with iaetrizotionr, not to isruo prOoe88.~ In COll8tNilQ3 our lisrItatIon 8tatUtO8 wherein rsquired that 8Uit be 001~~Onoed aM prb8OoUted wlthln 4 :I: t&w, it Is otatsd In Rloker v. 8hoemok6r, 81 Te&
u. W, 646, thntr
"All the 8lenmnta~~aIterr a-8 that, 10 order to 8top th6 running or the otatut6 liJ&etiOJl8 by 8Uuit8, ZiOt OIdy ElU8t. initial step rqtir6d by the 8tatuts b8 take& but theme must a bona rise a80 Intsntloa ,thdi the ~00088 8hall be 8OIWd at onoO up0n th8 d6isndalItr uith rOreg8QO6 t0 a StatUtS rOi?r&h3 that Suit bO ~*inetltutea and pti8eoutsda *It&In a 06rtaln tlum, Oh8 oourt in Oomm iiOOid8nt CWar~Aty t?orporatlon 0. &by, (T. C. &, 1929) 15 S. s. (2) 594, 8t5tOdt
*In our opinion the filing or the patI- tlon with the alerk ot the proper oourt, with the bona ii&S intaotlon that pl-O0@8cl 8hall be .$88UOd Oild 8OWd at OJlO8, i8 all that Is neoeeearg to oomply with the 8tatute.
Its la true that statutcl 8aftr th&t. ii tho *5 ftoaorable P. B. Caudle, Page S
party fulla to Institute and roeeoute the Suit Within [20] aiIy8, th0 d&iaa?iOi8iO~1
of the boar% 8hd.l be final; but WI think that the party appea.lln& rrom the ruling8 and aeolsloa or the board ha8 00lPpiiia with thl8 8tlttUb when he riiOt3 hi8 petition in the proper c0urt with the bona ride intent that altatloa ana be eawd at 188~ shall onae upon the dereadaat . . . We thIak fur- ther that the word proseoute used after the word Institute, In the 8tatute~aeaa8 nothing more than a8 above hela by al).* that the tOti *iti8titUtiOSl It 18 OUI’ OplldOZl Of 8Uit” '7324 fnth8 0l-dIaal.y 8ea8e ia aoh it I8
is used ia Artlole U8Ul311.y aonstrued by Our OOUh8 eti that Suit upon riling a petition with the bona rids latoatloa iU8titUt8d that olta- tlon shall i88ue at oaae, or at least withla a reasonable t&m. until is eo 1n8t1tUtOd the aollectl~a the tax, for peaaltg, interest 8lld OOSt8 ror all the year8 ror lbiohtaxeo may be 8hOWn to be due and Unpaid, the tax oolleotor is au- thorized to leaue the proper reaeipt upon payment or all taur, Iatexv6t, peaaltie8 aa aoet8 8howa by the dell&meat tax a-e-: OOLd8.
Although there la, no sipeOIiIa provlrloa proE:a the Tax Colleator from ls~ulog a rsodpt upon 8u0h of all trod other oharges a8 provided fa Art10 r e 0324, taxes erter the loatltutloa 8ult, It $8 olearly oontemplated aa% 8ult the implied 1~~ such atatute that artier lo8tItutloa Tax Colleotor 8hOUld not leaue a redemption reooipt upon pay- mat or tender 0r only th4 taxes, Interest, peaaltv and eoet XVJOOrdew. ~-%On- CSUl$ 18 “iMtitUt8d” "shma by the ~del1ll~Uent thb tea la plaoed In lltIgatloa, the olalrthea beoomem one subjeo$,to the control of the County Distriat~or Other attorney proseciating euah suit and Its it* dI8pa8ftlon I8 subjeat to his management aa% control. Although ArtIole,13W apparently oontempletes that dellaQuent texe8 may paid to the oolleator artier suit Is Slled end berore flail $U@pent is taken, additional oosts hare aoarued, that I8 one-half fee8 taxable where the cane Is JWO8SOUtW$ to tinal Jud$m8at. These rees nod oourt oosts bsoome ao6t be ohar?gad sgaloot the deLlaqueat
Taking Into qoneideration the apparent Iatsotlon
_..
Honorable 'P. E. 'Caudle, Page 6 in the foregoing statutee,
or tho Loglslotura 58 expressed it is our opinion thilt whan suit has boen WlnstltutedW for the oolleatlon 0r dalla~uent taxes the County Tax Colleotor I8 not authorized jr m&red to ieeue a redemption oertIfIoate upon tender of the proper amount of taxes, penalty, interest charging a&ainnt suoh tax- ead Tax Colleotors' fser.wIthmt payer the lawrullg aaoruea oourt ooet8 lo sale suit or uatll he 18 preeoated with sntlefuatory evldeaoe shcsviag da ooets have been 85ti8fiad or proper dlspositlon ha8 been made oi ~the salt.
The queetloa of whether there ha8 been an aia8titu- tloa or milt ror the colleotioaW or the tax. muet dmead esoh aese as moreWfully dI~aus8eil u&%-the a~lrcurmtanoee of above.
Yours very truly A’iTORREY OENERI;L OY TBXAS ccc:n
COMM”TEE