Untitled Texas Attorney General Opinion ( 1959 )

February 24, 1959 Hor,orableEdd B. Keyes Opinion No. WW-555 County Attorney Tom Green County Re: Amount of fee due the Tax Collector San Angelo, Texas for each correct assessment of land to be sold.,under the provisions of Dear Mr. Keyes: Article 7331, V.C.S.. You have requested our opinion on the following question: "The tax collector here in San Angelo has requested an opinion on Article 7331. Fees of Tsx Collector under the sentence 'Tax Collector shall be entitled to a fee of $1.00 for each correct assessment of land to be sold.' The question is does the tax collector collect a dollar for each year he makes or ,prepares a correct assessment of land which Is placed on the redemption cer- tificate or whether the tax collector is entitled to $1.00 fop the correct assessmdnt regardless of the number of years placed on the tax redemption certificate." Article 7331, V.A.C.S., as amended by Chapter 362, Acts of the 53ra Legislature, 1953, lnsor'aras pertinent to your question reads as follows: "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 certificates of redemption to taxpayers after approval by the Comptroller, and for issuing receipts or certificates of redemp- tion for property shown on the annual delln- quent list, the tax collector shall be entitled to a fee of One Dollar ($1) for each correct assessment of land to be sold, except that if the total amount of said costs so permitted exceeds ten per cent (10%) of the total amount of the taxes, .- z,;c ii,c c..._-l_ Honorable Edd B. Keyes, page 2 (WW-555) interest and penalties due before assessing any such costs, then the total cost allow- able shall be limited to ten per cent (10%) of such total amount of the taxes, interest and penalties, or One Dollar ($1) whichever is the larger, said fee to be taxed as costs against the delinquent. Correct assessment as herein used means the inventory of all properties owned.by an individual for any one (1) year. . . .' It is the opinion of this office that the tax collector Is entitled to a fee of $1.00 "for each correct assessment of land to be sold." This means that the tax collector Is entitled to the $1.00 fee each year that he performsthe duties set out in Article m,m.C.S. This Is subject to the limitation set out In such Article. That ?s, If such costs exceed 10% of the total amount of the taxes, interests and penalties due before assessing any such costs, then the total cost allowable shall be " litdted to ten per cent (10%) of such total amount. Honorable L. P. Lollar, Assistant Attorney General, has previously written an opinion, being Attorney Genralts Opinion No. MS-110, dated December 11, 1953, which'was written and approved by this office subsequent to the last amendment to,Artlcle 7331 (being Chapter 362, Acts of the 53ra Legislature, 1953). This opinion.further clarifies your question, and a copy is enclosed for your use. SUMMARY The Tax Collector is entitled to a fee of $1.00 for each year he makes the "correct assessment" as provided by Article 7331, V.A.C.S., except the total of such fees shall not exceed 10% of the total taxes, interest and penalties cluebefore assessing any such costs. If this office can be of any further service to you, please feel free to call upon us. APPROVED: Yours very truly, OPINION COMMITTEE Geo. F. Blackburn, Chairman Henry G. Braswell Raymond v. Lofton, Jr. Thomas Burrus Reviewed For The Attorney General B31: W. V. GEPPERT