Untitled Texas Attorney General Opinion ( 1940 )

OFFICE OF THE AlTORNEY GENERAL OF TElCiS AUSTIN --=-- .. ,' Honombls E. A. Hcd&q~‘.‘. county, kUd.itm? ~.llliarPeonCounty Ceor~etorm, Texas Dear sir: rltr or Constcble of tha ch tha suit is p6nding a fee OS TV.3 ($2.00) ch cnse which wfll cov6r 6 of all. proo6a6, and tha tba property and exeoutlng desds for sane. If, in any ouch suit, process io lamed to b6 ccrved In CountiE;n othar then th6 on6 in'~hich the wit Is yandln$, tha Sxcriff 02 Cmstable aervin$ the sa~o shall r6- cei~6 a fee of One ($1.00) Uollor in etch suit for bin 60sviosa.w sonorablo H. A. Bod~ea, paga 2 *Frovid6d, that the fees haraln pro- vided for in aonneotlon with delinquent tax suits shall oonstltuts the only feas that shall be ohm&ad by aold offlcars ror preparing, filing, institutlnq, and proSQOUtin(;Suits On d6linqUent tnXQ8 and securlr! collaotion thereof, 6nd all laws in OOXlfliCtherawith are hereby l'6p6aladi *In ccaa the dalinquant tax-paysr shall pay to the collaotor the amount of delinquent ttZ6S for Which ha is liable, tOG6thar With aocrued interast oft&r the filing of auit'befora jud@nent is tQk6A against hiZpln'th6 case, than, only ona- half of the f66s taxable In suoh a oasa, as providsd for herein, shall ba chargsd against hia.". Tha obovo quoted provisions of Artfola 7332, Revised Civil StntUt68 of Taaas, are clear and main- bicuous. Said article sets the sheriff's faes for his sasvicss in delinquent tax suits at $2.00 for *in-oaunty tax suits" and at 31.00 for "out-aounty tax z3uits,mand-.alllami In Conflict therewith are repealed. The @iold cwkes no specific provloion' for %llenr,e f66S." It was undoubtedly the lntsn- tion of th6 legisloture'bp tha,?ascapa o? this srtiolr to aid delinquent taxpayei% by keepi= Oourt costs and foes of tho officers within du6 bounds. This in- ., tention is further evidencedby tha provision of the StStUt6 above qUOt6d Which PTOVidoS iOr half fees when payment or delinquent taxes ond intcr6st are nUd6 after suit Is filed and barcra jud&mment.Is taken. '. You ar6 therefore respactiully advlsad that it iS th6 OpiIAiOnOf this d6partn6nt thot your qU6StiOn should be axmfer6d in tho negative and it is SO anewsrad. You are further rsepactiully advised that It is the Oplnnionof this daportzant that if the dalinquant tax68 md aocrusd interest are pald after oult is .fll.edand .,' before jud,gnantis tak6n, tha sheritZ would be rntltlad .. Eonorebls 8. b. Hod5m, peg@ 3 to char56 one ($1.00) dollar ior all his aervloea in aonneatlon with win-county tax suItam and rlfty ($0.50) gents for aXi hi8 srrvlcae in oonnaotion with *oat- 00unty tar suits.* Yours very truly ATTORNEY GEXFAL OZTEXM BY. APPROVEDm 27, 1940 &-.LuU’~., ~, ATTORNEY CiXXl3?3AL‘OB~ TEXAS