Texas Attorney General Opinion: O-3632 Page: 2 of 4
3 p.View a full description of this text.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
and for issuing receipts or certificates of
redemption for property shoma on the annual
delinquent liLst, the tax collector shall be
entitled to a fee of one dollar ($1.00) for
each correct assessment of land to be sold,
said fee to be taxed as costs against the de-
linquent. Correct assessamnt a herein used
means the inventory of all properties owned
by an Individual for any mae year. Provided,
that in no ease shall the State or county be
liable for said fee. For checking up and tak-
nug off delinquency, separating and ssortlng
various tmets or each assessment, pro ting
the taxes thereat, ar nging the item by ab-
strt numbers or lot and blook numbers and ose
piling the delinqunt tax roord h ein equied
to be compiled vbhnever the shall be as many
as two years of back taxes that have not been
Included in the delinquent record, the tax 001-
lootor shall be paid out of the general fund of
the county, five cents for each written lne of
the original of such delinquent record, not to
exceed twenty-five oents for any one tract or
abstrat rendered, petued delinquent and owned
by moe taxpayer; sucOh fee to be taxed as ots,
and to be paid bok anto the general fnd of the
oo ty when colleoted. lr the solleotitn of
delinquent taxes on eal estate and for perfer.)
nag all duties relating to such taxes for whioh
no cmptnsation is otherwise provided, the tax
collector shall relive five per ent of all
delinquent taxes collected by him."
Article 7 343 Veon's Annotated Civil Statutes,
reads in part as follows*a
"All laws of this State for the purpose of
collecting delinquent State and cotuty tax are
by this lay ade &vailable for, and whan invoked
shall be applied to, the collection of delinquent
taxes of cities and towne and independent sc bol
districts insofar as such lave are applicable."Honorable Ralph Logpa, Page 2
Upcoming Pages
Here’s what’s next.
Search Inside
This text can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Text.
Texas. Attorney-General's Office. Texas Attorney General Opinion: O-3632, text, May 28, 1941; (https://texashistory.unt.edu/ark:/67531/metapth260866/m1/2/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.