Re: Whether, under Code of Criminal Procedure article 45.041(b)(1)(C), a justice of the peace may order a convicted defendant to pay a fine before court costs (RQ-0093-GA)

S U M M A R Y

Article 45.041(b)(1) of the Code of Criminal Procedure authorizes a justice of the peace to order a convicted defendant to pay costs and fines due either as a lump sum or in installments, but it does not preempt the application of the long-standing costs-first allocation rule. Under the allocation rule, a county must allocate monies received from a defendant first to pay costs and then to pay a fine. If the monies received do not cover all of the costs, then the monies must be allocated to costs on a pro rata basis. If a justice of the peace has ordered installment payments, the total sum received must be allocated in accordance with the allocation rule.

If a private collector collects the costs and fines under article 103.0031 of the Code of Criminal Procedure, the private collector will receive thirty percent of the aggregate amount collected. Remaining monies must be allocated to costs first, on a pro rata basis, and then to the fine.

Opinion No. GA-0148

The Honorable Fred Hill

Chair, Committee on Local Government Ways and Means

Texas House of Representatives

P.O. Box 2910

Austin, Texas 78768-2910

Re: Whether recent amendments to section 11.13( l ) of the Tax Code may be applied to restrict homestead exemptions for the 2003 tax year (RQ-0104-GA)

S U M M A R Y

Amendments to section 11.13( l ) of the Tax Code adopted pursuant to House Bill 1223, Seventy-eighth Legislature, Regular Session do not apply to homestead exemptions for the 2003 tax year.

For further information, please access the website at www.oag.state.tx.us.or call the Opinion Committee at 512/463-2110.

TRD-200401107

Nancy S. Fuller

Assistant Attorney General

Office of the Attorney General

Filed: February 18, 2004