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OFFICE OFTHEAmORNEY GENERALOFTEXAS **AUSTIN**

Ronorabl0 B. IX.

Griffin County Attorney Young 

# county Graham, Texas Dear Sir:

We aOkmwl0dge reo opinion relativeto the 0 rohool dlstrlot. Wr have qu0stionsa8 iollowar

entitled to his oted by hlra

where

6 Code of Crfiainal Prodedure torney~ will not reprerrht to the State.

xt question ta b0 detormlned La uhether or not a rrult

for the oolleotion of tarerr for a oom~on sohool diatrlot oould in any **menner bo**  adverae to the State. The atatutea are ambiguous'eato.w!mse duty it is to fileHon. 6. H. Griffin, page 2

such suits and representthe State, because Vernon's ;Jmotated Civil Statutes,provides

_ - _- . . -- - . . _. Article 3324, thnt the Tax

_ _ _. dssessoram Sollector8nall rurhisn 11sts or aellnqueat taxee to t&e county or DistrictAttorney;Article 7326 providesthat It is the duty of the County Attorney to file suits ior ths collectionof de3.inquent taxes; Art%- cle 7327 provides that in oases Where the owners of the land are unknownand where there is ao County Attorney, the DistrletAttorney shall file such suits; **Article** 7332 provides that the County or DistrictAttorneyshall represent the State and oouuty is all suits for the oolleotion OS ddlinqupent

taxes$ and **ArtiOle** 7333 provides for the employment of another attorneywhen the County or District Attorneyrefuses to file the suit. It will readily be seen that it is hot clear Zrom the statutes justwhen the oounty attorney or the distriatattorney ahall represent the State and county. However, it is our opinion that the duty rests upon the county attorney to do so, except in countieswhere there is no couhty attorney,and in that event, the duty is placed upon the districtattorney. Though there are ao deoislons oh this question,to hold that the Legislatureintended otherwisewould likely lead to much confusion.

It having been stated in the request that Young County has a County Attorney, it is therefore our 0 info5 that no duty rests upon the DistrictAttorney,or !, h s assistaht,to represent the State and County In the aolleetion or delinquent taxes.

With respect to common sohool districttaxes nrtiale 27S4 of Vernon's Ahnotated Civil Statutes provides in substauoethat the ooxamissloners* oourt of the county shall hare the power to levy and **Cause** to be colleated such taxes, end that this statute%nakes the comissionersf court of the oounty the governing body ot' the manon aohool districtin such aounty fnsotar aa thta power to levy and cause to be oolleotedthe annual ad ralorem tax in suoh O~IEmn school district f8 aonoerhed.* AttOI.aey General Opinion No. O-980, dated June 24, 1939.

&B auoh governingbody, the oomnlasloners*court may lawfullyenter into contraatswith 8xt attorney for the oolleationof delinquent taxes tar auoh aomon School dlatrlot, and other delinquentstate and county taxea. Attorney **General** OpinionNo. O-1427,ap$rwed October 4, 1939, and

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Hon. E. H. Grifiin, page 3

authoritiestherein cited.

We are thereforeof the opinion that in young County,Texas, the tinnlasioners' court, **as** the govelning body of ConEkon

School DistrictNo. 5, may enter into a contractwith the assistantDiatrlot .ittorney for the oolleotion of delinquenttaxes. ior the reason that his duties under such a contractwould not Im Incompatible with his duties under the 1aW aa Aaalstant District Attorney.

In anawer to your 8econd question you are advised that thia is a matter to be determinedby the contraotof employment. Cameron, et al, v. Zrneat, 54 S. W. (24 665.

!NstIng that the raregoing rully answer6 your inquiry,we are Yours very truly

RHCrjm

APPROVED

n OPINION co MllTEL 23 Ar-4.