548 

OFFICE OFTHEAmORNEY GENERALOFTEXAS 

AUSTIN 

Ronorabl0 B. IX. Griffin 

County Attorney 

Young county 

Graham, Texas 

Dear Sir: 

We aOkmwl0dge reo 

opinion relative to the 0 

rohool dlstrlot. Wr have 

qu0stions a8 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'ea to.w!mse duty it is to file 
Hon. 6. H. Griffin, page 2 

such suits and represent the State, because 

Vernon's ;Jmotated Civil Statutes, provides _ - _- . . -- - . . _. 

Article 3324, 

thnt the Tax _ _ _. dssessor am Sollector 8nall rurhisn 11sts or aellnqueat 

taxee to t&e county or District Attorney; Article 7326 

provides that It is the duty of the County Attorney to 

file suits ior ths collection of de3.inquent taxes; Art%- 

cle 7327 provides that in oases Where the owners of the 

land are unknown and where there is ao County Attorney, 

the Distrlet Attorney shall file such suits; Article 7332 

provides that the County or District Attorney shall represent the State and oouuty is all suits for the oolleotion 

OS ddlinqupent taxes$ and ArtiOle 7333 provides for the employment of another attorney when the County or District 

Attorney refuses to file the suit. It will readily be seen 

that it is hot clear Zrom the statutes just when the oounty 

attorney or the distriat attorney ahall represent the State 

and county. However, it is our opinion that the duty rests 

upon the county attorney to do so, except in counties where 

there is no couhty attorney, and in that event, the duty is 

placed upon the district attorney. Though there are ao deoislons oh this question, to hold that the Legislature intended otherwise would 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 District Attorney, or h !, sassistaht, to represent the State and County In the aolleetion or delinquent taxes. 

With respect to common sohool district taxes 

nrtiale 27S4 of Vernon's Ahnotated Civil Statutes provides 

in substauoe that 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 

district in such aounty fnsotar aa thta power to levy and 

cause to be oolleoted the 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 governing body, the oomnlasloners* court 

may lawfully enter into contraats with 8xt attorney for the 

oolleation of delinquent taxes tar auoh aomon School dlatrlot, and other delinquent state and county taxea. Attorney 

General Opinion No. O-1427, ap$rwed October 4, 1939, and 
550 

Hon. E. H. Grifiin, page 3 

authorities therein cited. 

We are therefore of the opinion that in young 

County, Texas, the tinnlasioners' court, as the govelning 

body of ConEkon School District No. 5, may enter into a 

contract with the assistant Diatrlot .ittorney for the oolleotion of delinquent taxes. ior the reason that his duties 

under such a contract would 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 determined by the contraot of 

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.