- . R-258



### T'%EA~ORNEY 

### GENERAL

TEXAS

PRICE DANIEL ATTORNEY

GENERAL AUSTIN aa. -nsxatm


### April10, 1947

Hon. Alfred M. Clyde Opinion No. V-137 District Attorney Tarrant County Re: Authority of the CornmisFort 'North, Texas sioners' Court of Tarrant Gounty and the Comptroller to contract to compensate county employees for the collection of delinquent taxes by a commission based on such taxes collected by such employees. Dear Sir:
Reference is made to your communication in which you request an opinion of this Department concerning the power of the Commissioners' Court of Tarrant County and the State Comptroller to employ persons, as county employees, to collect delinquent State and county taxes, such county employees to be compensated by a commission based on such taxes as such employees maybe instrumental in collecting without suit. Nocommission is to be paid if it becomes necessary to file suit and foreclose the tax lien.

Commissioners' Courts have only such powers as are expressly or by necessary implication given by the Constitution and statutes of this State. Tex. Const., Art. V, Sec. 18; Art. XI, Sec. 3; G.H. &S.A. Ry. Co. vs. Uvalde County, 167 S. W. 2d, 305; Mills County vs. Lampasas County, 90 Yex. 603, 40 S.W. 403. Such Court may contract only in the manner and for the purposes provided by statute. 20 C.J.S., Contracts, p. 1006, Sec. 174.

The Legislature has the sole power to provide for collection of delinquent taxes and to fix compensation,for such collection, and Gommissioners' Gourts derive their power to contract for such.colleotYon exclusively from statutes.. IWhite vs. McGill, 131 Tex. 231; 114 s. I!. 2d 860; Easterwood vs. Henderson County, 62. S.W. 2d 65. Nolegislative authority has been given to compensate county employees on a percentage basis for services rendered in collecting delinquent taxes.Hon. Alfred E:. Clyde - Page 2 (V-137 1

The only authority given Commissioners* Courts oonoerning the employment of speoial delinquent tax collectors is contained in Artiale 7335, Vernon’s Civil Statutes, enacted in 1923, in which Commission- ,811s’~Courts are authorized to “contract with any oompetent attorney to enforce or assist in the enforoement of the collection of any delinquent State andOOUP ty taxes for a per cent on the taxes, penalty and interest actually collected.” It is provided in Article. 7335a, Vernon’s Civil Statutes, enacted in 1930, that the compensation under such contracts shall not bemore

‘than 15’$ of the amount collected, and further that such’ contracts must be approved, both as to substance andto form, by the Comptroller and the Attorney General. Those statutes have been sustained by the Courts. Sylvan sanders Companyvs. Scurry County, 77 S.W. 

### 2a709; Slitup v. Wise Gount,y, 96 Y. W. 2d 537; nasterwood vs. Henderson County, supra; Marguart vs. Harris County, 117 S.W. 2d 494.

The authority of Commissioners’ Courts and the Comptroller to employ persons to colleot delinquent state and county taxes is confined to the statutes above ‘mentioned, by reason. of which such officers are not authorized to hire individuals, as county employees, to be compensated by a commission on taxes colie&ed by themwithout the nedessity of suit toforeclose tax liens. Such employment maybe made only by contract entered into by the Commissioners’ Court and approved by the Comptroller and the Attorney General, as provia,ea in Articles 7335 and 7335a, ,Vernon’s Civil Statutes.’

We are of the opinion that the Commissioners’ Court of Tarrant County is not authorized to hire individuals, as county employees, to collect delinquent taxes on a commission basis; either ~with or without the approval of the Comptroller.


### SUMMARY The Commissioners* Court of Tarrant County is.not authorized to hire individuals, as county employees, to colleot aelinquent taxes f,or a compensation based on a per cent of such taxes collected by such employees, with or without the approval of

### Hon.AlfredId. Clyde-Page3 (V-137)

theComptroller.'

Arts.7335and7335a, Vernon'sCivil,Statutes; Whiteva.MoGill,131Tex.231,1149.Uy. 26800; Easterwoodva.HendersonCounty,62S.W. 

### 2d65.

Yoursverytruly

ATTORNEYGENERALOFTEXAs

WrW:ar:wb BY 

### Assisttint

APPRomD APRIL10,1947