80 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Hbnorablo Compton Ridto 

county lruditor 

Freestom county 

Fbirrield, Tarsa 

ontreat with 

court lor aolliaqubat rrtate, 

distrlot and 

1 dlbtrfot taxes. 

(4 \v 

1989, rhioii 

la rbb pt 

ads part am 

f pur letter ot September 9, 

\ ollolmr 

am a aoatraot with Banby 

ate, eauaty, ,roed die 

dlstrlot delinqtwat texea. 

ty Tax A8s868or4oll~tor of thfa 

ocrsnimlona due tb delinquent 

fs.direot all oomudga~wb dub him 

, 8n4 road diatrlot taxes. 

etofon, thb Ter Assessor-Dolla6t6r hea 

~44 all 8ohoal nox&*s to the proper authority 

end the 4allnquent oollwtor masired his o@mkZae%one b y l ehoal reuehor8 died br the tmrteoe 

oi tba tarloas ao8ool diatriota. These rouoher8 

are alro sigasd by the ocmnt~ snpariataadmit and 

the ooanty auditor. 
81 

Eonora:.le Cozgton ;.hit:,, &q-e 2 

"-?-0~14 it be lo@11 for the Tar i.sse~sor- 

-Collector to retcIn oom~~i~~~lons due the dsliuCuent tax oolleator on4 pay him dlreot as Is 

done,on state, county and road distrlot tares, 

or la it nooesssry to us0 the vouoher apstem 

a8 w% have been p.ch~g.~ 

For the purposa ot this opinion, we assume that 

thls delinquent tax aontrect w%th xrr. Vlbrook was entered 

into In aacor4anoe vith the ~rovlslone of Art10188 7335 

an4 9335a of the Revised :lrll Ltatutes of Texas. “8 40 

not have this oontract before us, and oannot construe the 

rarloas terms and provisions that stay appear therein. 

Ylth respeot to aommqn aohool dlstrlot taxes, 

Artlole 2184 of the Revised 01~11 Statutss, 1925, provide8 

In substance that the Cozmlesloners* Court at the aounty 

shall have the power to levy aud oauee.to b8 oolleatad 

auoh taxes, end this statute %akeB the Commlsslonera~ 

Court of the oounty the @overnlng body oi the oomxon aohool 

dlstrlats in suoh aounty inaofur as the power to levy and 

tieuse to be oolleated the annual ad vslorem taxes In suoh 

oommon school dlatrlota is oonaerned." At.torney General*s 

Oplnlon 80. O-980, dated June 24, 1939. 

As such ~overninp body, the Court may lawfully 

enter into aontraote with an attorney ror the oolleatloa 

of delinquent taxes, for such aommon school dlatrlotrr 

and other dellnquiusnt aate and aounty taxes. Artlolea 

733s. 7335a and 7337, RevlseG Clvll Statutes of Tsxas; 

Cherokee County 8t al vs. Oaom, 116 Tex. 268,. 15 S. 'di. (Ed) 

536; Corznlealonera* Court et al 0. r;allaae, et al, 118 

Tox. 219, 60 S. C. (2d) 535; State vs. Spperson, 12l Ter. 

60, 42 S. L. (2d) 228; MoGollam vs. City of Rlohardaon 

(C.C.A.) 121 S. T. (2d) 423. 

Artlole 2795 of the Revised Clvll Statutes provides 

for the levy and oolleotlon of aommon echo01 distriot tares 

by the Commls~~loners~ Court and reads In part as fOlloWt3l 

". . . The tax oollsotor shall oolleat 

said taxes as other taxes are collected. The 

t8X aaae6sor shall reoelre a aomml8slon of onehair at ona per cent ror aesesslng auah tax and 

the tax colleotor a oo~~~~lsslonf,one-half Of 
82 

Eonorab+e Compton White, Page S 

one per sent for aoUeotlne tha anam. The tax 

uolleotor shall par all l uoh taxes to the oounto 

treasurer, and said traasurar shall oradit eaoh 

sohool dlstrlot ~5th the amount belonglq to It, 

and pay out the same in aooordanoe dth law.* 

We aaaume thst the County kaaeasor-Collaotor or 

Fraeatono County, Texas, has been lawfully authorlted to 

oolleot oomon aohool dlatriot faxes in aooordanoa with the 

provlalona of Artlola 1043b, Revised Ulvll Statutes of 

Tares (Orr00tiv~ Mar 19, 1939, Aota 1939, 46th Leglalatare, 

B. B. 10331, uhhloh reada in part aa~iollowa: 

Alu l . . aoannon aohool dlatrlot . . . la 

hereby suthorlaad by ordlnanoe or br proper reaolutlona to authorlaa tha Couuty Aaaersor 0r tha 

oounty in rhlah aald . . . oomon aohool dlatrlot 

. . . la looatrd to sot as Tax Assessor iar said 

aonmm aohool U&riot or authorlae 

ihi iax aolleotor 0r the aou&*l;1 whlcah l a ld . . . 

o-n aohool dlatrlot . . . ia altuatad to aot 

as Tax Collaotor for said . . . ooawn aohool dla- 

%riot. . . 

"Se0. a. When au ordlnanoe or prqper roeolotion la passed making available tha aarviuae or 

the County Tax A8a ea a 0to r l uoh t . . a.tmaoa l eho o ~ 

dlstriot . . . it shall ba the duty oi the said 

Tex Aaaeaaor of tha oouxty ln whlok . . . auoh 

amamon aohool district . . . is aftuatad to aaaeaa 

the taxes ror said . . . oommom aohool dlatrlot . . . 

and perarm the dutiaa or Tax Aasoaaor ror said . . . . 

oomuon aahool Qlrtriot . . . aooordlng to the oldinsnoea or reaolutlaaa or said . . . oommM iahod 

dlatrlot . . . and aooordlng to law. 

Y3e0.3. When an ordlnanoe or proper rasolutton 

la passed avalllng aaa& . ,. . common aohool dlatriota 

or the sarvloea 6r the countr Tax Oolleotor, 

it'aiall be tha duty oP the l ald Tax Colleator.& 

the county in whloh said . . . oomwn 8ohooI diatrfots 

are situated ts oollaot the taxes and aaaeas- 

&t; ror said . . . ocnmon aohool dlstriota . . . 
Honorable Compton %hlte, Page 4 

and turn over aa soon am oollaated to the 

raapeotlve proper depository of aald . . . 

oomaon aohool dlatrlota . . . or other authority authorized to receive auoh taxes or 

assastmants, all tares or monaya oolleated 

. lass his 

io;, . . .* 

roes herelnartar provided 

In State vs. Epporaon, et al, Xl Tex. 80, 42 

s. 1. (gd) SZ8, decided by SsotlonR.of tha Uoagi8slon of 

Appeals in 1931, a oontraot was entered into betwaen Pipper-' 

son, an attornay, and Bldalgo County for tha oollaotlon of 

dallnquent state and oounty tares. A oonCroveray arose 

as to oodaslona due Epparaon, and Eppsraon illad his 

petltlon ror mandamus la the Dlstrlot.aourt agalhat tha 

Uounty Tax Colleotor, end by amended patltlon, all urbara 

of the Oomlaslonera* Court were made na~ondenta to oompal 

the uolleotor to hand over to him some $&S;OOO.OO in oommissiona allegedly wrougfully wIthheld. In the oourae of 

lta opltion, the oourt said8 

"By leglalatlve aot the Stata ha6 oonatltuted t&e Ti ax aolleotar or tha oounty Ita aaent 

to reoalvs delinquent taxaa oollaotaa under-aaoh 

oontreot, aud it la the duty of l uoh offioer to 

par all faea and oommlaalona lewfully lnourred In 

the oollaotlon theraor to the .verloua Parties who 

may be entitled thereto. Under auoh olrauastaaaaa, 

the Tex Colleotor's duty with rafamkaa to manay 

balonging to perwna who are antit ad under valid 

oontrioti to mmoelvs the same Srom him la xmralz: 

ministerial. If he rlthholda the payment or suoh 

muda when e person la lawruur entitled to reoelve 

the aama, ha heia faiLad to dladarae a duty irpossd 

upon him by law. end his aotls a wronuful one.* 

(Undersoorlng ours). 

The Court also said%, 

*xi Epperaonta oontentlon In the ault riled 

by him in Hldalgo Couatr %a trim, that la, that 

he has parform& oertalu aarvioee under e velid 

oontreot with the CoadSr,lOnerS' Court, and that 
Ronoreble Compton i;hite, Yaee 5 

uz&¶er the provisions oi suoh oontrecf he haa 

earned oertein oomnlar;lons which lawiully belong 

to hlm, then it logloally iollowa that tha Tax 

Colleator. as an apent. of the State. la wonp 

ful 1J wt 0 

‘it la his leaoluduty under the statutes or thfa 

State to deliver to iWerson~w 

See alno, Cornell va. Swisher County, et al (C.C.A.) 78 S:Y. 

(2d) 1072. Tartley Tax Colleotor, et al va. Rpperson,(C.C.A.) 

so s. R. 

t 

26) 919 fReveraad by Sup. Ct. on other grounds, 

79 s. z. 2d) lOS1). 

Under the authority ot State vs. Ep p er eol upra, n, 

and Astlolea 7335, 9333a, 2'184 and 733V, you are respeotfully 

advised, and we hold that when t&e County Commiaclouers@ 

Court as the governing body oi the oommon aohool dlatrlota 

l&its oouuty for the ool$eotlon or oomaon aohool dlstrlot 

taxes hae by roper ordlnenoe or resolution legally designated the E ouuty Asaes%or-Colleatm 88 its aKent to 

oolleot the taxes in aocordanoa wlth the provlaiona or AX%- 

1010 1042b ai the Revised Ci~ll Statutes, then it la tha 

duty of auah tax easeasor-oolleotor to perform the ninlatorlal aot of rlthholdlng suoh amounta tas rey.bs lswfully 

due to the tax attorney, under the delinquent tax oontraot. Such tax assessor-eolleotor bee the duty to,periorm 

this mlnlsterlel eat tar tho various ocmmon aohool diatrlota 

involved In eotlne as their agent, just as he has the duty, 

as pointed out in State vs. Rpperaon, aupra, to oolleot the 

delinquent taxes due the&ate, ena wlthhol&;Eyon the amounts 

_ so oolleotcid the lawful bomalsslons due the dolirrquentax 

attorney unaer hlr oont6aot with the ComJeelotaera* ?i?ourt and 

pay the same over to him. 

You are therefore reapeotfully advised, end It 

is the opinion of this department, thst it la leFa1 and 

props r0r the oounty tax oolleotor-assess& to rrltatn 

oomleslons lawtully due the dsllaquont tax attorney under 

the terms oi blfz oontrect with the Couulsslonars* CoPrf 

from aauoh ooamon euhool alatrlot taxes oolleoted and pay 

the amme to such attorney aa you state has hem the prooedure prevloualy rollowed with reremnos to del.M@Wit 
85 

Eonora:le Coapton Vhlte, Page 6 

tax oolleotlons on the state and oounty taxes. 

Toura very truly 

ATToMaLY cmmu OF TEXAS 

B,&llc& 

Aislstant 

ATTORNEY c;EN~RAL