## 80

OFFICE OF THE ATTORNEY GENERAL OF TEXAS **AUSTIN**

Hbnorablo ComptonRidto 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 delinqtwattexea. ty Tax A8s868or4oll~tor of thfa ocrsnimlonadue tb delinquent 

### fs.direot

all oomudga~wb 

### dub him

, 8n4 road diatrlot 

### taxes. etofon, thb Ter Assessor-Dolla6t6r hea 

### ~44 all 8ohoalnox&*s 

### to the proper 

### authority end the 4allnquentoollwtor 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 oolleatoron4 pay him dlreot as Is done,on state, county and road distrlot tares, or la it nooesssryto us0 the vouoher apstem a8 

### w% have been p.ch~g.~ For the purposa ot this opinion,we assume that thls delinquenttax aontrect w%th xrr. Vlbrook was entered into In aacor4anoe vith the ~rovlsloneof 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 provisionsthat stay appear therein. Ylth respeot to aommqn aohool dlstrlot taxes, Artlole 2184 of the Revised 01~11 Statutss, 1925, provide8 In substancethat the Cozmlesloners* Court at the aounty shall have the power to levy aud oauee.tob8 oolleatad 

### auoh taxes, end this statute %akeB the Commlsslonera~ Court of the oounty the @overnlngbody oi the oomxon aohool dlstrlats in suoh aounty inaofur as the power to levy and tieuse to be oolleatedthe 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 ~overninpbody, the Court may lawfully enter into aontraote with an attorneyror the oolleatloa of delinquenttaxes, for such aommon school dlatrlotrr and other dellnquiusnt aate 

### and aounty 

### taxes. Artlolea 733s. 7335a and 7337, RevlseG Clvll Statutes of Tsxas; CherokeeCounty 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 Statutesprovides for the levy and oolleotlonof 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 aomml8slonof onehair at ona per cent ror aesesslng auah tax and the tax colleotora oo~~~~lsslon f,one-halfOf

## 82

Eonorab+e Compton White, Page S

one per sent for aoUeotlne tha anam. The tax uolleotorshall par all l uoh taxes to the 

### oounto treasurer,

and said traasurarshall oradit eaoh sohool dlstrlot ~5th the amount belonglq to 

### It, and pay out the same in aooordanoedth law.* We aaaume thst the County kaaeasor-Collaotor or FraeatonoCounty,Texas, has been lawfully authorltedto 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 reaolutlonato authorlaatha Couuty 

### Aaaersor 0r tha oounty in rhlah aald
. . 

### . oomon aohool 

### dlatrlot

. . . la 

### looatrdto sot as Tax Assessor iar said aonmm aohool 

### U&riot or authorlae ihi iax aolleotor0r 

### the aou&*l;1 whlcah la l d . . . 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

makingavailable tha aarviuaeor the CountyTax A8a e a a 0r to 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 reaolutlaaaor **said**

**. .**  **. oommM** iahod dlatrlot

. . . and aooordlng to law. Y3e0.3. 

### When an 

### ordlnanoe or proper rasolutton la passed avalllngaaa&
. ,. . common aohool dlatriota or the sarvloea 6r the countr Tax Oolleotor, it'aiallbe 

### tha duty oP the lald Tax 

### Colleator.& the county 

### in whloh said . . . oomwn 8ohooI diatrfots are situatedts oollaot the taxes and aaaeas- &t; ror said
. . 

### . ocnmonaohool 

### dlstriota
. . .HonorableCompton %hlte, Page 4

and turn over aa soon am oollaated to the raapeotlveproper 

### depository of aald
. . . oomaon aohool dlatrlota
. . . or other authority authorizedto receive auoh taxes or assastmants,

all tares or monaya oolleated

. lass his io;,
. . .* roes herelnartarprovided

In State vs. Epporaon, et al, Xl Tex. 80, 42 s. 1. (gd) SZ8, decided 

### by SsotlonR.of tha Uoagi8slonof 

### Appealsin 1931, a oontraotwas entered into betwaen Pipper-' son, an attornay,and Bldalgo County for tha oollaotlonof dallnquentstate and oounty 

### tares. A oonCroverayarose as to oodaslona due Epparaon, and Eppsraon illad 

### his petltlon ror mandamus la the Dlstrlot.aourt 

### agalhattha Uounty Tax Colleotor,end 

### by amended patltlon,all urbara 

### of the Oomlaslonera* Courtwere 

### made na~ondenta to oompal the uolleotor

to hand over to him some $&S;OOO.OO in oommissiona allegedlywrougfullywIthheld. In the oourae of 

### lta opltion,

the oourt said8 "By leglalatlveaot the Stata ha6 oonatlax aolleotar or tha oounty Ita aaent tuted t&e Ti to reoalvs delinquenttaxaa oollaotaa under-aaoh oontreot,

### aud it la the duty of l uoh offioer to par all 

### faea and oommlaalonalewfully lnourred In the oollaotlontheraor to the .verloua Partieswho 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 oontriotito mmoelvsthe 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 

### wronufulone.* (Undersoorlng

ours). 

### The Courtalso 

### said%, *xi Epperaonta

### oontentlon In the 

### aultriled by him in Hldalgo Couatr %a trim, that la, that he has parform& oertalu aarvioee under e velid oontreotwith the CoadSr,lOnerS' Court, and thatRonoreble Compton i;hite, Yaee 5

uz&¶er the provisionsoi suoh oontrecfhe haa earned oertein oomnlar;lons which lawiullybelong to hlm, then it logloallyiollowa that tha Tax Colleator.as an apent. of the 

### State. la wonp 

### ful 1J wt 

### 0 ‘itla his leaoluduty under the statutesor 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 authorityot State vs. E p pereon, l upra, 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$eotlonor oomaon aohool dlstrlot taxes hae **by** roper ordlnenoeor resolution legallydesignated the Eouuty Asaes%or-Colleatm 88 its aKent to oolleot the 

### taxes in aocordanoawlth the provlaionaor 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 suohamountatas

rey.bslswfully due to the tax attorney,

### under the delinquent tax 

### oontraot. Such tax assessor-eolleotor bee the duty to,periorm this mlnlsterleleat 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 delinquenttaxes due the&ate, ena wlthhol&;Eyon 

### the amounts

_ so oolleotcid

the lawful bomalsslonsdue the dolirrquent ax attorney unaer hlr oont6aotwith the ComJeelotaera* ?i?ourt and pay the 

### same over to him.

You are thereforereapeotfullyadvised, 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 dsllaquonttax attorneyunder the terms oi blfz

oontrectwith the Couulsslonars* CoPrf from aauoh

ooamon euhool alatrlot taxes oolleotedand pay the amme to such attorneyaa you state has hem the prooedure prevloualyrollowed

### with reremnos 

### to del.M@Wit

## 85

Eonora:leCoaptonVhlte, Page 6

tax oolleotlons

on the state and oounty taxes.

Toura very truly ATToMaLY cmmu OF TEXAS 

# B,&llc&

Aislstant

ATTORNEY

c;EN~RAL