omcg OF THE ATTORNEY GENERAL OF - 

AUSTIN 

ww.-o.~w 

Avwomwgp* ffcor~e Ii. Sheppard 

Co&roller of Public Accounts 

Au8 tin, Texas ‘. 

pear Sir: oplnioi I?00 O-4046 

Rer Authority of the Comptroller . 

to credit a tax assossor-collectorls account for taxes 

. reported delinquent vhen list 

of delinquents is not aocoriipanied by the certificate of 

. the comlssioners~ cowt roqulred by Artlclo 7263. 

This will acknovlodga~recalpt of gijur letter of Septentar 27th, requesting the opinlon’of this dopartmnt upon the 

mtter stzmarieed in the caption hopeof. t:e quote the body of 

rour letter in full as follows 1 

“We 620 QnClOol~ copies of the form prcscribed by this Departmnt for tho tax assessor-collector 

to use each ycor in reporting repaid porsonol prop-. 

erty taxes d@lnquucnt, 

“Somstimas the comissionors court refuses to 

approve tho tax assessor-collector18 report of the 

delinquent lnsolvont taxes, because of the cartlflcsto YO hnve proscribed for thein ,to -sign, You vi11 

note that the certificate rofars to sovoral rrticlot: 

of the Revised Civil Stntutos, and posslbl:; mendnonts to some of then, 

the kind of cortlficsto to be made by the tnx ~SSCSSOPThose articles, ‘in a my, atato 

collector 6nd the certificate to be made by the cofiinissioncrs~ court. 

*& few days sgo ve recslvod l?orn 16 wher4.n the 

comlssloncrs I cwrt h;ld chsnged their cortlficatc 

befora they approved the oupplenont. A copy of the 

fom of tholr certificate 1s enclosed. 
, 

._ 

2P* 

. 

#r. OeOr&3 H. Sheppard, Page 2 

“Due to the speqlal provleions of the artlclesreferred to on the form we have prescribed and-due 

to the fast that the Comptroller is prohibited from 

orediting the tax assessor-collectorVe account vlth 

the taxes reported delinquent, exoopt under certain 

oondltlons, Ve.shall ask’that you advise us Vhether 

or not Ve would have the authority to credit the tax 

assessor-collector’s account vith the taxes ha has 

reported delinquent by accepting the certlflaate 

vritten by the cosinlsslonerat court of this partlcular county. 

. . 

“We shall also appreciate your advising ua whether 

or not Vo should mke any changes in the affidavit and 

the form of certificate ~6 have prescribed,” 

The pertinent portion of the certlfloato which appears 

on your Porn 16 to be exocuted.by the membe5s of the comlsslonersI court reads as follovsr 

, 

‘%-&I is to certify, that the within delinquent 

and insolvent list has been examined by the comlssioners t court and that the persons vhose nasnes appear thoreon hove no property out of vhlch to nnkc 

tho tsxos assessed a@nst thm or have moved out of 

the county, or no property can be found in the county belonging to such persons out of Vhlch to make 

taxes due (Sac Art. 7263, R. S. 1925), and that 

assessor and collector Is entitled to 

credit as show thereon as follows, to-vitr” 

This certificate la preceded’on your fors by tho affidavit of the assessor and collector to the effect th6t the 

Vlthln list of delinquent and insolvent tax,nngers Is correct, 

thot’he has exhausted all resources to coll.oct the tams shovn 

and thst he 1s entitled to credit the same as umollocted taxOS, as required by the statutes therein listed. 

As changed by the comisnlonerst court In question 

the cortlflcotc of the commlsslonars~ court la made to read as 

r0110v3: ,.. 
Hr. oeorgo H. Shoppnrd, Page 3 

“Thla is to oortify, that-tho within delin-- 

quent and Insolvent list haa been exanlnod by the 

oomlsslonorsl court and ln reliance upon the above affidavit, , as8esBor and collector 

g ;;::iled to cmmwn thereon as follows, 

We qudte Article 7263, Revised Civil Statute0 1925, 

vhich sets out the roqul.ronents of the oertlflcate to be slgnod 

by the oommlssionsrs ’ court a8 follovs: 

. 

“The tax collector shall make out on forms 

to be.furnlshed for that purpose by the Comptroller, 

between Apivll first and the flftaonth of each year, 

list of delinquent or. Insolvent taxpayers, the caption of vhich shall bo, tho ‘list of delmqusnt or 

Insolvent taxpayers.’ In this list he shall give 

the nsme of the person, firm, ci%pnny or corporation 

from whom the taxes are duo, in separate cdlunns;~ 

and he shall post ono copy of those delinquent or 

Insolvent. lists at the courthouse door of the county, 

and ono list at the courthowe door, or where court 

is usually held, In each justice precinct ln his 

his acoounts for the anounts due by the Persons, firms, 

companies, or coyporntlons certlfikd to by the cozmisaioncrs court, as z.bovo prodded i’or,” 

ArtI& #7l, Revised Civil Statutes, 1925, provides 

thst t 

“No tax collector in this Str?to ohall be ontitled to or be allo~cd either by the county or by 

the Comptroller credit AS approved by Article 7263 

for any taxes reported or roturncd as either delinquent or insolvent * * + until the coraDisslon3rs1 

court OS his county., kfter full consldcrntlon end in- 
or. Ooorco Ii. Sheppard, page 4' 

vootl atlon, has entered upon or 

- 7ilirKkEnt lists and lists of 

the certlf+cato required by said 

attachea to both 

delinquent lands 

Article 7263 í l 4’” 

It ia provided by Section 6 of Article 7260, Revisoa 

Civil Statutes, 1925, that the Comptroller shall prosorlbo and 

furnish form to be used by tho collector of taxes and ohall 

&opt such ragulatlons as.& dams nacsasary ln regard thereto. 

mu 6cctlon al60 requires Ain to "enforce a strict conpliance 

of endh;prgvlslon" of Article 7263 and othor Articles thorGin 

set out. 

' We dlrect~your attention to the fact that Article 7263 

proviaes that the tax maessor-collector shall bo entitled to 

oredit on final sGttlmGnt on his aooounts only for the mount 

due frm firms, coapsnies or corporations miflcd tobg the 

commissi.oners~ court aa above px+ovidGd foi\.' 

In view of the pLa& vording ln the above~statutos, ve 

are compelled to hold that the certificate submitted by the 

county ooml.sslonors~ COUrt is not SUffiCient and that you nu6t 

be f’wnlshod a cortificato which COr1p~lss with the provicions of 

APtiClG 7263 boforo you are authorlccd to allov crodlt for the 

mounts of dollnqucnt tzixcs duo. ThG certlficnte printed on 

your fol>m 16 mcots this rsqulroxont. 

me 

Trusting that vqhave fully answored your inquiry, we 

YIRST ASSISTANT 

ATTORNEY GENERAL 

PhllCj 

:' 

ASSi6tsnt