omcg OFTHEATTORNEYGENERALOF- **AUSTIN ww.-o.~w** **Avwomw** gp*ffcor~e Ii. Sheppard

Co&roller of Public Accounts Au8 tin, Texas ‘

. **pear**Sir: oplnioi I?00O-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

“We620 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 YOhnve proscribed for thein,to -sign, Youvi11 note that the certificate rofars to sovoral rrticlot: of the Revised Civil Stntutos, andposslbl:; mendnonts to someof then, the kind of cortlficsto to be madeby the tnx ~SSCSSOPThose articles, ‘in a my, atato collector 6nd the certificate to be madeby the cofiinissioncrs~ court. *&few days sgo ve recslvod l?orn 16wher4.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., 

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#r. OeOr&3

H. Sheppard, Page 2

“Dueto the speqlal provleions 

### of the artlclesreferred to on the form wehave 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 Vewould have the authority to credit the tax assessor-collector’s account vith the taxes ha has reported delinquent byaccepting the certlflaate vritten by the cosinlsslonerat court of this partlcular county.

. . “Weshall also appreciate your advising uawhether or not Voshould mke any changes in the affidavit and the form of certificate ~6have prescribed,” Thepertinent portion of the certlfloato which appears onyour Porn 16 to be exocuted.by the membe5sof 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 andthat the persons vhose nasnesappear thoreon hove no property out of vhlch to **nnkc** tho tsxos assessed a@nst thm or have movedout 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 andcollector 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 andthst he 1s entitled to credit the sameas umollocted taxOS,as required by the statutes therein listed.



### As changed by the comisnlonerst court In question the cortlflcotc of the commlsslonars~ court la madeto read as r0110v3: ,..Hr. oeorgo H. Shoppnrd, Page3

“Thla is to oortify, that-tho within delin-- quent andInsolvent 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,
Wequdte Article 7263, Revised Civil Statute0 1925, vhich sets out the roqul.ronents of the oertlflcate to be slgnod bythe oommlssionsrs ’ court a8 follovs:

. “The tax collector shall makeout 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 thislist he shall give the nsmeof the person, firm, ci%pnny or corporation fromwhomthe taxes are duo, in separate cdlunns;~ andhe shall post ono copy of those delinquent or Insolvent. lists at the courthouse door of the county, andonolist at the courthowe door, or where court is usually held, In each justice precinct ln his

his acoounts for the anounts dueby the Persons, firms, companies, or coyporntlons certlfikd to by the cozmisaioncrs court, as z.bovoprodded i’or,” ArtI& #7l, Revised Civil Statutes, 1925, provides thstt

“Notax collector in this Str?to ohall be ontitled to or be allo~cd either by the county or by the Comptroller credit ASapproved by Article 7263 for any taxes reported or roturncd as either delinquent or insolvent * * +until the coraDisslon3rs1 court OShis 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 7263í 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+ovidGdfoi\.'

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~lsswith the provicions of APtiClG 7263 boforo you are authorlccd to allov crodlt for the mounts of dollnqucnt tzixcsduo. ThG certlficnte printed on your fol>m16 mcots this rsqulroxont.

me Trusting that vqhave fully answored your inquiry, we

YIRSTASSISTANT ATTORNEYGENERAL PhllCj :' ASSi6tsnt