OFFlCEOFlHEATT6RNEY GENERALOFTEXAS

AUSTIN

Honorable 2. L. Shelton Countt Auditor John6oa County Clrburae, Texae Drar slrr

Tour roqur@t for ruuf 00na;a.rea by this de quest aa iollousr

ror

or otr~o~3 Ia up in the orrm 0ttaa to 80 outsida 18 a0m Ii fb0, rr0m

Toxae ami 53 tut , swrg;Uz g&$moa*a ~Aanotated

*soo. 2. AayOouatyhaving a8maa a8 two yearm* taxoa tlU.inquentubloh harr not brea ineluded in the dUlaqueat tax reoord, the Colleobor of tax88 shall dtbla two years irom the rfteotirrHonorable B, L. Smlton, Pago 2

data Of this Aot oauoo to be compiled a delinquent tax roaord of ali dellaquoat tarem not barred by thlo Aotl the dolinquont rooota ohof1 be o%amlaod by the Qom.lulonorr* Oourt 

## anatheComptroller or govoralag body, oorrootioao my be ordered msdo, aaa when round oorroot oadapproved by them, pa)‘- meat for the oonpllatloa thoroor ohall be authorlsed at l

otuel ooot to the TaxCollootor, proportionately fratp woh the State and Countytaxoo, or munlolpal taxes, rirot callsated fxm suot rowrd, ouoh ooot la a0 oaso to oxoood a sumequal to Site (54) mats par item or written line of the orlginol copy of oaeh rooord and in no l vrart shall say eonplliag ooot be ohorgod to the taxparer. Thedollaquo& tax rooord when

### approved,ah& be prima raoio ovldonoo of the aolinquonoy ehowntherooa, aad when thoro oball be as aany aa two years of deliaquoaoy aooumulatod rhiob are not shorn onthe rooord, a rooolapllatlon, or a two year supplomont thereto shall then be maCoamheroin roVia8tL Tax

### Oolleotorr shall oauso to be oompled like rooP ordo of tares dol&quoat duo any diotrlot for rhloh thay oolloot rr0m tax rolls other thaa the stoto and oountf rolls, andwhoaa proved by the govomlng boar or the partloular af&riot, the ooot or ame shall be allouod ia the onner heroin provided. Aots 1935, 44th Log., & 355, oh. 128.” Opinion No. O-l& of thlo dopartmnt oonotruoo the above **quoted** statute. Ye held spoolfloal1~ in Opiaioa

**we quote**  mm Oplnlon **KS. O-4544**  a5 **follow**

**Tie ?$a&**  **no** error **or fault**  **in the**  **netbod Of**  oomputatioa arrived at by you or the ultimata dirpooltioa of the Vaobual oost' to be borne ratably bf the varlouo’ tox funds tnvolvod, but NOoannot fbd oursolvoo 1Ba F d reeI!Ieat Ulth the tUndmoaw opooltion uponu oh auohproooduro rotsts, that a to say, that the ooot allowed and O~toWlatOd by thlo statute oaa be oonoldored u oc oonvortod into a roe, oommiooioa or oomponsatloa rooslvoU by the Aooorroor4o1leotor in the diooharge of hia offiolal auti00, to be 0000m0a for as a fee 0r 0rri00. On the oontrary it a imars that the only purpose and intent or t&oLogP slaturo, in the onaotnent o?*Honorabli 23,L. sholton, -8 3

that portion or SOO~~OA 2O?ArtI 7336?, herolaabovo roforrod to, war to enable the TaxAoooo8orCollootor to nhburro 

### hb80ir for swh aotiml 

### ooata as 

### wouldbe nooooaully oqponded bybin In the oompl&atloa ot the dulaquaat tax moor4 ooatomplated by this hoti an&to provl4e for suohrolmbuToomont not OAly out or oouaty taxes aollootod, aa had 

### tborotoforo boon tiho atatutorg rule, but llkwiao out or otato tax oollootloaa 

### or the tax oollootiona 0ric~lolpn2ltloa or taxhg dlstrloto, oo that oaoh 

### oraald tax aollootIo~o should 

### lqtitably an4 ratably boar the 

### ooot of oomplliag tho mO~oaO of 4Ulnqwnt tax00 

### orouohvarlow taxing

This statute 4008 sot, either oxprossl~ 

### or by no~oaoa‘f lmplloatioa, provldo for or oontemplato the oolleot oa rrom the taxpayer or tron any other 

### butaidelntoroat or pereon, of the aotuU oost of 

### oonglllne thors 4oliaquoat rooordo, klt, oa the cantraq, 

### it Ia othorriao 

### l xpreoU~ provIdea. ‘The aotrul ooot 0r ooaplling those 4olInquont r000r48, al&her la a fixed amount or in aa amouat to be ool~r puts4 artor th! work lo done 

### &JootoQ br the hoooosor-Co i lo 

### notpaid 

### 54of lootor 80 aa to be 

### ooaol4oro6

a r00 oomponsatlon or 

### oonmiosloa ra00itod br him 04 to be aooouatea for aa a r00 0r 

### ortioo OTpal4 into the salary fund. Onthe otne trary, the amount or swh aotual oost, 

### It any

### is z% 2 =nH '%&0~0E~ zt%lg zxi~xariot aad la p&l over do the Aaooaoor

### Collootor r&ably or proportlonatol~ 

### iron these varlouo tdx funds, OAthe theory purely of roImburaing owh 

### oiflolal for roasonablo end noooa8a~y oxpea rhioh ho 18 out-of Qooket, not 8xo80di~ 

### the l totuto ry

alaxlmam.

tm a? this ~rriolu has bow mroharo4 UrMdV 

### for the parornanoo of thooo duties br tin swmt 

### orhl81 0rflolai salary. Lik0wl80, 

### ii his regular aoputf roroo, 

### inaddition 

### to the other dutioa withflonorablo Ir.L. ShOlt0A, Pago b

lhloh t&y 

### aro ohargod, are able to oonpllo there‘ dollnnqueat 

### kx n00r40, 

### no *aotual ooat,’ wlthla t&olnton4aioat of this l tatoto bar bora lnrurra4 booauao tho salary authorlaod $7

### the oonmdoUonaa~ 

### oourt for the Tat Quo of such 000 a. 0r auah4aputior~111 t-0 

### It lo oaly *oa aotrul oosta aro l xpondod or dimburaod by tho hrao~oll~ator la the hlrla& of ad4ltloaU porsoanol or the provia3 Ofl

dditiOAU OqtipmOat, aOtiMl and roap neooseary to the propor oomqllatloa 0r ~~80 a0ii~uOd 

### tax rooorda, that l 

### otual ooota~ have boon laourroa, abioh may be reimbursed la the 

### node outlined by 

### thostatute,

vo are aot ‘imIad?ul of the worthy ooaoldoratloao attend- tho prooduro OUtLiAOd by you **aad** the good reou.lta to bo attained thereby butwo 

### am oonatralnoa, as a matter 

### of atrlot iaw, to adi vies you that this prvoo4uro door not hollow the roqulromoats or the otatuto, l lthor la Inotanooa whore those rooordsare oomiled by the hssoeaorCollootor, himself, or by his aoting 4oputloo.~* 

### dt2lyappolato4 aa
Ho oAolo5o herewith a oopy or Opinion No. 0-&6& for pour laromatlonrIn onowor to youi first quootloa it is our oplnioa that thestated itun is not a r00 or 0rti00. It is our rue thor oplulon that where the TaxAaoooaor-O~lleotor, la his orrloial capaolty au4his regular doputlos, in additiOA to their regular &doe, find tine inwhIoh to conpIle and 40 oompilo the dOliAqUOA% tax roll w0~04 to In the above Assessor-Colle&or k%&i8&4 to any rolmbursomont. quoted ‘statute no o a ox e so la laourrod and 

### the Tu

U amwar to your aooon4 quoatloa it la our oplaionthat oano should bo oaworod in the affimativo~

IA anouortoTour third 

### quootlon it lo 

### our o&ion that the Tax.~aaeemr~co11ootor would be ontltlod to no **to88 whatovor,**  but ho uould be &ntItled to r8lmb~Ooaont for his aotual oxDonaoa lnou oxponsooLpourroa aigg&lU not oxooodthe flvo ooata 5# per 

### ltea tho amttor provldod ydj aotual

or written line limltstloa laood in 

### tho statute. The

### amount or suoh aotual ooot of cozy Line thoro dollnqwnt tax rooordo, 3‘,. .

ii any l8 lnourrod, la to be takm out OSmoneys rirqt oolleotod from saidd8llBqUent tU ml1 88 taxm, whother IdatO, boU,IIty, dlstriot, and lr paid over to

### thr Tax

ous tax funda, on the thoorf p9nly of reimburrlng sooh offiolal for reasonable ur4 nooossar~ rxpeawa whlob ho le out-of pooket, not eromllog the rtatutorr imxlma.
vexy truly yours ATTORIUZ O- OFTZXAS



### WPrmp znol.