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. Aay Oouaty having a8 maa 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 rfteotirr 
Honorable 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 ana the Comptroller or 

govoralag body, oorrootioao my be ordered msdo, 

aaa when round oorroot oad approved by them, pa)‘- 

meat for the oonpllatloa thoroor ohall be authorlsed at l otuel ooot to the Tax Collootor, proportionately fratp woh the State and County taxoo, or 

munlolpal taxes, rirot callsated fxm suot rowrd, 

ouoh ooot la a0 oaso to oxoood a sum equal 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. The dollaquo& tax rooord when approved, ah& be prima 

raoio ovldonoo of the aolinquonoy ehown therooa, 

aad when thoro oball be as aany aa two years of 

deliaquoaoy aooumulatod rhiob are not shorn on the 

rooord, a rooolapllatlon, or a two year supplomont 

thereto shall then be maCo am heroin roVia8tL 

Tax Oolleotorr shall oauso to be oomp P led like rooordo of tares dol&quoat duo any diotrlot for rhloh 

thay oolloot rr0m tax rolls other thaa the stoto 

and oountf rolls, and whoa a proved by the govomlng boar or the partloular a f &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 NO oannot 

fbd oursolvoo 1B a 

F 

d 

reeI!Ieat Ulth the tUndmoaw 

opooltion upon u oh auoh proooduro 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&o Log P slaturo, in the onaotnent o? 
*Honorabli 23, L. sholton, -8 3 

that portion or SOO~~OA 2 O? ArtI 7336?, herolaabovo roforrod to, war to enable the Tax Aoooo8orCollootor to nhburro hb80ir for swh aotiml 

ooata as would be nooooaully oqponded by bin In 

the oompl&atloa ot the dulaquaat tax moor4 ooatomplated by this hoti an& to provl4e for suoh rolmbuToomont 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 0r ic~lolpn2ltloa or taxhg dlstrloto, 

oo that oaoh or aald tax aollootIo~o should l qtitably an4 ratably boar the ooot of oomplliag tho 

mO~oaO of 4Ulnqwnt tax00 or ouoh varlow 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 

butaide lntoroat 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 not paid 54 of 

lootor 80 aa to be 

ooaol4oro6 a r00 oomponsatlon or oonmiosloa ra00itod br him 04 to be aooouatea for aa a r00 0r 

ortioo OT pal4 into the salary fund. On the otne 

trary, the amount or swh aotual oost, It any is 

z% 2 

=nH 

'%&0~0E~ zt%lg zxi~xa riot aad la p&l over do the AaooaoorCollootor r&ably or proportlonatol~ iron these 

varlouo tdx funds, OA the theory purely of roImburaing owh oiflolal for roasonablo end noooa8a~y 

oxpea rhioh ho 18 out-of Qooket, not 8xo80di~ 

the l to tuto r a ly a x lma m. 

tm a? this ~rriolu has bow mroharo4 UrMdV 

for the parornanoo of thooo duties br tin swmt 

or hl81 0rflolai salary. Lik0wl80, ii his regular 

aoputf roroo, in addition to the other dutioa with 
flonorablo Ir. L. ShOlt0A, Pago b 

lhloh t&y aro ohargod, are able to oonpllo there‘ 

dollnnqueat kx n00r40, no *aotual ooat,’ wlthla 

t&o lnton4aioat of th is l tatoto bar bora lnrurra4 

booauao tho salary authorlaod $7 the oonmdoUonaa~ 

oourt for the 

Tat 

Quo of such 000 a. 

0r auah 4aputior ~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 provia 

3 

Of l dditiOAU OqtipmOat, aOtiMl and roap neooseary to the propor oomqlla tl oa 0r 

~~80 a0ii~uOd tax rooorda, that l otual ooota~ 

have boon laourroa, abioh may be reimbursed la the 

node outlined by tho statute, 

vo are aot ‘imIad?ul of the worthy ooaoldoratloao attend- tho prooduro OUtLiAOd by you aad 

the good reou.lta to bo attained thereby but wo 

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 rooords are oom iled by the hssoeaorCollootor, himself, or by his 

aoting 4oputloo.~* 

dt2ly appolato4 aa 

Ho oAolo5o herewith a oopy or Opinion No. 0-&6& for pour 

laromatlonr 

In onowor to youi first quootloa it is our oplnioa 

that the stated itun is not a r00 or 0rti00. It is our rue 

thor oplulon that where the Tax Aaoooaor-O~lleotor, la his 

orrloial capaolty au4 his regular doputlos, in additiOA to 

their regular &doe, find tine in whIoh 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 oplaion that oano should bo oaworod in the affimativo~ 

IA anouor to Tour 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 

oxponsoo Lpourroa ai 

gg&lU 

not oxoood the 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 3‘ Line thoro dollnqwnt tax rooordo, 
,. . 

ii any l8 lnourrod, la to be takm out OS moneys rirqt oolleotod from said d8llBqUent 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- OF TZXAS 

WPrmp 

znol.