OF TEXAS AUSTIN 11. TEXAS GERALD C. MANN -N **A-RNEY** CHCNERAI.

Hon. E. Y. Cunningham Cbunty Auditor Navarro Countg~ Corsicana,Texas
Dear Sir: Opi,nlon No. O-1231 Re: May some anticipated amount of delinquent taxes to be collected under delinquent tax contractbe included in the budget?
Your request for an opinion on the question as herein stated has been receivedby this department.

Your letter reads in part as follows:
“We have recently made a contractwith Judge Edgar Hutchins for the purpose of collectingour delinquent taxes and he startedupon his duties during the month of July.
"I am now in the process of making our budget for 1940 and am wondering if itwill be permissible for me to use in the budget some anticipateaamount of delinquent taxes to be collectedby him and if so, Is there any per cent for figuring same?" Article 68ga-9, R,C.S. reads as follows: "TheCountyJudge shall serve as budget officer for the commissioners' court in each county, and during the month of July of each year he, assisted by the County Auditor or by the County Clark, shall prepare a budget to cover all proposed expenditures of the county government for the succeedingyear. Such budget shallbe carefully itemized so as to make as clear a comparisonas practicablebetween expenditures included in the proposed budget and actual expenditures for the same or similar purposes for the precedingyear. The budget must also be so prepared as to show as definitely as possible each of the various projects for'which appropriations are set up in the budget, anWthe esti-Hon. E.Y. Cunningham,page 2 0-1231

mated amount of money carried in the budget for each of such projects. The budget shall also contain a complete financial statement of the county, showingall outstanding obligationsof the county, the cash on hand to the credit of each and every fund of the county government, the funds received from all sourcesduring the previous year, the funds available from all sources during the ensuingyear, the estimated revenues available to cover the proposedbudget ,andthe estimated rate of tax which will be required." Article 68qa-11,R.C.S., neads In part as follows:

11 tion di...TheCounty Judge shall, after the aaopthe county budget and prior to October 15th of each year, filewith the State Comptrollerat Austin, Texas, a true and correct summarized statement of the adoptedbudget, which statement shall show the total amount adopted for each of the several divisions of the county's activities and outstanding obligationstogetherwith true and exact copies of any revenue estimates, financial statementsand balance sheets required to be contained in said budgets, and the correctness of said copies shallbe'sworn to by the County Judge and County Auditor, and in counties which have no CountyAuditor, by the County Clerk..." Article 1666, R. C.S., referring to county auditors, reads as follows:

"lie shall prepare an estimate of all the revenues and expenses, and annually submit It to the commissionerscourt,which court shall carefully make a budget of all appropriations to be set aside for the various expenses of the county government in each branch and department. He shall open an accountwith each appropriation in said budget, and all warrants drawn against same shall be entered to said account. He shall carefully keep an oversight of same to see that the expenses of any departmentdo not exceed saidbudget appropriations, and keep said court advised of the condition of said appropriationaccounts from time to time." The above mentioned statutes specificallyprovide that the budget shall also contain a complete financial statementof the county
.... showing the estimated revenues available to cover the proposedbudget and the estimated rate of tax which will beHon. E. Y. Cunningham,page 3 o-1231

required and the statutes furtherprovide that the correct summarized statement of the adopted budget filedwith the State Comptroller shall show

.....any revenue estimates.......

In view of the foregoing statutesyou are respectfully advised that it is the opinion of this department that itwould be permissiblewhen preparingthe countybudgetto anticipate some amount of delinquent taxes to be collected;however, there is no statutoryprovision providing or setting forth any per cent for figuring the same. Itwould be wholly within the discretion of the CountyJudge and County Auditor in determining any per cent of delinquent taxes that they reasonably anticipate to be collected.

Trusting that the foregoinganswers your inquiry,we remain
Yours very truly
ATTORNEYGENERAL OF TEXAS

By s/ArdellWilliams Ardell Willtams Assistant
AW:AW:wc

APPROVED SEP 7, 1939 s/Gerald C. Mann ATTORNEY GENERAL OF TEXAS Approved Opinion CommitteeBy s/RWB Chairman