**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

Boaorable George H. Sheppard gaptroller of Publlo Aooouatr Au8tin, Texar

SO11 port 42, 8ubmItr for our opinion thr thererrom together vlth the 8upa delinquent tax reoord of all dsllnt barred by thI8 Aotj the delinquent record ehall be examined by the ComIs8Ioners~ Court and the Oomptroller or governfag **body,** oorreotlons may **be** ordered made, and vhea fouad oorreot aad approved by them, pa b8 authorized c ent for the oaapllatlon thereof 8h811 aotwl 008t to the W% Oolleotor, proportIoMtel~ f?om eaoh th8 btate and OouatJ twte8, Or WnIoIpSl tSXO8, fiF8t eollootrd ira mob rOOoFd,8UOh **eO8t** ill n0 0180 t8 l

Xa0.d & 8UB 8q=1 **t0** fir8 (5 **e-t8** PO? **ita** OF **YFitt8n** lti **Of** th@ O?i#.ld 8-T 0t)

ruoh neord &ad ia a0 went till uv 0ospilka.g **oort** b. OhsX'@ t0 tbr trxpa78r. The drlinqueat tax r*oord vhen approved, 8b11 be p riuf&01. l

rldenoo of the dotiqU.nOT 8hom th8NO& ud VW thol'88b411 br l8 ranfl8 tV0 ~.a?8 of dolinquono~ W0tibt.d VhI8h 4ro not 8hOVA OD ti **?OOOrd** l 

### lW8~ittiOlb O? l 

### tV0 JOW 8UpplslOlkt t&Onto 8hd th.n b8 Ud. @(Iherein prorldl d. % **TU** 00118OtOr8 8h811 08U8. t0 b eompl1.d like NOOl'd8 Of t-88 d8linquOnt duo w di8tdOt iOr vhioh t-T OOlbOt fia tU l’O118 other thU m **btat8** W&d OOUlitT

X418, 

### urd

lfh.li l p pXí OVti

w th@ gOVO?Il~

b odr **Of** thr WPtiOUb? dLltri@t, tho GO8t Of 8a8. 8h11 b. l llovod in tho manor haroSa provldod.’

7fh8n th8 bV fi?8t bOOU0 

### l ffMtiV0, thir d.wrtrant nallod

the Onolorod l

xhIbit to tho ParrA8rorrorOollOOtOrr thFOU&Out th. 8MtO ia vhloh m mad8 8wf 08tiOZL8

Vith **lWfWbn00** to th. OorpiJntiOlI Of th. **de** inQ'U@d **tU** l'OOOX'd8 

### OC8llpplOSOILt8

thOCOt0.

TOU Vi11 nOti tbt VO rdri8Od tho TU A88888Or- ~OllOOtOF8 thS4t

in l Oa8. VhOX'Oth@ I'OOOld -8 oorpllod w **dOpUtiO8** In the ofiloo, It vould be neoer8bw **ior tFdtO**  kW;z yO\urtO l OOOtmt Of thO tw 8pOnt 'gz: the t "p'1'"p th. l'.OOl'd, "d.pplLt;ti+J8 

### NtO Of 8a 0~ pIid t0 th0 &ptiO8,
**t0** 

### l **riVO** 

### l t **th8** 

### 608t

for 

### Oolgiling

th. l’OOOX’d. MO a180 addrod then that It -8 our **opiniom** tbt it vould be nooerra7 for thm 

### tol ooount

for the rooord sort a8 **fOO8** 

### Of OfflOO. lfo nmhed the oonolorlmttit tho **vork oould**  **be done**  **b doputi.8**  If **the amount**  paid to them OOtid b0 &OOOU&8d iOr l**8** fOO8 Of OfriOr, bOO8TL80 Of the f&Ot **thfbt bhi8**  pFOOOdtW0 **VOad n8~888?iir**  

### h8VO**t0 b@**  follovod if th8 **vork -8**  dono **~.dOpatio8** ln ordo? 

## to w

## Ft;,;t **th#** 8t8t8'8 p?t Of th. **iO8t ’** **tes OORpil,+Eg**  th.

*****

‘Xn othor **vortb,** vo **oonoludod** that Ii York dono w deputior oould not bo oonrldend l8 l pmt of tho 008t Of OOrpiiing th8 POOOrd th0 8)trtOin 8U8h iU8t8IIOO8 vr.ldlnot par anJ put of the 008t for ampiling tho

. genoruble **aoorgo a.**  **two fi** gaoreblo Norgo I. 8hopW?d, ?qo 3

-0 h418 ?OO~t~ hbd 8Ubitt8d t0 U8 8 **OOrtifi ObtO**  8OV8? the **008t** for oonpIlIDg l woord, 

### vhloh 8h0~8 t& iOr&g UOUUt8t

Q. x. u@no **W&on**

%I8 1W00rd OOntain8 U;671 thO8, @ad LOU vi11 notloo that 5/ 

### por llno 

### for ocapIlIng the reoord **vould** t0t.d 458w% u. xr xO0d~ 18 th0 hx &88e88OP-oOueO

### tor or tlu ooontyj therefore, vo 

### vorrld like for rap to 

### Add88 a8 **whothor** or aot hi8 ohrgo **0s** g!!jo.oooan k **oonrldsnd** 88 

### 6 **part Of**  

### tho **008t** 

### for **ocmpilin(l** th8 1~0' o rd, provldod

he l **OOOUUt8** 

### for th* ueunt l8 A foe of 

### ofri00. **YOU Vill**  a180 8dVi80 W **VhOthW** Or UOt it 18 **fOUE opinion**  **that** our 

### prooedure of ooaaldorlng vork 

### bono w dOpUtIO8 in th@ OffiOO 18 in bOOOP&BOO Vith thO prOri81~8 **Of** th0 **1~.** 

### If m are **not OOrFO8t**  

### in OU?l**On8t?UO tiOli**  l8 **t0 POtittiIU**  

### dOputi.8 **to 8Orgti,**  **th. WOOfi,**  and in th8 **8.Sna8?** in vhloh **Ve h&v.**  

### urived at th. 8ki0'8 jXa?tOf th. 008t, **VO** 8b811 **a8k** 

### tbt TOO 

### bdtir. U8 Vhbt part 0s the **OOlt,** If 4ay, @a bo paid b the atato la 0.808 YhOZO tb **VO?k** 18 don8 br 

### dQtUtiO8, v. 

### hU0 bOoa 

### bdvi8.d **br** 

### b mabor Of **tU A88888O?-OO~OOtOr8**  **tbbt b**  **bOtt8? FOOO?d**  **Un b.**  **8&d. w**  **th0 dOpUti88**  **in th8**  **Offi** 

### boom80 of 

### the faot tht 

### tlq mu more 

### fuillu vlth the de-‘;~;‘;~E 

### Of tho proportr, l to., on 

### vbloh -08 are do

### In OOnMOtifXi vlth your 

### l.aQUt~ fou 8UWlt 

### the l 

### xhiblt nrorrod 

### to in rour lottor vhorela Lou ruggortod to 

### the varloor
**TU A8808~0?8-o01100t0r8**  **Of th0**  **8tatO** 

### tit **~00 OOMidOc+d**  **t0** 

### b@4 vlth the **portIn*at** portion8 

### 0s **beotion** 4 **0i** f# **YOl ’** **llOU ’** **8 +3Xa8**  **OiVfi 8tatUte8,**  

### Pl’OVidkrg that **“wr ’** **-** moat for tlu eompll~tlon thrpeof (th@ doliaquent t&x **reoord** roqulnd md ruthorlred w raid Artiolo) rh811 be l thorirod b **aotual 008t**  to the Tax ColIootor, 

### proportlonatrl fm8 o&ok **the** 8 to bnd county I Ia **tUO8, OC**  **8uniOi&Ml tU.8,**  

### flm 001 l otod irar 8Uoh ?OOOX'd,8UOh 008t iSin0 0880 t0 l xoood

l 8Um 8qUbl t0 M par it88 01 VrittOa lin, Of thr O?i&$.M;l OOPY Of 8UOh POOOrd W3d in 80 

### OV-t 8hs11 Ug oompiling 008t be ohbrgod te the tUp&~O?.' (?amnthO8i8 01~8)

### 179

BN pw=ont provldod b thy abow 

### l fthe payunt

0s 

### l otu41 8rpnrer A8~0880~ooll~Oto? i.Ii th@ di8OhbrgO Of A @488iolr Or O~UI8btiOn fO? OffiOhl 88WiOe8 pOrfOmOd **br** hk. ,,8 ~~8tl'W tb **proooduro** OUtli.Md rorrla t& attaohod mom49 **or** 

### l

xhlblt to k grounded ups theory or oonoeptloa 0s ruoh .fiovod008t l8 l fO0, O~m~d88i01h Or 004WWtiOll 0-w to th8 tU 8f~IOibi by N8On Of 8O?ViOO8 prrformed in hi8 Off10~1 8apa81t7 

### d honoo UILdO? th@ 8tatUtO8 

### U&dth@ **-0-t dooirion**  Of me008 OOUUty V8. OUl'OtOll 7.t ?Opo?tOd), 

### b7 tho 8ttgNO court 

### 1 of fOXa8{ to **bo aooountod**  or b8 a r00 0s ofrIoo or **paid** Into tha 0rrfo8r8 **8ahm** hur4 in OOPntiO8 gO)rOl’Md th.Mw. m thi8 pd88, 700 

### proooed to oonputo tho 'aOtIUUf 008t' Of Oarpiling 8UOh dolinquont tax ?ooordr br relating the tim0 eonrumod **br** th0 **regular** appolntod and aotl.4 drputy, to the monthly ralav 

### l flOv8d **bnd** buthorhod br **due** OrdOr **Of** th. **Court,** 81~4 baring 

### a?- rived at ruoh 008ts HOP thm 8UOh **“ ~OtUd**  **008t ’**  

### br **t&iag** pm ortiorrstal~ from 8tat0, oountJ, munIoI~l or **dirtriot** tar.8 

### 001 l oted, and OnUsing 8CUBO to bo, br th0 rbid F+x OoUootor, aoP ootded for a8 A fee of orri00 

### or paid **ovor** Into the 841~7 **fund, &or**  portimnt 8tatlltO8.

nrrlvod at w Lou or the titiaato **di8pO8itiOii of**  

### tho no ual oo8tm

Uo **find** no **error or**  fault in thr uthod of 

### 2TtatIon

**to** k **born0** ratably **br** tho **nrlour** 

### tu fund8 n&t rind Our8olvo8 la ngreemont vith tho funda8ent~l upon vhIoh 8uOh proooduro l'olt8,that 18 to 8aJ, loved aJ%doantmpbtod **w** tbi8 **8tatUta O&a**  **b.** OOn8idOrud **48 Or**  **OQL1-** vortod Into l fro, 0onl8810n or oorpormntlon noolcnd W tb A8- 8O88O~oOilOOtO~ iItthr a8OhbrgO Of hi8 OffiOtii dUtiO8, t0 b0 b000mod for a8 **a r00**  **0s 0rri00,**  onth8 sontm~,lt appurr th4t thr adly pUFp380 Ud iI&& Of tb# that portian 0s g0otion 2 0s Art1010 **to, vO8**  t0 **oasblo th0**  **TU** li88088Or-CO VO 8dIB;tUd 008t8 a8 votlld b4 t1 f W delinquent **AotJ 4nd**  to **p::dr** for **8UOh** reimburraent not Otir out of oount~ **tUO8** OOllOOtOd, l**8** h.d therOtOfOl'0

### bon th. **8t~tlltO~ -0,**  btlt **1ikeYi80** Out Of 8tatO tIU OOllOOtiO~ Of th8 tU OOlleOtiOM Of **8UUiOi~litiO8 O?**  **tUing** di8triOt8

**, 80**  

### that **8bOh** Of raid **t-U 001.**  lootionr **8hotid** equitably **and** ratably b+u the oort of oaarplling th0 rOOOrd8 Of delinquent tax08 Of 8uoh **VariOU8** tS%Ilig Uliit8. Phi8 rtatute do88 ILOt, either oxpro88l~ or **br** neoercreryIapllwtlon, provldo 

### for 

### or oontsmplnto th8 oolloot1On rrrm tho 

### taxpayera- 

### Crrmq 0th.U out8ido 

### btOFO8t O?~OCIOIL, Of tho **bOta 008t** 

**--** Jig**th@8e** dolinquont 

### MOOt'd8,bttt, 011th. 

### OOIltN~, It 18 **oth.FZ38.** 

## l

**qM881~** provided. ThO 

### bOtUb1 008t Of Oarpiling -88 &llaqgent **roooPd8,** rlthor in A ftiod amoUnt or In m amount to bo ,aputod **aft8P** th4 **VOt ’** **k 18**  **done, 18**  

### lkOt ~~80880?-~01100t0? **80 48**  **t0 b**  **OOnrid.** id In **or** oollootod by the **4 rO8,**  **OorpO&rbt~n or**  **0&88ifin** teoolvod br 

### hi8 Atid t0 b. l

ooountod

**for** l

### 8 A fw Of Off&o@ 6~ paid into the **8b1br7** fund. On tb oontrur, the 

### uotte 0s rUOh AOtUbl 008tr if 44 **18** fOUUd t0 **0X18& %8**  

### taken OUtOf **mono78** eollooted **b8 kX.8,**  Yhdh.? 8kt@ , OOUUt7# **8Ud8ipbl** O? tuiag dirm'ovor to the A88e88Or-@Oll8OtOP rat&b17 or pm-
**~iS&W8ing** ruoh OffiOibi for naronabh Ud nCJOe88bl7 .mO,l808 

### Yh.ioh ho I8 Out-Of-pOOk.t, not oxoordingthe **8ktUtOm** 

### rUir\n. l[bllOO, if tb tUU A88.88Or-CTOlhOtO? Of 

### 8 Wttttt~,

### -8Olf,
a hi8 offioiblObpboity,find8 

### tb tti and 

### th.8ObXU Of 

### Om Ila 

### th8 dollnquenttax noordr requlnd b 8bidArtiolO,in addIt son to 4 blomg vlth **hi8** 

### OtfhO? OffiOibi **dutirr,** 

### 110 bOtUb1 

### 008t ti8 born bOU?Md bCbObtU0

thit OntiM tiM Of 

### thi8 OffiOibi **ba8** bWtt pUMh&lOd .lrw%dy fer the **perfomanoo** Of there dUtIe8 **br th.**  

### wmnt of 

### hia
**0rrioiai 813m7~**  **weri80, if**  **hi8 ngular**  degutr 

### r0*00, in l d4ltian to th8 oth8rdutiorvith rhioh theybra ohmgod, are bblo to oapilo thO8. delinquenttax **MOOti8,** 

### no sbOtUbl 

### OOlt,"YithLn the inky& rent Of thI8 8tbtUt0, 

### hrr8 **bO8n fmOU?POd**  **bOObU8.** tb 

### 841aq authorIsd **by** 

### th8 OO8Qi88iOMr8' OOWt **fOP** 

### tb p0 Wit **Of** 

### 8UdhdqUtio8 vi11 **tbko** 

### 0.t'.

Of ruoh 008t8. It 

### 18 w Yt&l OtUbl

**O8t8 4~**  **a pon4.d**  **Or** di8buM.d **w** th@ 

### h8088Or-@O~OOtW **b-it@ of**  **.&** dltlOnA1 

### porrfmnol or the proriding of addItIoab1 

## l qQtmont, retul17 And roaronab~ neooruw' ts tha **drl$aquent t41**  **lwoord8,** that "bOtU4 Proper,**$OapilbtiOXt 0s**  **th.8e** 008t8 ?lWO bO.Zlinetu’ro~, 

### YhIohmay bo t'eidUr8Odla the rod0 outlinedb the 8tbtUtO.

**Ye** are not mmIndM of the vortaj oon8IdoratIonrattendoutlimed by ou and tho good IW8tit8 to bo nttahbat **VO** w OOn8t?a L 

### l **da** a8 A BISbttOP

Of 8triOt **bV, to**  bdVi80 ,0&h& thi8 prooodrulo**d-8 not**  f8iioV tho -qltb@MtLt8 of th. 8tbtUt0, e1th.r in **ia8tlUlOO8** VhOM **the80** MOOFb at'@O*ild **b** 

### the A880880?-OOllclOtOP, hia8Oif, OP **w hl8**  dulr **bppolntod bnd**  AOting lb'@iiO8*

**TMUtbg the**  **fOtWgOing** 8bti8faOtOril~ **aMYOr JOW**  **in** qulrlor, vo lro