OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Boaorable George H. Sheppard 

gaptroller of Publlo Aooouatr 

Au8 tin, 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 0 t 

) 

ruoh neord &ad ia a0 went till uv 0ospilka.g oort 

b. OhsX'@ t0 tbr trxpa78r. The drlinqueat tax r*oord 

vhen approved, 8b11 b e p r iu f&01. l rldenoo of the dotiqU.nOT 8hom th8NO& ud VW thol'8 8b411 br l 8 

r a nf l 8 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. @(I herein 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, ur d lfh.l p pli XíOVti w th @ g OVO?Ilb o~ dr 

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 na llo d the Onolorod l xhIbit to tho Parr A8rorrorOollOOtOrr thFOU&Out th. 8MtO ia vhloh m mad8 8wf 

08tiOZL8 Vith lWfWbn00 to th. OorpiJntiOlI Of th. deinQ'U@d tU l'OOOX'd8 OC 8llpplOSOILt8 thOCOt0. 

TOU Vi11 nOti tbt VO rdri8Od tho TU A88888Or- 

~OllOOtOF8 thS4t in l Oa8. VhOX'O th@ I'OOOld -8 oorpllod 

w dOpUtiO8 In the ofiloo, It vould be neoer8bw ior 

tFdtO k W; 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 Oo lg ilinth. g l’OOOX’d. MO a180 

addrod then that It -8 our opiniom tbt it vould be 

nooerra7 for thm to l ooo unt 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 wFt;,;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 l 8 l pmt of tho 008t 

Of OOrpiiing th8 POOOrd th0 8)trtO in 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 OOrtifiObtO 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-oOueOtor or tlu ooontyj therefore, vo vorrld like for rap to 

Add88 a8 whothor or aot hi8 ohrgo 0s g!!jo.oo oan k 

oonrldsnd 88 6 part Of tho 008t for ocmpilin(l th8 1~0' 

o r d, pro vldo d he l OOOUUt8 for th* ueunt l 8 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?UOtiOli l 8 t0 POtittiIU dOputi.8 to 8Orgti, th. WOOfi, 

and in th8 8.Sna8? in vhloh Ve h&v. urived at th. 8ki0'8 

jXa?t Of 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 doIn 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 iSi n0 0880 t0 l x ooo d 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 f the p a yunt 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 rorr la t& attaohod mom49 or l xhlblt to k grounded ups theory or oonoeptloa 0s ruoh 

.fio vo d 008t l 8 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&d th@ -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 

00P 1 l oted, and OnUsing 8CUBO to bo, br th0 rbid F+x OoUootor, aoootded 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%d oantmpbtod w tbi8 8tatUta O&a b. OOn8idOrud 48 Or OQL1- 

vortod Into l fro, 0onl8810n or oorpormntlon noolcnd W tb A8- 

8O88O~oOilOOtO~ iIt thr 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 neoercrery Iapllwtlon, provldo for or oontsmplnto th8 oolloot1On rrrm tho taxpayer 
a- Crrm q 0th.U out8ido btOFO8t O? ~OCIOIL, Of tho bOta 008t 

-- 

Jig th@8e dolinquont MOOt'd8, bttt, 011 th. 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 ooo unto d 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 OUt Of 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 oxoording the 8ktUtOm rUir\n. 

l[bllOO, if tb tUU A88.88Or-CTOlhOtO? Of 8 Wttttt~, -8Olf, 

a hi8 offioibl Obpboity, find8 tb tti and th. 8ObXU Of Om Ila 

th8 dollnquent tax noordr requlnd b 8bid ArtiolO, in addIt s on 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 oth8r dutior vith rhioh they bra ohmgod, are bblo to oapilo 

thO8. delinquent tax 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 8Udh dqUtio8 

vi11 tbko 0.t'. Of ruoh 008t8. It 18 w Yt& l OtUb l O8t8 4~ apon4.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 P 

roper, $OapilbtiOXt 0s th.8e 

008t8 ?lWO bO.Zl inetu’ro~, 

YhIoh may bo t'eidUr8Od la the rod0 outlined b the 8tbtUtO. 

Ye are not mmIndM of the vortaj oon8IdoratIonr attendoutlimed 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 inqulrlor, vo l ro