### 3

OFFICE OFTHE ATTORNEY GENERALOFTEXAS AUSTIN

Hoaoreblo cww~* Ii.xheppere **f&i@xOller of**  **Publlo AoOouats**  **hmln, Taxes** 



### s 4olinQueat tu 8, ontorrtl

intoby aounty #ad a dolln

### xl ttaraoy, lnal~do, t8 **tom** aa pr0- the oollootion 0s 6trlot taxoe?

otnatbit 0r .a. 8. D. wwl,. olloato2 of Oalhhoon Uounty enA

tlon of **doUnguent** state and oounty taxo8, end I ml&it sey for ourselro8 aa welt, we am a8km
our ogiaioa if the cal.houa aaunay Cwmab, uup tbats or&glee1 hereto aWubhod, propurly applleS **t0 Mid**  **iDOhld@M &i~inqUOllt**  **$5-8 Of**  **dztiiil~~** dlrctrlots

1~1axid county. The oontiraot ia drawn

### 2

### 3

### Ub qnot4 

### trorparyercrph 1 OQ pag4 2 or said oontrttatr 

### "Plr8tyortt b#r04i4

### to employlrnd 404~ 

### horebg W@Oy 84oond 

## pmtyto snforo4 

### by malt or 

### othervii&Se, aladto aid 

### ati (184111t the looal cfSi44&?8 

### in Oh4 emforo~at of the ooll*otIonof all dells+ uu4nt 

### Stat0 aad 4onnt~ ad valoran ttxos, p8a4lty **@Id illkr48t,**  **4llb 811**  d&llqUMt tPX48, p4l.Ad.tt && <4E48t 

### (4X0-t t8X48 Oi ild.~tdOnt WbOl. dI8trlot8 and inooPporuto& rlttae all6 towno) dua any and all 

### poXI8IomlrubdirI8icba8

### or d4fIned Ot8tdOt8 Of raid OOUPt~ IUld

### St68 WhfOh t&to OQUltty **tar** Oti44tQiT **P4a4iV48** 8ilb M44ipt8 fa3', urrdorthe &WTVI81Ollb af **Artiohs 7254**  **arid 7257,**  

### R. S. 1925,an% &ma **to** 

### be dolinyuoatupar t&o **64~lQU8~t** t6IX **X4042& Of**  8814 OOlUltJ troDI 

### 1919 to E&o date oi the tasndlution of thio oemtrort

. . .a Artlo14 7200, 8. C. C., 

### 1925.r44drr
"The tar oolloator &mll be tbu rcwb1v.r Ul% Odbflt4Z Of til t&X48 &44*8#Ob Up4s t&4 t4x lisb illh18 QGUIl6J', rhdb4r .U6OM#d fOX tb4 E)trt* 02 ODUa8~, 8O&Oti, POGX how4 02 Oth4S wI?pO448 ma&hb&ht&)i G OOwJd to od.lwel tlw B(ypu 0040z& **t4 &a,**  **sad p**  **b4** the **em when**  **aolla6to4 to**  **the pm**  **or furi4,**  **6np pay**  **iJhe sm**  **over fo**  **the props**  **.UtL** 

### ItIes,M hw&lema provI&L'

### Qhspter **.? 08** **’ Tibia**  **I.28 of**  **~~raoa ’** **a Gfvil**  **Cltetutw** oi TorUr.(iWdolos 8097 to 8193, taahrire) Qorlr with t&6 

### oteutlonend aperatlon of the Qnirwjo 

### dbtrlots. **ArtLole** 8136 of 6aiU ohapt6r pro~%,desfor the oom~fss%orwr6 court to 8ntiqaIly

levy snd oaus* to ba 

### ausesaod au4 oolleot6d s~ftalant taxes to pay the latorert im boa%6 totard **and** i6- h&d uti3to retlrw th6 asas at &sturliiy. Artlalo 8130, %< iapru; prOYlQdr6 thst 06 th* aaLp*6lss the bond 16vy ir 

## maa* tha msm%661on*r6 art s&s11 lbrf sad 06~16 to b6 6660660d end oollootod 6 smfntWane0 tax to nust thr **oeut** af og*ra*iva SnQ sla4at*nsno* of 

## 66ia&1*tr10t. Arti 8140, #&x,6, praYidast -xik

ai 4t66er-ttt 

## 0sla 00u6e~~ 0f the 6axos autZwrlssd rssrsuader, esd in '~11PtaOtez-6 p6~wnlng thttm0 08 00=06t6a **fih~r~~ith,** tb6 **oountp tax**  a66066ox en4 OOUeOtor 6hsll h6v6 the asme pakr,m and $5611 be (commmd by tbt saw **XuLlS,** Ngulat,IonII **and** px043rfbahg6 **65 grorided**  **ror ths**  a66ci6ka*n6 **and ooll~otion**  **ot** Stst* **and vmaty**  taXme), unle66 othsawise hsrrl.6 provldod. The Court sh6U 6Onstitut6 6 boa&d O? cLq?&611668lon iOx woh dlstrlist, and all Low6 @moxrttng bw$de or quellsstion for Stat6 md oounty tiadng purp6668 rrh6ll **&wrra** 

### suoh Ol.stix~et **boerd. (AH,8**  19LL, p. fi3.)"

Arttralo 8103 asg~s.6hs rqplax aeunty irssoaor the ss~ossox of mob aiHi?iotM&d tier). rrq1~tr64

bf t;he.gqv) thrt 6ssessar s&all (r6666ii th@~'proprrty In fh6 Uiboriot and ddltrsr slid rolls to th6 0~66iatw'6 owrt for -tioa 664 00Prsotion 0r orr0r6. ,Tho, x4ituibal~of t&r 

## oounty as606608 $0 ;nrfon this duty ask&8 raid cdt&~e~ Ll6blr to bo r6mwsd fron otiio,. Artiole 81&d, 6~~6, '&akrutt t.hr duty ol the xegaar county tax oallortor to ocrlleot the dlstrl~h taxes und esld rrtlolo prowi$q* thst the obuxt nrq r~~niah an aQ0lt5ond bond and his r6i'unsl 3 require him to 0 0136@ly

th0~6with nmkos aold 

### aftloer 116ble to bo rw&?6vsd froa%ottloo. Artlale IH&.k, Usaitn(~.

with 

### dallaquent drufmigodistrictt taxas, prorld*s~ *The callwtor ahall a&r '6oartlrled llet or 611 d6linqwmt property upon which Oh6 braintiaetax hss not boon ~14, aad r6turn aMu CO ais Couxt, elioh shsll proewa to h6v6 t&t* alttg oollestsd **by** th6 #tie of 6imh pserprrty In t5s &a&6 rpszumrgrorided by bw Sor t&s 66le aS property



# lfar the oollLs.tion of &tat* cradoounty taxer. %?fi. 0~66bll6~. -J pUOh666 OnJ pXOQ.Ptr SO aold, POX th. bonefit vl:the di&teIot.* Aptish Bus, Superb , ;IrOYibbia that the 

### dirr)riOt mrnr ho3d
an sll)otiori, in th. mnnsr prmidsd, to **dstrridns** if the 

### dltirlot shall hey. It. mn 

### aspqroto ..~ssvr and 

### svllootvr R Rd l 6Sp6MtS bV~ti 0f Opu*a~uoPr COP thS R PMSUWit ax&QciQ%hO~ial Qf diEtriOt t6X66. xi tao-thim 0r thy **YOt.r@** YOt. **for** suoh prOp.sltim, 

### Ohen the St.tUtO **yrmid66:**

*****

. !l'h*eouP& shRl$aQpelAta tilt&&s ~.POOXI*U; 6b66SSUO~ aAh OthmP SUOh 9.aS.B 66 oollwtor, and thsy .hall (l&r.**boa4** and .x.rOillO the 66S. D66SPS and pUPiVPm th6 66Uh6 duties ee prundsd harsin for th. oolulty.8.simvf 

### and **eOUSUtW(** RAd tb. OOIid66it3IlUr6 8htil OXWOiSO **611 Of**  **the $WB?6l** **’ S**  hOrein oonfsrred klJ&U3 **said** .QUrt *Itb r01.tlvn to the 

## l gwilimtlva vf tax*& Tk goaural lar*,rOl6tiAg to the a66osataeat~oollrotlo~ S&a

.‘&U6l~,66~iOSl crt taXa@,, SC! SUP &S 

## l Q@i@8b b, .&all 

### a&tl;r.tO

th6 6666456S6At,O&l66tiAA 6~d .QU~66tiOZ# Oi Q+trfct t.XlS.” Thie 4sputmAt fn Qploioa Ev. O-l&2+? be&d thrt %hO t$i&iS~~Q~rs SOUr% 0% a OoMty h.6 .&hC!Ri~~ tv eAtW into 6 oentrabt drh o delinqwnt taa ettat'asyto oo~~fbt ds~inqbkult 001DllDoL( @Ohs01 dtSt~l$t t6666 **prar$d.d** th6 **pPOQOP** sohool suthorltisr had by p~ysr ordsr or rWdut.i&k end purruaot 

## to krtiois Nab, ~olnvn~. Civil 8tdtutrrs vi Toxae, sutbrl6sd tk6 county asswsor and oolleotar to 

### sss~ssend **aollsot the**  

### tnxrs 

### for 6614 

### ~c%aeoa rehool dlstrlot. CiPid OpiAiOl& ;tfk&.S. hOib that 6hS OOUAty .E6..6OP 

### and ovll..ter could pay the dsllnqurat tax .Dtomeg'e &awful Od.PliOAS btP.Otly **t0** him. A OOpJf Of QQiAbA tie.o-lhd7 i6 UIOl0a.d for YOUr POSiBt?.l%Oi @Ad OOA6id~TtktkUX.

**Efnd6r t&6**  **faota** 8wdttea with pour rw4u~sst we wuw3a **tlmt** tb6 **Tegulsr** oaunty .6@.66Vr sna aolleotor i6 66606sing sad oolleoti :t&a dra **tlat the**  **~OrunriSAiOAO~-b %?UP%**  **Of f!&%U.?t~~~**  **%%t~ a6**  the 3imrd of **F;cjualfaatlon** far ruoh drainag. di.trfat. **6~6***hat no eleotlon, under authority al: Artlole 

### 8U5, **mapra,** hw **been**held to authorize the appointiwnt of a 

### rspnrate abw6eor. a beparcte O0lloOtor of a816i &6in0&0 dlistriot taxes and orslingtlie distrlot oaaaisrrloner~ t&e **Fkmrd**of **$pualla8tiori** ior enoh of sa:d diotriets.

Tcu are, ‘ihereTor0, drimml that it 18 Qw oplllion,

unaer the raotr wbtt0.a by you, that 

### thebelinp;rrwt tax ooatmiot, (1oc~y st which la 0n0loe06 

### byy 09, en8ereii



### tnto butwaen thr '3dwlamr~ Wurt OS Cklhoun 

### c~~.~ty Doraa088 wrry, 0i2the 9th 6~ or ;FUW, 194l; inabide6 wl8hb its tora6 aact prorision6 

### the ooll*o8laa ai 6elLaqumn8 drainage d.islx&t tww. You arb li~owta~ 860 I *isa Mat, unOov tho faoto 

## sutmltte6 by you, thr Cw .dfhiofier~ 

## cma oz oald 00wy VW duly ~th~ri~rtl to b80~ into l wh BioUn~~nt tOr.OonbnOb.
Be trust that la tddo r86naeT we hare iidly an6WOJmd your Inquiry.