_ The Attorney General of Texas 

March 15, 1983 

JIM MAnOX 

Attorney General 

Supreme Cowl Suilding 

P. 0. Sor 1254S 

Austin. TX. 78711. 2549 

5121475-2501 

Telex 9101874.13s7 

Tetecopier 512/475-02836 

1807 Main St.. Suite 1400 

Dallas. TX. 752014709 

214/74289*4 

4S24 Alberta Ave.. Suite 160 

El Paso. TX. 79905.2793 

~~3334B4 

1220 Dallas Ave.. Suite 202 

Houston. TX. 770026986 

713msOSSS 

SO6 Broadway. Suite 312 

Lubbock. TX. 79401379 

SOSl747~523S 

4309 N. Tenlh. Suite S 

McAllen. TX. 79501.1685 

51216B2-4547 

200 Mam Plaza. Suite 4CG 

San Antonio. TX. 79205.2797 

5121225-4191 

An Equal OpportunityI 

Allirmatire Action Employer 

, .,- 

Honorable Mike Driecoll 

Harria County Attorney 

1001 Preston, Suite 634 

Rouston. Texas 77002 

Opinion No. Jt+14 

Re: Whether Harris County may 

collect a 15X charge on 

delinquent taxes collected 

through the county attorney’s 

office 

Dear Mr. Driscoll: 

You ask whether, when the county attorney represents the county 

to enforce the collection of delinquent taxes, may the Aarris County 

Commissioners Court Impose an additional penalty to defray collection 

costs as permitted by section 33.07 of the Property Tax Code. We 

conclude that it may not. 

Section 33.07 of the Property Tax Code provides the following in 

pertinent part: 

(a) A taxing unit or appraisal district may 

provide, in the manner required by law for 

official action by the body, that taxes that 

remain delinquent on July 1 of the year in which 

they become delinquent incur an additional nenaltv 

to -defray costs -of collection, if the &t 0; 

district or another unit that collects taxes for 

the unit has contracted with an attorney pursuant 

to Section 6.30 of this code. The amount of the 

penalty may not exceed 15 percent of the amount of 

taxes, penalty, and interest due. (Emphasis 

added). 

Clearly, 

. . . 

the condition precedent for Imposing the additional penalty 

. . . . _ 1s tnat tne taxing unlt contract wlth an attorney pursuant to section 

6.30 of the code. The issue, then, is whether Harris County may 

contract with the county attorney pursuant to section 6.30. We 

conclude that it may not. 

Section 6.30 of the Property Tax Code provides in pertinent part: 

(a) The county attorney or, if there is no 

county attorney, the district attorney shall 
Honorable Mka Driacoll - Page 2 (Jn-14) 

represent the state and county to enforce the 

collection of delinquent. taxes if the 

- commirsioners court does not contract with a 

private attorney as provided by Subsection (c) of 

this section. 

.*.. 

(c) The governing body of a taxing unit may 

contract with any competent attorney to represent 

the unit to enforce the collection of delinquent 

taxes. The attorney’s compensation is set in the 

contract, but the total amount of compensation 

provided may not exceed 20 percent of the amount 

of delinquent tax, penalty, and interest 

collected. (Emphasis added). 

You suggest that the phrase “any competent attorney” in subsection (c) 

does not exclude by its terms the county attorney and that the county 

attorney of Rarris County can therefore execute a contract with the 

Harris County Commissioners Court pursuant to section 6.30 of the 

Property Tax Code to represent the county in the enforcement of 

delinquent taxes. We disagree. 

First, in ascertaining the intent of the legislature in enacting 

specific legislation, all provisions which bear on the same subject 

are to be considered and given effect. Jesse” Associates, Inc. v. 

Bullock, 531 S.W.2d 593, 600 (Tex. 1975); Calvert v. Fort Worth 

National Bank, 356 S.W.2d 918, 921 (Ter. 1962). Subsection (c) of 

section 33.07 cannot be read in isolation; subsection (a) of section 

33.07 must be read in pari materia with subsection (c). Read 

together, it is clear that the phrase “any competent attorney” in 

subsection (c) refers to the “private attorney” who may represent the 

county should the county commissioners court so decide and does not 

include the county attorney. The county attorney has a duty to 

enforce the collection of delinquent taxes, unless the commissioners 

court contracts with a private attorney to perform that work. The 

county attorney may not contract to receive extra compensation from 

the county for performing a statutory duty. See V.T.C.S. art. 336; 

Attorney General Opinion O-2610 (1940); cf. Attorney General Opinion 

- 

MW-483 (1982). 

A commissioners court may not execute a contract pursuant to 

section 6.30 of the code with its county attorney. Thus, it may not 

impose an additional penalty to defray collection costs as provided by 

section 33.07 of the Property Tax Code when the county attorney 

enforces collection of the taxes. 

p. 57 
. 

I 

Honorable Mike Drircoll - Page 3 (Jn-14) 

,- 

SUMMARY 

.- The Rarris County Commissioners Court may not 

execute a contract to enforce the collection of 

delinquent taxes with the county attorney of 

Aarris County pursuant to section 6.30 of the 

Property Tax Code. When the county attorney of 

Earris County represents the county in enforcing 

the collection of delinquent taxes, the 

cmissioners court may not impose en additionel 

penalty to defray' collection costs pursuant to 

section 33.07 of the Property Tax Code. 

. 

Very/tyly you#/ a 

JIM MATTOX 

Attorney General of Texas 

TOM GREEN 

First Assistant Attorney General 

DAVID R. RICRARDS 

Executive Assistant Attorney General 

Prepared by Jim Moellinger 

Assistant Attorney General 

APPROVRD: 

OPINION COMMITTEE 

Susan L. Garrison, Chairman 

Rick Gilpin 

George Gray 

Jim Moellinger 

p. 58