# _TheAttorney General ofTexas

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

4S24Alberta Ave.. Suite 160 ElPaso. TX. 79905.2793 ~~3334B4

1220Dallas Ave.. Suite 202 Houston. TX. 770026986 713msOSSS

SO6Broadway. Suite 312 Lubbock. TX. 79401379 SOSl747~523S

4309 N.Tenlh. Suite S McAllen. TX. 79501.1685 51216B2-4547

200Mam Plaza. Suite 4CG SanAntonio. TX. 79205.2797 5121225-4191

AnEqual OpportunityI Allirmatire Action Employer

,.,- Honorable MikeDriecoll Harria CountyAttorney 1001Preston, Suite 634 Rouston. Texas 77002 Opinion No.Jt+14 Re: Whether Harris Countymay collect a 15X charge on delinquent taxes collected through the county attorney’s office Dear Mr. Driscoll: Youask whether, when the county attorney represents the county to enforce the collection of delinquent taxes, maythe 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 maynot. Section 33.07 of the Property TaxCodeprovides 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 onJuly 1of the year in which theybecomedelinquent incur anadditional nenaltv to-defray costs -of collection, if the &t 0; district or another unit that collects taxes for the unit has contracted with anattorney pursuant to Section 6.30 of this code. The amount**of** the penalty maynot exceed 15percent of the amountof taxes, penalty, and interest due. (Emphasis added). Clearly,

. .. the condition precedent for Imposing the additional penalty

. . . ._ 1s tnat tne taxing unlt contract wlth anattorney 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 maynot. **Section** 6.30 of the Property TaxCodeprovides in pertinent part:

(a) The county attorney or, if there is no county attorney, the district attorney shallHonorable 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. Theattorney’s compensation is set in the contract, but the total amount of compensation provided maynot exceed 20 percent of the amount of delinquent tax, penalty, and interest collected. (Emphasis added). Yousuggest that thephrase “any competent attorney” in subsection (c) does not exclude by its terms the county attorney andthat 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. Wedisagree. 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” whomayrepresent 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 maynot 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** maynot execute a contract pursuant to section 6.30 of the codewith its county attorney. Thus, it maynot impose anadditional 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 MikeDrircoll - Page 3 (Jn-14)

,- SUMMARY

.- The Rarris County Commissioners Court maynot **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 maynot impose en additionel penalty to defray' collection costs pursuant to section 33.07 of the Property TaxCode.

. Very/tyly you#/ a

JIM MATTOX Attorney General of Texas TOMGREEN First Assistant Attorney General DAVIDR. RICRARDS Executive Assistant Attorney General Prepared byJimMoellinger Assistant Attorney General APPROVRD: OPINIONCOMMITTEE SusanL. Garrison, Chairman Rick Gilpin George Gray JimMoellinger

p. 58