445 

OFFICE OF THE AITORNEY GENERAL OF TEXAS 

AUSTIN 

Fonorable Taylor’ Carllale 

Crl.dmS Distriot :.ttorney 

jCauf=ien ‘County 

Icauhan, Texas 

Dear 3.r I r\ttentlon: 

i3ake uf oanvenienoe in nnswrin,*: y0Ur 

&l’OUFd and nwtbercd your qu@.ioW3. $0 

trod, the two cpmtlons rrsnd 9s io3.lowst 

*Can tRe Conrd of Jupsrvisora of a Levoa InPrOvemn~a:~iutrlot naiely proookd In the gollcotion of 

t5eir dellnr;ucnt tarea In either of two ways: under 

tb ststute prOVidhQ for the oollaotion OP ~itate snd 

OOlrnty taxes tlmt, are deli~nr;ucnt - or 
, ’ 

??onorabJ.a Taylor Carlfsls, page 2 

446 

2. WStrlotly under t&3 provisions of INiiole 

8017 -e~OOOrdi5.?.ly es th0y nay desire 50 FrOostd?" 

Artiole UN.6 wss enacted 13 1925 by ths 49th 

LegialatWo or ‘:cxa3, en9 sold article ;rovide3 .93 fol~ous,: 

*Tax collnotora of levee improvemnt dlatricta 

ahall perCOrm all duties and ererolse all powers in 

rasFa:eat to delinquent taxes due levee Improvement 

dlatrlots a3 may be provided by law for t?e aolleotlon 

oi delinquent Xata and oount;? toie3, :rcS t!te oollsotion 

of such delinquent levee tiprovaeat diatrlot taxes and 

sale@ of Iroperty therefor ahall be governed bj the 

law8 applying to the oolleotfoa Of dalinSu8nt State and . 

county taxes Rnd foreolosure deoree thersfor shall include writ of 9os3ss31on. T?te su9arvisora are al.80 

given the po;rer and autboritg to collect suoh delinquent 

taxce, and to lnatltute and ?rpseaut,s suit3 in the name 

of the dlatriat Cor their oolleotlon; and suoh dlatriata 

are'alao authorized to do and perform all other thinea 

that nay be aeoessery for the. callnotion of such taxes. 

Taxes levied under this law shall be a first and prior 

lien upon all. property ag&.lnst whloh they sre asaeased., 

and shall be payn3lo and ahall.st3ture end beoume deliaWent a3 provided by las for &ate and county tarea." 

Artiole IOBOe, v6rnon~a Ariiotated Texae gtatutae, 

enacted 1~ 1935 by the 41th LegIelature, reads as follorsr 

*That all OC the ~oviolon3 of Title 122, of the 

‘ievlsed cfvll ::t::tutas or TexaB, or 1925, be, and the 

S%c6 are r:ade srail3ble in 30 far a3 saw :lay be api.llcable and neoessary to all 3ohool dlatrlota and muuiolpal 

Cor;;orations orgalzed tinder any Kenera or spool81 law 

of tkls State and whioh have power and authority to levy 

aad colloot Weir own tares', %nd t&at eaoh of auoh corPOratlone 3kaL.l here the benefit of all liens and remedies 

for the soourity bjd collcotlon o!' ta:ea due them a3 1s 

rrovlded in saI-1. Title in the case of tax83 due the Atate 

end CO!.m ty . * 

:<e regard aald Article 1OOOa as oumbtlve Of 

JQtiole 0016, above quoted. 
::onorable Taylor CarlIsle, page 3 

Among the provlaions of Title 122, so made 

available to levee improvement dlstrlots for the collection 

of theoir delinquent taxes, are Articles 7328 and 7345b of 

Ybrnon~s &Uoteted Texao Civil Statutes. 

Said Artloles 7328 and 7345b are set out at 

length in the statutes and are readily aocesslble to you; 

no useful purpose would be served by setting 8-e out at 

length in this opinion. 

In addition to the two foregoing aethoda available under the prorls1ona of Title 122, ther’e is 8 thLrd 

xetbod available. .It Is set forth in Artiole 8017, Vernon*s 

SWWA Civil Statutes of Texas, Annotated, and is also 

r8Sdi13' aW8SSfbl8 t0 YOU. 

yrom the foregoing it follows that a levee ixprovemont dlstriot deeirina to oolleot Its delinquent taxes 

ha3 available to it, at its option, elthor one of three 

methods, and that it may sately prooeed in the collootion 

of its delinquent taxes in following either on6 oi three 

a8thode set out by the statutes of Texas, 

3. *v&th regard to the oourt costs of suoh 

suits for the oolleotion or suoh delinquent taxes aim3 

to ths Uistriot, are the tees of the officers of the 

court limited in this kFad of oaae as they em in 

-AFidole 7332? 

4. *:yould the p&Arict be exempt from liability 

for au& fees aa ooats, a8 are the State aad County 

under &ticle 73X37” 

you axe advised that if thee distriot desires to 

ad does proceed UJIder Artlole’ 8017, then Xrtioles 7332 and 

‘333, Vernm~s Annotated Statutes of Texas, are not appliQable, and the dfstpict will be subjeot to t&a Sam costs 

of court as is any ordinary litigant. 

In order to determine *other the diatrlot is 

8ntfthl to the benefits provided in Artiales 7332 and 7333, 

‘%e the suit 1s brourkt as a State and’ OOLilIty Suit WOUld 

be brought Ppe must &st determine whether the two statutes 

evr+‘plic~ble. 
zonorabla Taylor Carlisle, page 4 

(3a 6xO8pt from the diiioutirrion of thesre tW 

;1ua3tions; however, the question of the fe'eos~allowd a 

oouoty or Uistriot attorney by Artiofe 1332, ns this Eattar 

will be taken up in oonneotlon tith unot!W point.) 

,Artiole 7337, VI A. C. A. of Texas, reads as 

followsr 

'Any lnoorporatod 0it;r or town or sohool district 8ka21 tlfW8 th8 l'&ht t0 8llfOrOe th.s OOllOOtiOll 

~of dsllnquent taxes due It u&or the provlsloas of 

this chapter. (Chapter 10, Title 122)" (?arenthetioal 

mattar. added) 

me have previouolp quoted Artlole 1060a, whloh 

alao bears on tho powra and righta of alties, to-is ad 

lndepondeot sahool dlstrigt3 in the oolleot3:on of delinquent 

tases, In vlzw of rxtiolas lOBOa, 7337, and 7x3, we belleve 

that a a6vc8 iizprovezeat distribt ia in ~JI cmalo~ou8 pOsiticM 

to ttit at a uity, t3y@1 ap independent school dlutriot‘ TurnI- ‘-3 to the case IF.NI on thla subjeot we find th8 Distriot Clerk 

1s Ontitled only to the fees set forth in Artlola 7332 i.a 6 

delfnquent tax suit by a oity tom or lndspeude~t sohool 

dlatriot.. :jee ~;uolos v. Ear& County,. (Ccgm. App.) 298 5. :V. 

417; Begublio Ins. co. v.'Zighland Park Ind. Sohool niatriot, 

37 & g. (zd) $27, #rlt of error refused; Sour L&6 Ind, Sahool 

3lstriot v. l&sterling, 142 3. 7.7, (2d) 237, writ of error rebred. These,smo authorltla~s support the proposition that 

:~tlcle 7332 also applies in mob oases. 

Bearing in nind the ex?aptiOIl t-0 tb,e above die-- 

ousslon, you are aUvfseU hrtfoletl 7332 and 7333 are applfoable 

to 4 dellnauent ux suit brou&t by the Uistriot it' the Sate 

-ud oounty~oolleotibn method Gbove outlined 13 used. 

':;e next quote your questlona H&bars 5 and 0: 

5. **Can the Eoard OS siperviaors Of a Levee ImproveEont District proo8ed to obntrsot wit> !m attorney for the 

OOllection of tholr delinquent taxes withollt the approval 

Of mot oontmot by the AttOrn8p Gonsral? 

"1s t;:e.oompansation to thn attorney in suoh 
:ianorable Teylor Carlisle, page 5 

mtlele 7335, Vernon*3 :nnofated statutes of 

~‘0x44, allows the Comlssioners~ Court to aontraot with 

5n-v aozpetent qttorney to enforce or essist .In enforctig 

:be ceilaction 0r delinquent State and aounty taxes under 

>r*scrlbbcd oonditlons. Artiole 7335a ?. A. C. 3. of Texas, 

, 

JOt3 ttie !%Xh3u OOqx?aSatiO~ Of said attortU?y st 15 per 

ocat of the amount aolloated and further ~rovidos that the 

ooatraat must be approved by both the Conptroller end tine 

ittorney General of tke 3tate of Texes:. 

In order to settle the Cuemtion OI? the aj#icabllity of these statutes to your westiona, we agoin mst 

refer to the analocJous deoisions in del.f;lquanf tax aufts 

browAt by cities, towns and independent sahool dlstriats. 

3~11 9. JLensfield Ind. School Xstrlot, 12Q 3, ‘5’. (2d) 029, 

deals with the validity or a aontraat bntxeon sn independent 

~hool distrlat end a pivate st,torney, where the compensatlan Qrovided was 20 per cent of the amount colleoted. The 

oourt !:eltl t!e portion or ,%rtlcle 7335a, providing for the 

sXro9al of tax ~aontraats entered Into by the Commissionerst 

COurt;l by the State author f ties nomad, not ap~lioable to 

delin$uant tax oantracts’ entered in%2 by inde>endezit sohocl 

~~lstrlots. The oour t reasoned ?&at the State has 4 direct 

Interest In the oollootlon of Stato and oounty taxes, avheroas 

it has no auoh direct interest in the colleotloo of del.iqquent 

taxes Of independent sahool dlatriots. 

Applying that reasoning: or the su.wene Court to 

ths instant situetian, we ounalude thet the 3osrd of Superrisers is not reouired to submit their delincuent tax oontraot 

r;r the aQpravsl*oC the Compfroll.er and Attorney %neral. 

?Our question NO, 3 is therefore answered in the aifir@MYQ, 

if Ux dlntriat proaeeds to .colleot its taxes by tie :3tate 

-3 aoEnty method hereinbeiore outlined. 

3~ also answer queskon;~Xq. 5 in the afY%nuMve 

if the district Poc8eds under .utioib 8017. action (h) of 

irtiole eo17 pr09ide~ for the ampi0ynar.t of s.n attorney, and 

‘here is no provision for the spFrova1 of such aontrsot by 

QJr State authority. 

1.7.~ neti aonsider question M. 6 set out above. 

irticle 73354 has no 

btiole 6017. however 

application to suits browht under 

4 more difriault oucstian Is presented 

I4 tha event’the dist&at chooses th* state and oounty aol- 

’ e”tiJn me&&I 
;r.onoreblc Taylor @mllele, :a?..o~ 6 
451 

?oonorable Taylor CarliSle, paLTe 7 

aouaty attorney to represent t&v levee kqroveaent dfstrfats 

in mit8 for t)le oolleatlon or dellnc.uent taxea. Such representation on hla Part in suits broraht under &Mole 7345b, 

Title 122, would be isocqatlble with hi3 duties as county 

attorney, as set out in .Artiole 7335. By t!m: artiolo oven 

thou& he does not represent Vie oountf ln c tax suit, he 

nust aotivaly amISt the prson with -#hihoE the tss contrnot 

is -lade, nnd V&O does actively represent fke county in Suoh 

3ult. You will also note that by reason of t!m provisions 

of .@tlale 7345b, the Ltipleaded tnxinz unita are partlee 

defendant, and of aourse have the right to question the 

causo of oatlon asserted by the plalntlff or any other imPleaded unit. It is plain that the county attorney my 

not represent the levee dietriot in a suit brought under 

,?rtiala 8017, it being unreasonable to, preslllce that the 

fern of reedy deternined upon by the levee iraprovfment 

distriat supervisors, eating under the auvtcc of their 

,attornay,.would daternine~ whether or not t?,e county attorney's 

employment Would or vmuld r!ot be ircoapatibla. he believe it 

to be caslly apparent that In a oase where. the acunty attorney 

could not :epreaant t:le levee itiprovezent diatrlo% by remion 

0: 51s ofZicla1 status as oounty attorney, that the assistant 

County attorney appointed by hti would be equally dlsquallrled. 

Your question No. 8 reads as followa: 

8. Tr the taxes delincgant are several tine6 

the value of the land against w!liali they are levied and 

aaaessed, can the laud be sold at judicial sale after 

foreclosure ror a leas amount then the total taxes, 

Penalty, interest, at torheyls fee3 and 003tS?* 

If the atit is brimght unler t3e provisiona of 

?tiOle 8017, the property ~.ay be aold ior any mm that it 

-TV briq., iJo 1Fni tation aa to the sale Prioo is set by 

a tic10 8017. 

Ii the state and 00~l:y OOlleOtion nethod iS 

'je% the prVtiSiOfiS of A.mC$le 7345b Vim .:OVC% %CtfOn 3 

Or ?aid sot, a3 amended in 1941, provides as follows: 

'UPon th8 trial of seld cause the Court Shall 

hear evidence upon t!m reasonable fair value of the 

P~opcrtg, and s-hall lnoorporafo in its jud~q:ent a finding 
. 452 

Yonorable Taylor Carllslo, pane D 

of the reasonable fair value thereof, in bulk or In 

parcela, either or both, aa the Court nay deei? proper, 

whiah roesamble fair valus so found by the Court la 

hereof ter soAe tidea styled *adju;i&ed value, * whiah 

*ad judged value’ ahall be the vslue as of the date 

of the trial and &all not neceasarlly be the Vnlue 

at the tins the aasesszaent of the taxes was Aade; 

provided, that the burden of pro6f shall be on the 

omar or owners of suoh proparty In establishing the 

*fair’ value’ or adjudged rnlue ad provldsd in this 

oeatIon.e 

Seatlon & of neld aat reads a8 follows: 

*:fo property sold ?or taxes u;lder Scores In 

suoh auIt shall be sold to the owner of said property, 

dlreatly or lndlreatly, or to anyone having an Intereat 

thoreln, or to any wty other than a tax@ unit whIah 

Is a party to the suit for less than the mount of the 

adJudged value aforeoa i d ot said property or the aygregate.aOLOunt of’ the judgmntr qalnat tho property In 

said 8uIt, whfohevar is lower, and the net proceeds at 

any sale of euoh property made under deoree oi court 

In 8aId suit to any party other than arty such taxing 

unit shall belong and be distributed to all taxing 

uaits whloh are parties to the suit vrhioh by the JudgAent in add suit have been found to have tax liens 

Wafnst euah property, pro rata and in proportion to 

the rrmounta OS their reepeetlve tax liens as established 

in aaid Judgmnt, but any exoeex in the proaeods of sale 

over and above the amount necessary to defray the ooata 

Of suit and sale and other expenses hereinabove made 

chargeable against such 9 rooaeils, and to fully disaharge 

the jud,qAents against said praperty, ahall be paid to 

the parties legally entf tied to suoh exaeaa .” 

:fo oonsiaer that the quoted sections areelear 

m’ ~a~biguoila md the foreclosure sale should be had In 

accordaaae With said seations. 

In b~aieer v 3tat.3, if30 3. 

i:e are aware of the holdfng 

!;i. (26) 914, but t?,e Luprene 

‘Ourt In ‘that’oase aaa not dealing with Mtiole 734%. 
. . * 

i!osOrdJia Viylos Carlfsla, pa;q 9 

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