## 445

OFFICE OF THE AITORNEY GENERAL OF TEXAS
AUSTIN

FonorableTaylor’Carllale Crl.dmS Distriot :.ttorney jCauf=ien

‘County Icauhan, Texas

Dear 3.rI r\ttentlon:

i3ake uf oanvenienoe in nnswrin,*: y0Ur &l’OUFd and nwtbercd your qu@.ioW3. $0 trod, the two cpmtlons rrsnd9s io3.lowst

*Can tRe Conrd of Jupsrvisora of a Levoa InPrOvemn~a:~iutrlot naiely proookd In the gollcotion of t5eir dellnr;ucnttarea In either of two ways: under tb ststute prOVidhQ for the oollaotion OP ~itatesnd 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,:



### *Taxcollnotoraof levee improvemnt 

### dlatricta ahallperCOrmall dutiesand ererolse 

### allpowersin 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, :rcSt!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 includewrit of 9os3ss31on. T?tesu9arvisora are al.80 given the po;rer

and autboritg to collect suoh delinquent taxce,and to lnatltute and ?rpseaut,ssuit3 in the name of the dlatriat Cor their oolleotlon; and suoh dlatriata are'alao authorized to do and perform all other thinea thatnay 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:adesrail3ble in 30 far a3 saw :lay be api.llcable and neoessary to all 3ohool dlatrlota and muuiolpal Cor;;orations



### orgalzed tinderany 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.lhere 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 JQtiole0016, above quoted.::onorable Taylor CarlIsle, page 3

Among the provlaions of Title 122, somade 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 avail**able** under the prorls1ona of Title 122, ther’eis 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 ixprovemontdlstriot 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 -AFidole7332?



### 4. *:youldthep&Arict be exemptfrom 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 thedfstpict 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.zonorablaTaylor Carlisle,page 4

(3a 6xO8pt from the diiioutirrion of thesre tW ;1ua3tions;

however, the question of 

### the fe'eos~allowd a oouotyor Uistriot attorney **by** Artiofe 1332, ns this Eattar willbe taken up in oonneotlon tith unot!W point.)

,Artiole



### 7337,VI A. C. A. of Texas, reads as followsr
'Any lnoorporatod 0it;ror town or sohool district 8ka21 tlfW8 th8 l'&ht t0 8llfOrOe th.s OOllOOtiOll ~ofdsllnquent taxes due It u&or the provlsloas of this chapter. (Chapter10, Title 122)" (?arenthetioal mattar. 

### added)

me havepreviouolpquoted Artlole 1060a, whloh alaobears 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 thata a6vc8 iizprovezeat **distribt** ia in ~JI

### cmalo~ou8pOsiticM tottit at a uity, t3y@1 ap independent school dlutriot‘ TurnI- ‘-3to the case IF.NI on thla 

### subjeotwe find th8 Distriot Clerk 1s Ontitled only to the fees set forth in Artlola 7332 i.a6 delfnquenttax 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 3lstriotv. l&sterling, 

### 142 3. 7.7, (2d) 

### 237,writof error 

### re**bred.** These,smo authorltla~s support the proposition that :~tlcle7332 also applies in mob oases.

Bearing in nind the ex?aptiOIlt-0tb,e above die-- ousslon,you are aUvfseU hrtfoletl7332 and 7333 are applfoable 

### to4 dellnauentux suitbrou&t by the Uistriot it' the Sate -ud oounty~oolleotibnmethod 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 OOllectionof 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 .Inenforctig :beceilaction

## 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 ocatof the amount aolloated and further ~rovidos that the ooatraatmust 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 

### referto the analocJous deoisions in del.f;lquanf tax aufts **browAt** by cities, towns and 

### independentsahool dlstriats. 3~11 9. JLensfieldInd. School Xstrlot, 12Q 3, ‘5’. (2d) 029, dealswith the validity or a aontraat bntxeon sn independent ~hool distrlat end a pivate st,torney, where the compensatlanQrovided was 20 per cent of the amount colleoted. The oourt**!:eltl t!e**  **portion or**  **,%rtlcle** 7335a, **providing** for the sXro9al of tax~aontraatsentered Into by the Commissionerst COurt;l by the State authorfties nomad, not ap~lioable to delin$uanttax oantracts’ entered in%2 by inde>endezit sohocl ~~lstrlots.The oourt reasoned ?&at the State has 4 direct InterestIn the oollootlon of Stato and oounty taxes, avheroas ithas no auoh direct interest in the colleotloo of del.iqquent taxesOf independent sahool dlatriots.

Applying that reasoning:or the 

## su.wene Court to thsinstant situetian,we ounalude thet the 3osrd of Superrisersis not reouired to submit their delincuent tax oontraot r;rthe aQpravsl*oC the Compfroll.er and Attorney %neral. ?OurquestionNO, 3 is therefore answered in the aifir@MYQ, ifUx dlntriatproaeeds to .colleotits taxes **by tie**  **:3tate** -3 aoEntymethod 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.tof s.nattorney, and ‘hereis no provision for the spFrova1 of such aontrsot by QJr State authority.

1.7.~ neti aonsider question M. 6 set out above. irticle73354 has no **btiole 6017.**  howeverapplication to suits browht under 4 more difriault oucstian Is presented I4 tha event’thedist&at chooses th* state and oounty aol- ’e”tiJnme&&I;r.onoreblc Taylor @mllele, :a?..o~ 6

## 451

?oonorable

Taylor CarliSle, paLTe7

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 .Artiole7335. 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!mprovisions of .@tlale 7345b, the Ltipleadedtnxinz unita arepartlee defendant,and of aourse 

### have the 

### right to question 

### the
causoof oatlon asserted by the plalntlff or any other imPleadedunit. 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 

### distriatsupervisors,eatingunder the auvtcc of their ,attornay,.would

daternine~whether or not t?,ecounty attorney's employment**Would** or vmuld r!otbe ircoapatibla. he believe it tobe caslly apparent that In a oase where.the acunty attorney couldnot :epreaant t:lelevee itiprovezent diatrlo% by remion 0: 51s ofZicla1 status as oounty attorney, that the assistant Countyattorney appointed by hti would be equally dlsquallrled.

Your question No. 8 reads as 

### followa:

8. 

## Tr the taxes delincgant are several tine6 thevalue 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, attorheyls 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., iJo1Fnitation aa to the sale Prioo is set by
a tic108017.

Ii the state and **00~l:y** OOlleOtionnethod 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-halllnoorporafo in its jud~q:ent a finding. 

### 452

YonorableTaylor 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 hereofter soAetidea styled *adju;i&ed value,*whiah *ad judgedvalue’ 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 theburden 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;lderScores 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 adJudgedvalue aforeoa d i 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 propertymade under deoree oi court In 8aId suit to anyparty other than artysuch taxing unit shall belong and be distributed to all taxing uaitswhloh are parties to the suit vrhiohby the JudgAent in add suit have been found to have tax liens Wafnst euahproperty, 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 hereinabovemade chargeableagainst such9rooaeils, and to fully disaharge the jud,qAents

against said praperty, ahall be paid to theparties legally entftied to suoh exaeaa.”

:fooonsiaer that the quoted sections areelear m’ ~a~biguoilamd the foreclosure sale should be had In accordaaaeWith said seations. Inb~aieer v 3tat.3,if303. i:eare aware of the holdfng !;i. (26) 914, but t?,eLuprene ‘Ourt In ‘that’oaseaaa not dealing with Mtiole 734%.. . *

i!osOrdJia Viylos Carlfsla, pa;q 9



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