**OFFICE OF**  **THE AlTORNEY**  **GENERAL OF**  **TEXAS**
**AUSTIN**



### Ronornbls Gewi B. Turner **Ms** trlct **At tornay**  **sohll8oa county**  

### Clsburw, Texa8

Laar 

### tjir: Qplnlon No. c-4597 **Iu: Uay**  **an** 

### uai8tant **oounty attorney**  **nooi~a oo.~aasatlon**  u n de r l d o- **llnqucnt tax**  

### aoatpot rhlah he an$,uwl into 

### prior to Id8 eppclntm8bt a8

l**8818tuot 06uaty**  **attorney?**



### Tour letter of Kay le,.-ltk, **rcqucdlng** 

### our opinion oa the above 8tatsd quortlocl r&d8 

### a8 rollow8:

**“ Your**  

### latter 0X tLte8tb 

### Inrtanaa **Qirootad** 

### to R. L. cro8lar.wgethar vr&th 

### 4opy or- your opln

### ion Yo. Q-S448.&4108oa thor4ln, duly rooolr8& 

### As Yr. **Crodrr** 

### .lr **shortly** 

### to l at4t the United Stat.8 Naval **Rsssiro aa&**  **not lmrisg**  

### th8 

## tiaoto 

## do 00 hkm+lr 

## askd 18 t4 ~r4pu-4 

### ror him 8 **brief on**  **the.** question 

### w?~$oL ho **aubrittd** to **you** 

### la hi8 lattoror the 

### eth.:~In8,t&nce ror your opialoo pftn r4rerbooo to WIO rip&t Of hi8 lssl8- -at.; J. 1: mtda*ia, 

### .t0~444h 44w6d0118 04 dellnquorrt t8x48 ooll84.~06 podor a oontrrct 

### mater04 

## lntiy..~i~h J6he8ca Couatf, 

### prior tc hl8 appolnt~4nt.,ar.lu818krrt County Attornw.



### "It 18 $y t+l.nteadtng th4 ordo? 

# l **pXo$;wi~;~** 

### Yr.' lkaldulr, kdotant County Attorn47, 

## protide

r0r **tp p4mot**  **or 4ry**  **8rl4r7 to**  **his out**  0r 

### aaf sou0,pf or othat publio 

### ftuadr. It 

### la al80 8y undor8tun4lag that the ooatxuat 

### rolrtlng to 

### tba oolloatkm of dollaqusot taxa8 8x)lmm 

### tbw Slmt 68~ 

### of 3oooaber. 1948. -f l **UbPit** the 

## r0iimi~ ror 7our 

### 4oasld4r8- tionr Artlola 7sr6, R. c. 8. adcoo lt the but7 0r th0 

### c o tta7

Attorney to 

### rile l ult8 rot **th*** 

### 401140- ti0n 0r a4llnqud kx44, eta.*krtlola 735 N. C. 3. euthOrl.4. t:!. COUI

### mloalonera Court 

### or **any oounty**  **after the**  expire

### tloa of thirty d8)r notice In rrltlng to the County Attorney to fllo Urllnpusnt tar suit4 toe hi4 rallure to ar. 40 i ahall a e4m it naoaanary cxpieant, 4uld Coan oritnx.va Cant may oontract *it.h 4oy ocmpstant .:ttorny to 

### 4nr0r04 or 

### aa8l.t ln the 4a~oroaaant or tb4 ooll.otion 0r any *tat4 mnil aounty **tax40** ror a peroontwa or the taxaa, eta., eotwny 001140t4a, 4t0.

The oontraot **botroan tbs**  **County enA**  

### irr. &LlldWlB for th0 oO~.liact~on of 

### tbe da~lnyu.At taxes 11 still 

### In **rorsa** 

### bad dr4Ot **ad ha**  

### ha4 alooa tha Oat8 of 

### aeaa boan 4ngc43.d ln aarrying out it. tsrsa onb **p4rlriona.**


### -34 Tsx4. **JUri8yrud.n4., ycc&a**  

### 607, it 

### la aaid tha dr;tfea or 8s kaiotant are to 

### ba perfomod ln aonn44tiaa alth ma under t&4 dlraotlon Or the yrinoi*I.



### *III Waopar 

### ~8. &&wart $8 9. X. (86) 612, hi di.OtI.8itbg,tha &.&?fag or tha rOr6 *A..btant' tha OcUrt 8tatti that it i. uniV.r.8117 dufln.4 48 0X&4 

### RhO 4148, h415i8 Or **488i.t.** 

### 4ll4.0 **that** the WOra 'h88i.t8Jit' 

### il44448a~i~ iqli.8 **that** 

### the dutlea **are** 

### to bo performed ln oaenae**tlon** with 

### end unbar 

### tha alrectloa **or t&a**  **Supar** 

### latutlaat, ia dlaoua8la6 

### ths dutiaa ot an Aadatant County Su~orlataadant.

"It l ac ma

### to ~8 that in as 

### awh 

### 18 the **Stat** 

### uta felled to aaka it ktho duty 

### OT the A#riStant Cotmtf Attorney to 801144t the dallaquant 

### tax88 ati 1~ 

### as nuoh aa th4 

### 8tatuta 

### alao **by impliac**  

### tlon **givea** the **Count7 Attommy**  **the right**  **to** 

### re**, in l&a dl*oratloa, to file 4ult for th* oo~.4tlon of dallaqusat tax.., and autbcJrl.* th. 

### C.~aalon4ra court to enter 

### into oontnct rltb am. campatomt attorney for the OOll.4tl0a 

### of the dalinqurat taxer; **and the**  **fast that**  **the** coatnot for the oolla4tloa of t&a a4llawisat tixaa ant1 a4t.a th4 

### apsmlntm4nt of de atto+ **n.7 aa**  **Aaalatmt Couaty**  Attornay, 

### coupled with t,ba fact thet hi* 8ppOilXtCIO.t 4. k.8ifdIltHonorable Gecn t. ;umur, pat;e 2

Cotu&ttorw, dew not provide for the wyr4ot or any nlury **or** ooffiponsatlon from the 

### s0tuey runas 0r mnf otbnr public 

### runam for hla a4rvi440 am Asalataat County Attorney, it 18 a7 JuQaant that Yr. Baul4rla rould **be author**  lad **under** tbs Ia* to oontlaas to eolloot 

### hi8 ootiaaI0~ on tbh dallnquant tax awtraot . uatll **the** explrntion 

### 0r samn an& alma 

### aiaobKrgn **the dutia8**  (18 &salstant 

### County Attorney at the
aaae tiaa.

**‘ Your**  **opidoo** wit.- **refsrenoe to**  the above m6ttsr till **be** greatly 

### l ppreolated."

titiole **WOE 8114**  Artlcla 331, **%mxm*a** **Annotatad** Civil &atotoa, 

### l uthorlto oount7 

### l

tto rarya,

**by consent**  **of the**  

### Comd8sioner8* Court to 8ppoint in rrftiog 0110**or** 

### uora **aaaia** 

### tanta 

### for their re8paotlro oountloa, **wbo aball**  **baVe** 

### the same **powora.** 

### rut&tit7 end qwi:rio~ti0~ 

### aa their priwip&l8. **8uob** 

### l

aolmtults, 

### bdore ontulng 011 ihe dutlaa 

### 0r thalr O r rio~Oyì 8h8ii

l oohtaka the offlolr~ oeth wr.lob aball **be** 4ndorae upon their appofntmoata tithe oath and 

### l ppctitaent aball be 

### rseeH86 6ad 

### d8pO81fr4 in ths Ooud7 **olerkf8** OfflOe.



### la to **Our opblon**  **hlo. 0-088,**  **among other**  

### thln&8, holds &toot that 

### the Co~88i01un* Court la 

### LWL eathorild **ooatraot** 

### rlth **or to**  **o&y a**  **oouatx attorney**  

### a 

### peroontage **delinquhmt** t8XO8 

### 001180t.6.

ln opl8loa Ro. O-169P, thla 

### dspnrtasntheld in 

### ro8-

. 

### pOfi.0 t0 the rOllOWing @M8tlOli1 Ila7 a oountr ettornq rspr4- 

### 88m t aa ipdo padwt

l ohwl 6i8triOt 0i t he lu o O euM.~ in 

### fP0 OOllOOtiO8 Or dOtinqUWf -X*8 8n4 **tb8 filing**  Or **-4 in**  tOWOllt:Oll iti tiX Suit8 iR at8 bOhalf'?" th8fr



### Vroa a **oowibemtion** Of tbs Soraolq 

### 8trtat.8 

### It ia 

### lridwt fhat tb0 0rrs0O 0r 

### 00 tid7 lt

### torn67 i8 

### laoaapatlble **with** the **dutira or**  **a do**  llnqunat tar 8ttorna7 ror cm **indapmadant** 

### l **obool dlmtrlot**  **loaoted** in **tbo aemo**  **oounty** 

### l~asuoh 8s ho algbt **bo** required to tak8 lome 

### eotlon am dollnaumt tax attorney 

### for the lndapandent aobool 418trlct rhloh al&t 

### re8ult la the oount7 au8trllnI- 8-8 iOatS Or it8 tmx,mv4?ltl4."


### we ala0

dlreot

your l

### tt8IltiOll tO 051tniOu8 Ro. o-89, Ho. o-2410 (oonrereno~ oplalon uo. sios) and HO. o-2610 

### 0r this daprtu4nt. **CogBa** of all **the above**  **nmntinned** opinion8 **are UI**  

### 01084d ror **your** 

### oon3enleaoe.i .; :

.‘,

Honorable Goan b. Turner, Paga 4



### Under Article X51, **aupre, an**  aaalatant **county OL**  **tom47 ~oaaOaaO8**  the Sam powarm, authority and ,uallfloatlona as hla principal. Thersrora, 

### It would mturally 

### r0ii~ thrit lm (the saalatnnt county attorney) would 

### have the 4am4 duties 

### km his prinolpal. 

### The duty 

### or opll4otln(l dalinqueat tax48 

### la lapoad **upon** the county attorney **by statute.**  **It la**  **apparent** that Lhe **aamo duty**  **is** Imposed on the amalatant of tba county 

### attorna7. A8 tbe county rttornoy oannot oontmot **with** fha oowty to oolleot **dOlinQUO8t** taxes neltbor **0~16** 

### bla **888iShnt.** Under 

### tha f'rota aa,abova **St8t@d,** tba 888i8tMt ulll ba 

### psrfoming 

### all the duties of 

### the oouaty attorney during the abnsnas 

### of sold count7 attorn4': uh4n he la in the 

### n@vU **Hsaerve.**

Artiolo 7?35, vamOn'8 Aonotatad Clrll Statutoa, **au** thorlzoa 

### th4 Comalaalon4n~ Court of 41~7aountp 

## after th4 4xplratlon of thirty aay8* notloo ln writing to the count7 attorn07 

### to iilo delinquent tax 

### suits, and 

### his railuro to do so 

### shall d4om It neca8aar7 

### awl lxpsblont, 

### add Cad.aaloaara* Court may **oontmot** 

### with an7 oo=potaat attorney to anforo4 

### or ra8i8t in the

l nrorely or th4 eolleotioa of an7 atatr 

### and oountytaxaa for 8 p0monta6O 

### 0r the taxoa, **eta.,** 

### aotually 

### 00ii00taa. In flaw of the f o rego &

feats

a06 

### l Ut hO rf tie8,

It
l a ou r o pl al oo tbat t b a lw4 but7 18 

### imp0804 vpon the 888iS

### tant oount7 l

ttornoy 

### to oolloat Pdlnquont tax*8 a8 

### la imposed **upon tba**  

## aetmt~

ltto rmy.

It is 

### our rurthor opinion that **the 888lstant**  **county** 

### ltto raoy in que stion

baa no autho rit y

to OOlhOt **dOliJl,UOllt tOX.8**  **UUdOr** 

### tho **OOUtmOt in**  **qUO8tiOU Okad**  rw*iva **th6** 

### oospuuatfon prorlded ror 

### in 

### 8814 oontmat. xr th0 lSS%dW t OO W t78ttO r&O y OO~OOtS @aid 

### dOlia&Uent tdXe8, ho nuat 60 80 

### in th4 

### oap8olt7 4r hi8 prinoipal a8 roqulrad **@nQ WtbOrh.6**  **b7** 

### 8t&Ute, **and not**  **by virtU8**  Of OO~t~Ot. ,xt i8 our 

### forthor oplnlon that thO dutiO8 or On 

### ualatant oolultf 

### l

ttomay **am ia8Oq)StiblO**  

### with the dutlea 0r (L aan- **;uOnt** tax 

### attorno7 for t&LO 08Mt7. TbemforL, the above atat

### id qu4atlon la 

### aakwered



### Tmatl~ that qulry, we am 

### in the w&atIto.
tho foregohe 

### rully l n mw o ra your 

### lnYours **very truly**