. OFFICE OF THE ATI-ORNEY GENERAL OF TEXAS

AUSTIN 

### CRAWCMAKN I-OpImAL

._ 1140”

**JOour opinion**  **on the** 

**or method**  **0~ degree**  **~, of** 

*(S) ,Y ft~

le x%qplred that auoh a d@lnC&aent tax oollectingwenoy be an 

### l ttorney;qnd (Leontraot hae been entered into with suoh w.i agenopthat 5s not en rttorney,18 auah eontmet aimoellable~

dthout,l5&biLLty to the Dititriut, withmlt other eausQt-
"(4) Is an attornsJ,by &w or 4th5e*cperkittehto aoUe5t,t@e bimixqes of eolleeting delimpezat tax4s .frcia a mlmi8fpalityor tihQ SfM$f

**we wrote**  **MP.. 6eay**  **and** requested.tacat.he ibal.bab '. requested.tacat.he ibal.bab &ie~department mntract'under~ oonaidehtih &ie~department a copy o,i the mntract'under~ oonaidehtih Aftera~exsm.tnation of the eontseotwe w uonvinced'U& Aftera~exsm.tnation eontseotwe uonvinced'U& it la illegal and void, and ~constltutes no alaim ,y%nst illegal ~constltutes the schoel'district.

. VIII any iwol-polxLted

uity OP town in which iwol-polxLted eny tramta, lots, .cmtlaf‘a.or blnoLi oi lend; tramta, .cmtlaf‘a.or situRt4dwlaili the. cOPPoPatelimits or Mfd bity or town h8~&.beenrsturned del5mquent,qr reported 8&d to taaxd i35ty or tom3 

### rw the tsxeo due themon,%he go~orn.lngbadJ~~pmpare 

### OP

ease to be prepared list8 of d&haquests ia the mme manner aa provide&in this **chapter,** 8nd such Ilsts ehell be aeh5fled to
m aorreat by t&e mayor of uaid aity OP tom, I? any, and if se5d city or town hsa no mayor,by the 

### preaidhg officer 

### 0r the gorsnctngbody. **After** aaid liata ham bean properly sqrtifiad to, tlm governingbody OS the oltymay cauae lists of deligquanta.to be ppbliahed ia,8 nwa-

. paper as prov%d@ fqr State'+nd county delinquent *es in this law. when twenty dayl&flws the date of last publicationof aaid list or lists

. of dalinquentahaaelapsad, the governingbody qf the city OP tom~gay dimet the city attorney

,. .tofile suits for ~olleotlonof aaid taxes, or

.~:s#d governingbcdy~y.employ some other attorney c~f~tha county to file auita and the city attorney
nor other attorney filingsaid suits shall be en- . titled to the asam fees as allowed tie county attorney or districtottorney;insuits for-coliilection of State andcounty taxes, to,be taxed
as costs in the suit. Independentschool distz?icta * way collect their delinquenttaxes as above~provided for cities snd tovha, the school board performing the duties above deaaribed for the govSrning body of citiea,~s.nd the preaidant of the school board performing theduties abcve prescribed for the mayor or other presiding officer. The sahool board may, when the delinquenttax lista snd records 8re properlypreparadand ready for auitatobefiled, instruct the coMty attorney to file said suits, If the s&o01 board titructa the county attorney to file said auita and he fails OP refuses to do so vithiuaixtydays the achoolboardmay employ some **other** attorney of the uounty to file suit, The county attorney, or other attorney, filing tax auits for independentaahool distriots, ahall **be** entitled to the name feoa as provided by law in auita for State and county taxes. Ho oihmcowty offiter shall receive any fees unless aervloeaare actuallyperformed,ax&in that eventhe ahsll only receive such fees as are now allowedhim by Xar for similar aexvLce8 in civil suits. The employmentof
am attorney to file auit for taxes for.citlea,toana
or independentachooldiatricta ahall authoriae said attorney to file said suits, amear to the petitions and perform such other acts as are necessary in the collectionof said taxes.Honor&bZe T,,It. T#sble,. page #%

-All laws of this State for tie purpose *f colleatingdeUaqu%nt State and ccuaty @xee B'Q this lam amdaateiJ&blo iopt and when iavo&d &all be applied to* the eolloetfan 

### or delQquent~taze6oS~eit5oa a# tomn and @dependeistaehoeld5at3?i6ta5naoS8raaa?zehlawa sre.~applieab14.m x '.

Art5cle8 73J5 and 7W.. Varaon~a Ann&x&d Civil Statutes,autho~iaiag tib+~oymea*~oS +n a$torwy to enSorew or asdst in th4 'sniorcmaat 0S .del$n@aent taxes Sor
a p4raaktageof eoll*tioas not exeeediugSifteen,are **avail** abler to vnt suhool diet&et& BeU +. MansS5eld Indepandaxkt

,Sahee& I$iatrigt

(Sup:Ct~,),

@B S. %. (26) 629.
.

For: the purpoae~~of

this opinion'mewi&l c&J the firm aoh co&ranted with th&euhcol district "X and cimpex@. TJae ccntract itself is titmen the distriat,. acting by end Mogb its beard OS trusteea,~ and X and Company. It 1s elgn**ed** ia tbs aeae OS ~the dlatrfctby the truetees~ and X and come paay~byXI

1 and Ccmpany 5&tian doaliag la &&&al aeeuri~ t5e8kPndtax mattera.~P'5S Uatad aa its prsqideatand X a8 

### its attorney,~The oontract oalla Sor thS cqap2.lat5on 

### 0s

a deliaquentt&x xwcord, the making of rbatmkts, the filing 0s suits, etc. -pIis S, 4. 6, 7, 10, and Le provide reapeet5oe3.y

as follower

'When it becoPlsa~'ticeaaary to prepare nnd Silo i suit or suits for tha enforcementend eolleetionOS delinquentfarea, penalty, intereat. and ceat,'upcn my OS anid property,
as herainaiter

prowided;Seccnd Party (X and Company)agrees to make and Surniah First Party (schooldiatriet)~

an abatraot to the property, wh5ch &all ahoy the amount OS delinquenttaxe8* penalties,interestand ooat due egainat each and every tx-act of land, lot or parcel OS land, or persons3property, situated in said

### Diatriet. whioh ah8XL ihorthe eorreat

do

### 8oriptiOn

0s ruidproperty.

th0 name OP nunen 0s the .mner or daor8 tb8-00r, 88 well as ta 

### 00-t B w ~8 

### 0s 8xt 

### fmt0r06ted petlea ,4heroin, and the naw or names 

### 0s' all cutstandinglib hold4r or holdars or &$884 bold&b??

US hofdsr8 Of POeOrd Md dll .ofibr 

### information n4oormry for the proper praparationoiSilinganyauitor auitaror the oollootionof del%nqwnt taxes,penaltlee, intmeat and ooa~~~'all of hlch reaord ahell bepeapamdattheccetandexponae of the 6ec~ pa-ray;

provided,hewever, that no _.: auitrior

suita shall be filed exeopt upc~! +iho dire& ordeba and i.n8tpuction8 0s the FiretPartyha.dendobtained. (Parentheti-

~~ eal in4errticwoprs)',

~~~8a~t~~:rmikia~o~iilsdby First Party* sooon~~~Farty f&all rile ame,~ 4+- :'gother

with all necessarypetitioue,papers, exhibitsand atatemeute~, end procure all duly and legally requiredp~ooeasea~, serviceand olkticnwith the'retum thereon,upon the party OP parties orning,inach propertyOP having.,ukintereat?Aerein~andSecondPartyahalldiligentlypmaecuk'aucbauitor suit6 to 

### rwx Judgmentand foraelesure0s the oonatitutional tax lien at his, Se+cud hrty?a. coat and expewe, an4 aueh eoosii end .bxsen84

to be paid by 8e~cndFartyte include Sinal judgment

### 0s sore- .clomare,‘ordsr

ofaaloand wale 

### 0s suchproperty upon~rJaieh

thwcan6t5%ution8l lien la Screcloaed.

.It la undaratoodthat all court coats paid by Seoond FartJ.ad aStenrda colleotedby Second Party or paid into the hand of First Party ahall be mwpaid tc Socoad Puty by First Party, as of end rbeni2mame are collected.Hozmmble f, i. hWble. page #6



### 9irat.mrty may retain out 

### 0r my man **ar** axms otwy due Soccnd Party by **First Party**  rauSrie2ent amount ofmewy, in the &xdgment of First Party, to cover all eosta and the Simlpawmfmutiea0rukyauitorauita Siled ~theorderaeSFisat?8rtyu+lauehtlse uSecondFarQ8hallSnrni8h~t~a reoeSpt 8koMng the 

## paywntor all 60ata and rupnurasain.aizeh8uitorauikunybeiifBd ~by ta~oiui swty 

## sop and 4p behau 

## 0s First Ru?ty,

Vhia oontzeotahallbeinr0ra0Srcmthe6th day 

## 0s Hay. 194& to the 6th d8y or May, mu, 

### both8atea

inehaive, and

at theexpfrotion~or **aatd** period 

### thla~'oontract ehaXi terminate

except the Second Party shall be allowed 8l.x moethn in which to proa8cuta to tx3al court j\rrlgplenta suits 

## riud prior 

## to the ~6th day 

## 0s my, 1944, t%nrina- ,$itig date of this contractprovidad'and shall handle to oonclw5Qn all 8nita in rhieh 

## trbl ~eoazrb judgnenli%rire~

obtainedduring the period. 

## 0s this oontractand Which are appaeladby.any ~i-tY*

- *At ths tanainating date 0s 

### this contract, MayS, 1944,Sbecnd 

### Farty,~iran~hiareportaand records of m&mid delinquenttax&a availabloto him. ahall pmpare and Sllewith the Board OS Trudeea of tha Keaedy Independent 8chool Diekietareportahmixig thocomantof texea ap- ,plioablato the terms of this contract,the amount coUaoted and tha ,spount uncollected. Said repotit ahall further ahow aepamtoly the uncolleoted tax**es** 

### ior mhieh auit~haa been filed end cemied to Sine& Judgment,the mcollacted taxes 

### for rhfch spithaabeenS%ledendnotcerr~edto final judgmeat. end thouncoXleeted taxes Smwhichno ~auit haa beonSiled, &&ahemcuntarhon a-dup shall ropreaent the tokluncollootad delinquenttarea of the Kenedy Indepemlentschool District,as of Ilay 6, 1944, t+rmimting date of this contract,m . ..**papagreph 6**  **provides, in**  part,88 fOnOW8t

"It 

### la understoodend agramS betwema the .paztioshereto that First w a?dl 

## ~otain five per oant (S$) of the eoerbaioa due sbecuut 'Fuzw,~ until Firat Perty la srtiaSiad~that all &blitqxenttaxea are eolleetedaall taxsuita

m 

## rib43 md ourridl t0 fh8k fPagmai.~ 2,

Ihero oar8

be no doubt that the contract contemplates 

### tbtll%ng and proaoout5on

### of ault8. There ten also be no '~do~u~t I and Ccmpan~,ianot en attorney liosnaed to~prac-

* We quote tbf3

followingfrom Qpin%on.Bmber O-2959:



## RIn~s.43~ 0s tha pS0v.lam3 eonhined in the last paragraph

## 0s Artiele 7545. Revised Ciril 5tatutea,~deciaioxm and malinge c~erning ule po~oiaewni~~~~ oourt;btomke~oon- ++te to your inquiry. 

## that a conmiasiowra~ oowt could not make a valid con- /~ tract with a person imt a lawyer **en&dying** an ‘.<. ~ obli@&monthc:'partof auchperaonteper. 

## ‘rarrall the aervlem oontamplated & Article 7X5& 

## the rubg and ‘proaeout5on 

## 0s suits, 

## eta, andin our ConSorePae

## Opinion Ilo. SO64 me**held** ~t~acontrrateodLd~tla~ybe~nnde b&warn **a** ,oounty

as *firstparty* and tbo **per** aon8, one's l5eenae@qttorneyand the other not,
u **‘ uecsnd**  party'. va now exprosa the fbrther rfew that only a liaonsedrttorneymay be euployed under the &tither%*OS ArtioXe 7555,
except aa to obtain&q ab&rat+s. 9 o +P

X la ti Useneed attorney. It may be contended that this Saot would prevent tae contract frana belong illegal.ille qtd0 th8 rabhtg a-038 opi2ti~ NO. o-197tl *Sin c e it . haa n o right t c practice 2.u dS.reetly,

it ewnot do so imdUect

### 4by em&@ngal3mmmdattar~yto praeticel



### r0r 2t, 

### 88 that w&d be a 

## mareovaaion0s @as 

## 2.em.s

*It haa alao beon suggoatedthat ii~this con- :~~Srut is illegal a8 to thoseparts thag reqnfze

- '-llr* DHitt to practiea lw, that the balrurce or :She ocntractahMld~alloradtoatand, butti r~ltbrt~e8htmccm-8et &ould 

### falli become of the role atrto&in i&3 ease 

## 0s %on*iokr,va.~ w.u, 

## 2w s. u. ,201,88 

## r0w8:

.. l ~&... A

e c nt ram~~ baaed tip on 

## mopi t han t u# wwidera~i c al~ u l y on e or whi c h ;t a uaxawfbz,whothqr tiolative

## 9s a 8ktute.

~‘tb4 s~,~sT, IS not diritiblo8c that oale

oi.3t*, .p~aicM may be e?aySoned, buttho eontmctas a whole Sa uzmnforeeablo~and

YOM;’ 8

The centraot~

la with X and Companyr X efnd Ccaupany lanotanattormeyatlawI The **contract** for that Poaeon. - I