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-- OFFICEOF THEATTORNEYGENERALOFTEXAS AUSTIN

Honorable E. P. Cunningham CountyAuditor latarro County , Corslcana,Texae Dear Sir:

the delinquent delinquent tame, rest and tax colSt.8 only; and related

lark of &ad aaunt7 deUnquent 

### tax rtitr nt taxpayem~ that 1s. each yew *a ellnguent, the then dlstrlct 6morney6, mentioacd, after notice,

### rim tax the

### tax lien on lands of 811 of those

“Thepetitionawere filed with the dietrlet clerk, docketed,and citationswere only lamed in a few ae6el thereon. Many of them, however, of whtoh no eemloe was av+c;obtrined,and many of vhioh wore never mduoed to final Judgment. The fese earned bi the then d1sttrtot attorney,dbtriali clerk and sheriff, ifhe servedprccess thereon, fro~s~~yem? 1919 thyugh the year 1989, were 

## not

:~‘:Tj:;’ 

### 625%onorable E. Y. Cunninghan,page 2

fees of offloe. The fees earnedby the then offloials after the year 19~3 through theyear 1Q58were fee8 of 

### orrico. *mat, **at** the present tlae, there 1s approximately 30,000 delinquent tax suits egelnst delinquenttaxpayers ZQoestlon lo. 1: Can the oomml~sionere irout of Iiaramo **Uounty** enter its order instruotingthe t&x oolleotor to irsue proper redemption receipt8 for **delinqwl taxer**  due Xa+arro Uounty, upon parmeat by the dellapue~1 texpbyer o? the delinquent taxes,penalties, .lntereetam tax oolleotor~e oortr only. In other wotio our the 00, olsrlonera court remit feer In delinquent tax suits duy: t former county ofrloials,whether they be fees o? o??io\,),, or fees that are required to be aooounted for. I %ueetlon 110.e: Xn the event thaP the oom~loslo oourt enters an order romittlngall oo8te in $ y. delU4quen tar suite earnedby former offbiala from the year lQl.Qi through the year 1835, would the county or the tax sol-; leotor be llable to the former ogunty o??icials for tb cost illeged to be earned by them ?roa the year 1BlQ through the year 10s. f'Qmestionno. 5: Would the oommi8t3ianers aatirti hi **the** power free o? llnbillty, for payment of abet, to di lta eppolnted delinquent tax attorney to dlemlrr dellaq tax wits mhioh hare .hersto?ore been filed against deU qu&t taxpayersupon the **payment tb**  the tax OOlfeOtar 0. l#wamo iJaunty

of The proper amount for delinquent taxes, penalties, intereetand 

### tax oolleotor’s cost,au0 Lgalaat saidproperty **in** the rbeance of the payment of QOeteddte former ooanty officials.
I I

. . . . Artiole 7334, Vmnon’s Annotated CiriL Statuter, p+o+Ide6 in part:

Whenever any pereon or persons, firm or oorporatlon ahali pny to the Tax Coliocrtor allthe taxee, intereat, penalties and oortr ehawn by the delinquest ,taxreoordr **of** the County to be due w-id unpaid againstm f&rot, &etHonorable E. Y. GunnIngham,gage S

or peroel of land **for** al&the yeare for mhloh taxes may be shownto be **Uue** end -paid, prior to the lnrtltutlon of cult for the oolleotlon thereof, the Tax Colleotor the11 lrrue to ruohpereon or per8on8, firm or oorporation, a reaeipt covering ruohpayment ae ie now required by law.'
Article ISSE, Vernon’8Annotated Cfrll Btatuter, prforidee In pert a8 r0ii0w8:

'TheOounty or DI8trlot **Attorney** 8ql represent the gtate and **bounty** In allrults against hellnquent taxpayer8 and all sums oolleoted #hallbe paid **over** imnedlately to the County Colleotor.*
Then Tollour rpeolfioprorlrlonr enumerating ‘the fee8 of the County or Dlstrlot **Attornay,** Werl?? or Oonetable, f;;:Ui;t Clerk or County Clerk. The artlole then provider a8

:
a

. . . 'In **aase** the delinquent taxpayer8 ahallpa7 to the oollector the amunt of delInqu8nt **taxes** for whloh he Is liable, togetherwith aaorued lnterert, a?ter the filing of ruit before Juwent 18 taken agdn8t him in the oaoe, then only One-half of the Seer taxable in rush a aese as provided for herein ahall be ohsrged egain8t hIr.*
It ~111 be **noted** that Artiole 73Q4, l upra, cequlrer the Tax Colleator to Irsue e redemption OertlfiOat8or reoelpt upon the payment of all taxes, eto., *rhownby the delinquent tu redktDd8

. . .prior to the Instltutlanof 8nIt for the oolleotlon th*reo?.a Artlole 733g, 

### oupra, provldee that where payment la made to the oolleotor “after **the** fillng of rult before Judgment is t&en* In the aaee, only half fees rhall be oherged, a~ OOlt6 in the ce6e.

'Artlole7333, Vernon'8Annotated Civil gtatute8, expresslyprovides that in eeoh aase such feea, Pe8nlng the feesprovided **for** Ln Artlole 7332, supra, rhallbe taxed ~8 oorts against the lands, etc., but “inno case ohall the etate or oounty be liable therefor.’ See WAIT vs. ELLJS, SO 8.w. (2d) 1093.Bonorabli E. Y. CUnnIn&am, page d

as fOllOWB,:

IJO quote from the sase of Grant vs. ELlIe, mupra,

‘Thereoord before US shows that on, before, and after October 4, 1966, the oounty attorney of Burleron County, Texas, meting on Iostruotlons from the county, filed 1044 salts for delinquent taxes agalnrtntuerous parties. EllIr, @o was dl8tTiot olerk of the oounty, dlsoharged the duties 

### reqUt?oa of him by law in filing su4h 8ulto and lrrulng prowls thereon. He vould hats earned oertaln fees had the suits resulted In Judgments for the rtate. hfter the l b~ro suits uere fll~d, the oounty made a 6ontnot vith sortalaparties to oolloot Lts 64lInqUOnt taXOB,md In snoh oontraot agreed 30 dir818s the Instant 

### suits. 'In'krnfo?#Ityvlth the above eantraot, the oouaty ordered the 00&u&y attorney to dISmlr8 the rultn. AstIng 08 ruoh order, the eouoty 

### atto rney l ppoared In thr alat*ot oourt and 8ored the oourt tb dlsmI88 all of the abore mont%oned tax suits. Aotlng on the motion of the ootmty attornoy, the dlrtiriot aourt et&tore& Itla order and dmree ia oaoh aad all of the abeTo oultr di8~1881ng the sue, md in spah or&err adJ~dg4d all aortr a5d fo48 9axed as aorta, InTelTed thareI5 against Burlwon aoUnty, and further ordered that the offleers eatltledthereto should make alittheir rsepootlve aooounts ag&lnst the oounty and file the 8~4, togsther with a OertifIed ospf of the Judgmentswith ths 4omal8sloners~oourt.

. . .s In the

l boTe montloned base tt we8 held that Jwdgment adJu&glng aostcl against the aounty and dlsmIss&mg the orlglnti tax suits was ~016 end prohltlbedby rtatultes *pd formed no basis for a ra3Id olaln for toes by the clerk Of the dietriot aourt against the aounty.

It is apparent that under tha abort mentioned case of 

### errnt Ts. SD118 the fess prorlded for oftto8rr enum8eated In &Wale 7W2, supra, ars not saraed **bl** srroh'offlesro u&t&l the suite resulf la )udgm%nt for the O&ate,, .Werr the dOlla+ quest ta;rpa)rersti3.l.m to the aol3eetor the amerult of d4linqaont taxem for uhloh he 'is &leble, togetherwith th4 atWU4d interest,Jter the filing of rultbefera Judgment Is take5 waIn8t him in the ewe, then ~17 one-half the too8 tulrble In such a aase 

### a@protided for shallbe charged against him..4

N 

### 629

6cnorebleE. Y. Cunningham,page 6

Article V, Seotlon 18, of th8 Oonetltutlonprovldem twt the county coaai88loners~oourt .8hhall axeraise SUCh pouers ana Juriaaictlonofor all county busIne8s, am 18 oonferred **by** thlrConstitutionand the 18w8 of the state, or em may **be** herelnJter presarlb4d.* &l&Or **ti+S 88~t~Oll**  **Of** th8 **COilStitUtiOEl it**  h88been held and firsly establlahedthat oom8Is8Ionerr~oourta canoxerclaeonly ruoh powers as tine ConmtltutIon itself or th4 legt8latur4ham conferredupon them 8peclfIc8llyor by n4oe8aaryImplI0atlO5. BLAND vs. ORR, 39 8. W. 658; SIAUGHTEU **TE.** 

## ZIARTMMO

ConPAur, lsu 

## 9. u. 662; Ex Put0 TIfolUs;e 8. u. 

## (2a) e70;LMDlWl **TO.** BTkTTE, 97 3. W. (2d) 264.

In tho Bland ~'1. Orr case, aupre, itwas~held that a oomml88Ion4r8~court h8a no power to comproaire 

### a debt of,8 d$faUltingoowrty tnaSPr4r by acceptinga 

### deed t,6 ma fro8 a suretyon hlo bond.

Ia Ex Part0 Thon~am,aupra, it was 

### held that 

### a oommI8rIoner8'court **00ula** not remit 8 fin4 iniiiCtS& for aggravated **8BSWlt.**
In Tiew o? the foregoing facts *nd the l uthorit~48 mentionad **&bOTS, in**  reply to **your** rirct question **~QU**are **r48peot** fullyadvised that it i8 the opinion of thlr

### department that the 00mmI88Ion4r8~aourt of 1pavarro County eallnotlegally l ntmr its order In8tructIng the **tax** oolleoto6to **Issue** proper reaemptlon r4ceIpt8for delinquent taxes au4 Rararro County upon p8ymnt by ths delinquent

### taxiaysr .Z Ecllnqoent taxes, peniltle8, lntereetand tax colleotor'a **costs** only, **In** ml1 those 

### 0amem r48ultIngIn final Judgacnt in favor of the State nor In 

### oa8em 8tIllpending in court.

Considering the mannor inwhloh we hare **4XiSWer4d** your first que8tIon, It neoe88arlly follow8 that your second questionbeoomoamoot and require@no enwer.

With reference to **your** third question you 8ro adTired that the aommI88Ioner8oourt doemnot hare the power or 

### legal authority.

to alraot its appointeddelinquent

### tax attorney to dlemlm~dellnqwhbt tax mlt8 which hare heretofore been fllsd againstdellnquent tarpayorsupon the payIoentto the tax cob lector or 

### tiaT&rmComity pi tk proper amount for dellnqUent t(lfO8,penaltiee, interest end tix oolleotor~8 008t8,

### due agalnet saidproperty in the nbsenoe of the p~aymentof ObStclUonorebla E. I. Mi@m~, page 0

d& former aounty OifiOiilO in any oar@ that ha8 been reduaed to rim1 Judgment,nor to dlrmlrs my case stillpondlng in the court. Rowover, the pnrent dlrtrlot or oounty attorney, .aotlngeither lndopendbrtlyor with the dellnqueat tbx attorney a&l the oomaireioner8 ’ oaurt, cay dlraira or takr non-suit in any ease now pending. Y&err raid dellnquant tax mlts have born di8micsed or non-mit taken, a8 rbo+b &ate&, tkb tu oolloo8oor of tiatamo (lounty monld ba authorizedupon the pqaent of thb proper amount for dblinqubnt taxee, pearltier, bitered ad tu oollrotor’r coats due rgalnrt raidproperty to imt%eproper reoeiptr thereror. 

## Trusting that the foregoing fully *IImfer8 your tnqu*, we are Yours very tmly hTTORWEi

QR!4ERAL

OPTEXM

**AU t** **AMM**