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. : *.aOFFICE OF 

### THE ATTORNEY GENERAL OF TEXAS _. **AUSTIN**

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# County

&ditoZ? mlcccs Cowty 

# Corpus Ghriati;Texas,
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record ca ths

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P.S.’ Viilde, p&oi ‘_..1 ‘. . . . . . :.“‘.

-’ ‘-.- . . . ‘- .- Cburt that Ean De Cordova be &t%~~oyed 

### for

.a period of -12months Sroz i)oce=?5cr 15th. . 

### 1930, as Tax Ferret c&a shlar”l or ~300.00

.. per math, 

### trnder the suporvlsion OS the Co?-

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### ty Tti Assea8or-Goileotor.~ : ‘_ ._.; .,..~ : ..

,*: Y”$~-i’. ‘i;
- WpOn. s&&ion by ComIas.iooar 

### dslsger, ._ . seooadod bg Co:rAssioxler +‘snlz~, it was voted .s ‘:~i .,by- the Court that LX. ,‘stoa. be ozqloyed.as . . ~:.. Wcx ‘Ferret* to represent the Coznis.sioners’ Court and assist it 

### In the tsx as~essoss de

### pnrtxent,to keep up and mintain the Stoner .‘.‘..~ :...-- .Valuation Systen; said 9.X. Estoo to.be ox-

.; ployed at a salary of $250.00 per oonth and. 

### .tbatsaid salary be paid out OS the Ccmmxl *. L Fund OS the County, under supervision o$ the .:_ .’ county Tax *saeseor-Coll.ootor.” ;:..

.: _. . . .‘. By.the provisions OS the above’@wted Minutes of tho Co~sIlseloaers~ Court; the pai%i’tfCs mmtiosad . therein, are eqloyed ,asTax Z’arrats. ‘.

. ., . .-_ : Artioleo 7264a’and 7335a,.

### Vernon*sCd.+. mno-. 

### tat& Statutes. rasd as Sollmm: ‘. -. ._ : _ ._ - .. : 

### @Art. 7EbCa.. Adjustnant OS delincu;.nttcrxes -- and collection thereof, - -. . : Ea. 1. Iitis deroby declared the Polici of the State to.cd:ust dollrquent taxes, correct errors, 

### to elkinete conflicts ir.- surveys of land, 

### and to collect thb delinquent, ocoupation, Sranchise and Ad Valoraa Tzxos,’ in order to oieor this Stuto of such taxes, exyors ana cor.Slictsat the earliest dnto gosslble, and to provide a 

### q&m--for. asoasors; in order to ollnlnute the uuz~rous errors thct new a,?- ~30~ on the tax rolls osch riiclui+:12 rem.” 

### Gt. 73’35% Dellscmxt tizx contracts

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30 ocatrsct ~::a11 tc pn,Ce or entered icto by the Co:~~lssioners* Court in connection wltt the collection 0S dolln~~eut tams vxhere the coqensation under such coctrsot 

### 1s :**.**

ciore'than fifteen pia!omit @'the a;lo&t ocl18Oted. Said oontreot mst be agprovod by '.both the Co~#,roller end the Attorney Gkeral. 

### .of the **Stete** 

### of Terzs, bath de to substwo **end** fern. Provided 

### hovfev& tlx County or

.. piStdCt .kttGZl87 &.a11 IlOtree,J$V8 Oll7OOCi?.



### -pamatior. ~:or any services ho my render la commotion Viithfhe'perfcrsefice of the oon- -traot or the 

### tnxee oolloctsd the~knder." 

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. . The 

### cake of XYATTYO. L?oCILL,County‘SW&Z, ..~. et al, 114 S.Z. (Sd) 860 holds thut the statutes 

### Governing costmets emdo "in conmotion with the colleotion of delinquent taxes", tbo words edelincjueat taxes? ere 

### not used 

### in ths‘todhnical oonae, 

### but ttc stntuto'ncni- . isst lctent to check existing evil resultinS .fro3the ez$loyzent of tax:forrcts, and not 

### only to fpeolfy fzaxi-~ 

### mm cor;ipinsztion but to 

### require wprovzl oi such contracts 

### by both the Coziptroller of Public Accounts end the Attcrney General of tho State oi Texcb end that a oont&mt .~ timreby the county agreed to pny tax ferrets 

### for polntlng 

### ptmmnaltg Vhich the.ocmsrs havo~failed to as6888 for th8 currept yem or prior yecrs, at a rate of tiftoon per c8nt of the state and county thrcs collected 

### on property thus pcinted out, Or If the State Cozptrollar 0P Attornay General should refuse to alloYIpaysent, for twXtyfive per cent of the county taxes only, such a coztrect ~V&s in oor?nsctior.wfth the colloctlon of dollnr,uent taxes sod cltkin the statute roqu.irlrg. 

### suoh oontl'nctsto 

### be a;groVed by 

### both the Cozptrollcr and~the Attomcy General, 

### an8VXJS void rithout 

### ~uch,g~~roval. This ocso furthsr 

### bold3 l&t the Comissioners~ Court my vaU.dly ezq~loywski.lled experts" to velua for taxstloz3 purposes progorty in special lnstewos~> 

### Where technical epsi~33it is required.
. .-In Gpieion 30. O-1512, 

### wr:rritt+n by iion.~Sll~y Coldbaq, JkiJist&nt Attorney Cmcral, 'dir&ted to Eo3. J!W?d Xorris, County Audltcr of Polk County, this depcrtavantheld th2t the co'mty Coz.~irsl.orora~Collrthcd nuthorlty tG oziplqytxi 

### en~;iccora to reiwese$ the Co.~aissionersl ' COIL"~ In errlvitigBt ver:tius,oll vsluc?tions in Folk CountJ. And thct EUCh coIitri;Ct.Vi:;aS not e.EnlGSOuS to 8' ' cor?trect,,for

titscollection OLCdoli3r~uant taxos. :, , . . y..

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# ..mn. c* J* . . -Yildo, p~S8 4 ~.' .. 

# _ :. y: :~ I The oese XkXUAXT, -L .;'= ' & AL vs. EA:121sCOIXTY, I% & 117 S.YT.-(2d) 494, holds that a oostzact \;herebyEd ooruntyezz?loyodahilled cxzerts to discover end &law on rolls for teration ?rcgarty whioh hss theretofore

. escaped taxation ms a co::tWaot "in cooncotion with the 00118CtiOn 

# ofdelinquent 

# taX8J” Ed

# Within

theststute .requlrlng ouch contracts to be ai;provodby the Co@trolfor of z'ublioAccounts aed Attornojr General of 

### tho Strte of Texes nod was void klthout such ar?proval. .Thi.acn3c further holds that the portioipation~~f.the Coz@troller .'~ was'8n indisponsoblo reqtiiremnt for the validity of a oontreot vkorcby sklilcd 8xperts'aSrsed to search 

### for,’ survey, idontify the oznern of, ard.mke at.a>praisal ~oiall the taxable personnlty ifia bxnty akoviia the vaiuo or such pmperty es of Sanuary 1, 1958, cod to coc1- ploto 6 lmd acd building valuations survey for the entire ooxuntyand file the cozqlete.rocort of suet;

### iond and buildings end tt.elrvalues for the use of the Boevd of Equalization er,dtho Tex f,ssessor and Collaotor.
. In view of'tha foregoing huttorities you em ,.. respectfully advised that it Is the opinion of this de- : ~ . . ,. partment that aostmcts M-mrebg tex ferrets aro exployod EU& contraots zmst be 

### in writing and approved by the Ccaptrpllcr of ?ublio ,?ccounts and the 

### httcimoy Ggnorol.- of the Stste of Texas nod without such 

### a;.provel, jucb. coatrecto are void.

: ‘.:.a.. “Youpi 

### very’ truly

.. .:.:.: : ‘,:~._ A?‘TQzJ~EY Gz;szhL &? ,&?,S : . (~ ~.. .‘. .;

. . 'Arttoll %liims. hY!:ob ; ,Asslstant :

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