August 28.1952
lion. JohnR. Lindsey County **Attorney** Jack County Jacksboro, 

### Texas

Dear 

### Mr. Lindsey: Opinion No. V-1517 Re: Authority of the Commia-

**. sioners** **’ Court**  **to remit**  penalty and interest on taxes delinquent for the 

### years 1932and 1933

### under the submitted facts. You request the opinion 

### ofthis office upontwo qw,stions and give us 8 stat#ment ofthe facta which prompt4 **your questions.**  **The** facts **as** stated 

### byyouare 

### as follows:


### -
‘The County has given notice to owners of 8 **certain tract**  of 

### land in Jack County stating that delinquent taxes are due and that suit will be instituted for their collection. The taxes delinquent on this tract are for theyears 1932 and 1933. “The tax collector failed to mail out tax notices onthis tract of land to the owners thereof be

### cause the tracts were **erronewsly** carried on the tax **rolls** under the names ‘unknown owwrs.’ Notice of deiinquency **for** the **years** of 1932and i 1933had wver been given to these 

### owners.

,
‘The 

### owners’ position is that the tax office w&s negligent in 

### rendering the l8ndsto lrnknown owners’ and its faUure 

### for twentyyears to give notice to them of 

### anynotice of delinquency. From 1934to the present d&e, the land has 

### been rendered to these owners and they haw paid the taxes each year 

### before they bewe delinquent. They ask the Commissioners 

### Courtto remit the penalty and intereat and 8llow tbem to pay the amo+nt of 8dwl:taxW.n

.**4:**
**.**

; : t

I 

### i% i-i. !. i !’ Hon. JohnR. Lindsey, page 2 (V-1517)

Your questions **are:** “1. Does the Commissioners* Court of Jack County have power **tider** law to remit per&.? ty and interest on these delinquent taxes and allow taxpayer to pay only amount of taxes ?

‘2. Does the Commissioners* Court of the **County** by virtue of **Art. 7345d.**  Vernon’s **Ann. Statute,**  haw the power to remit penalty 

### and interest 

### andallow payment of only the original tax?” Regardless 

### ofthe reason 

### for the delinquency of the 

### taxpayer, the commissioners’ court does not haw any constitutionsl or statutory authority to remit or 

### forgive the penalty or interest which **accrues** against delinquent : taxes. The commisstoners’ court is a court of limited jurisdiction under the,Constitution 

### ofthis State. Section 18of Article V of the Constitution with reference to the commissioners* **court,** ~provides in part asp follows: I

. . . shall 

### exercise such powers and jurisdiction over all county business **as 1s**  conferred by this Constitution and the laws 

### of the State or as **may** be hereafter preyscribed.. Under this constitutional provision it has been uniformly held that the commissioners* **court** possesses and exercises only’such power **as** the Constitution itself or the Legislature, consistent with ‘theConstitution, ‘may 

### confer upon it; Bland v. Orr, 90 Tex. 492, 39S.W. 558,

., 139S. W. 662 (Tex. man 

### v. State, 97S.Wi 2d 

### 264 (Tex. Civ. App. 1936).

Gslwston, H.. &S. A. Ry. Co. v. Uvalde County, 167S. W. 2d 305 (Tex. Civ. App. 1942,error ref.:w.o.m.) , states therule colrcisely in th” **language:**

‘The ,Commissioners’ **Court** of 

### a county has only 

### suchpowers as 

### are expressly or by I

_Hoa. John R. Lindsey, page 3 (V-1517)

I necessary implication given it by the Constitution .and’statutes ofthis State. .[Citing Cases] I

. . . . :’ 

### A comparatively recent case b; the Supreme Court,

‘Canales v. Laughlin, 147Tex. 169.214S.W. 451(1948). has stated substantially the same sing in the following language:

*The Constitution does not confer on the commissioners courts ‘generai authority 

### over the county business* and **such** courts can exer-’ cise only such powers as the Constitution itself .or the statutes haw ‘specifically conferred upon them’
. See Mills County v. Lampasas Cow9 90 Tex. 603, 606, 40S.W. 403,404; Anderson ‘v. WA, 137Tex, 201.203. 152S.W.td 1084, 1085. While the commiss%oners courts have a broads discretion ja 

### exerc$sing powers expressly conferred on them, nevertheless the’legal basis for any action by any such court must be ultimately found in the Constitution or the statutes.” An examination of the Constitution and the **statutes** reveals that no expressed power has been conferred upon the commissioners* court to forgive or remit the penalty and interest upon delinquent taxes. Nor does this power arise from necessary implication from any power expressly conferred. Therefore, the answer to your first question is in the negative.

-We next pass to the sec:ond question which has here? : tofore been answered by previous opinions of this office, cop**ies** ofwhich are enclosed for your information. See opinions numbered O-936, O-7251, O-6257,and O-7412, as well as letter opinion to Hon. W. R. Allen dated August 13, 1947.

These ‘obinions hold ‘thatArticle. 73453is unconsti- .j’ tutional. It may therefore not be relied upon for any purpose. **We** have held, however, that upon a hearing and sufficient testimony 

### before the commissionera’ **court,** an **assess ment**  may be declared void and a new assessment made by the **tax assessor-collector**  upon the orders of the court. From the facts submitted by you, we do not perceive any reason why theHon. JohnR. Lindsey, page 4 (V-1517)

assessment for the years involwd should be coMidered void, ~Themcrc fact that several years* penalty and interest had i”T, accrued against the,delinquent taxes would 

### not in 

### anymanner ,; F-1 .-/..Iaffect the validity of the assessment. SUMMARY The commissioners’ court does not have autbority to remit or forgiw the penalty and interest which have accrued against delinquent ad valorem taxes. Article 7345d, V.C.S., is unconstitutional, and may not be relied upon for any purpose. Att’y Gen. Op. O-903, O-7251, O-6257, and O-7412.and letter opinion R-635 (August 13, 1947).

. APPROVED: 

### Yours wry truly, .W. V. Geppert Taxation Division PRICEDANIEL 

### Attorney General E. Jacobson Reviewing Assistant Charles D. 

### Mathews First Assistant BY 4?C? L. .Lo r Assistant \ LPL mm