August 28.1952 

lion. John R. 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 1932 and 1933 under 

the submitted facts. 

You request the opinion of this office upon two qw,stions and give us 8 stat#ment of the facta which prompt4 

your questions. The facts as stated by you are as follows: 

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‘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 the years 1932 

and 1933. 

“The tax collector failed to mail out tax notices 

on this tract of land to the owners thereof because the tracts were erronewsly carried on 

the tax rolls under the names ‘unknown owwrs.’ 

Notice of deiinquency for the years of 1932 and 

i 1933 had wver been given to these owners. 

, 

‘The owners’ position is that the tax office w&s 

negligent in rendering the l8nds to lrnknown 

owners’ and its faUure for twenty years to give 

notice to them of any notice of delinquency. 

From 1934 to 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 Court to 

remit the penalty and intereat and 8llow tbem to 

pay the amo+nt of 8dwl:taxW.n 

. 
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Hon. John R. 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 and allow payment of only the original tax?” 

Regardless of the 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 of this State. Section 

18 of 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 ‘the Constitution, ‘may 

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

., 139 S. W. 662 (Tex. 

man v. State, 97 S.Wi 

2d 264 (Tex. Civ. App. 1936). 

Gslwston, H.. & S. A. Ry. Co. v. Uvalde County, 

167 S. W. 2d 305 (Tex. Civ. App. 1942, error ref.:w.o.m.) , 

states the rule colrcisely in th” language: 

‘The ,Commissioners’ Court of a county 

has only such powers 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, 147 Tex. 169. 214 S.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, 40 S.W. 403,404; Anderson ‘v. 

WA, 137 Tex, 201. 203. 152 S.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, copies of which 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 ‘that Article. 73453 is 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 assessment 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 the 
Hon. John R. Lindsey, page 4 (V-1517) 

assessment for the years involwd should be coMidered void, 

~The mcrc fact that several years* penalty and interest had 

i”T, accrued against the ,delinquent taxes would not in any manner 

,; F-1 

.-/..I 

affect 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 

L. 4?C? .Lo r 

Assistant \ 

LPL mm