4ionorable~Sama C. Gillfland

county Attorney Deaf SmO$h County Hereford, Texas
Dear 8ir:OFFICEOFTHEATTORNEYGENERALOFTEXAS AUSTIN

r ta0e 44u44t4d in

ax suits on real prothan by sttit?
6 15, 19j9, the rwelpt artment,*hereln you requmtourop to cur opinion Boo.O-860, which applies perty and the a ti4Xk8U~~SrSQ?Zdl. PrOer Artiole 365, Revtied Civil Statutes, 19 Or OpiBfOB O-660 read68 attorney ieallwed the ten ded for inArticle SSS, Bstanmoney collected through ix

# suiteagainat personal property. owerer, isnot tobe ineluded with the inUete~ag the
formation, we herewith enclose a copy of the

Kith further reference to your letter, the rollowing queetiorjs are taken thcrefrora in answer tonhioh you request our opinion:'

w~~ee this right to cOmissi0n attaah only ii suit is rii4d, or does it attaah v&en he i4 instruetsd by the cozmtd.esionars* court to oolle~etthe spealfisd taxe6, and eonotifies the~tax defendant?

### Hon.Jam46 O. OiLliLanU, Pa,988

Way the oommi66ioner6* 4ourt oontraet, ror aperoentage or the taxe6 oolleoted, with the county attorney 

### toeolleatdell.nquent tax46 on real property Where it 16 done otherwl6e than by suit?" k6 to your first question, in all oases involving 6uit6 for delinquent tuea on r441 e6tate or personal property, th6 filing Of suit is aneoeesary pre-requi6it4 to entitle the oounty 

### attorneyto the fees a6 provided ror in

### Article7958,a6 aespded, Revised Oirll Statutee, 1925, oovering r4al estate, and suoh oommliseion6 allowed on .peraonal property under &t$ole 335 in 6aid 6tatute. The tax oolleotor ie primarily charged with the oolleotion oftall t(LIEe8,both ourrent and delinquent, and he doe6 allneoeesary work In the preparing oi the lists, sending out notices and other prslimi~ary work preparatory to the ill&9 o? erlitby a oounty 

### attorneyfor which serrlaes the law provides 64xtain fee6 to be allowed the tax oolleotor. Statute6 preeoribing r446 ror public orricere are strictly oonstrued and a

### righttofees 

### may not rest upon implication. . .9(;Tax. Jur. I9105, p. 608.

You will notethat 

### Artiole1352,a8 6mended, r4adn in part 66 r0ilons:

"The county or

### dlatrictattorney ahall 

### repremnt th& State aad OouBty iu all suit6 against delinquent t6XpaJer6, and all 8~616oolleeted'6hall be paid over 

### lmuedlatelyto the oountp oolleotor; ; ;Provided, that the is46 herein provided for in aonneotion with delinquent tax Mit6 shall tonstitute the only fess that ehall bG charged by **maid** 0ifioera for preparing, filing, instituting, and pr464cuting suit6 on delinquent tare8 and seourlng collection thereof, and all laws inconflict herewith are her4by repealed. . ."
You are respectfully referred to the above artiole whieh provide6 the ouly fees payable to the oounty attorney 

### Inoonneation with delinquent tax suits, end it being the duty of the county attorney to represent the 2tate end aounty in all such suits, there ia no authority for the commlesioners* oourt to enter into contract or allow additional oompeneation other than that provided for by statute.

Kavin,9dieouesed both of your questlons as pr46ented, %t is, therefore, the opinion of this Department and in an6w4r to your flret question, the right to comm~aslons under the provision8 or Article 535, kevleed Civil statutes ,1925, indelinquent tax suit6

### lion.James 

### c.~llllland, Page 3

Oor*ring personal property, only att60beszup0&&e filing Of at68 ad in answer t0 your 64Oond qU46tlOB, Artiale 7338, a6 amended, lbt6 oi.1931; 

### 42nd Le&3latUr4; provides 

### the OBly ie46 oh6rwb1e **by** the oounty 6ttOrQey for preparing, filing, iQatltutiB(l

## anaproaemrting delinquent tax 8uit6 on real estate and ssaurbg aoolle6tlon thereof. The commi66ioBera* Court i6 not authori6ed to ooptrect with 

### or pay to 

### acounty 

### attorney aperoentage Orsuch t6xe6 oolleoted. Yours very truly

BY

APPROVEI'~ 29, 1939 

# -*---Y
ATTOFSEY GXNZRAL O*'TMAS~