Hon. StanleyTimmins CountyAttorney HarrisonCounty Marshall,Texas
Dear Sir: opinionx0. o-2301 Re: Authorityof Commissioners'Court to remit penaltiesend interest.
In your letterof April 25th, 1940, you set forth facts showingthat throughsome confusionbetween a landowuerand the FederalLand Bank, perhapsthroughthe error of a representative of tha FederalLend Bank, the taxes on a piece of land were allowedto become delinquent. You requastour opinionas to whether the Ccaaissioners' Court of HarrisonCountyhas the power or authorityto remit or csncelthe penaltiesand interestaccruedon such delinquenttaxes.
It is unnecessaryfor us to attemptto ,determiue whether the Legislature could constitutionallyconferupon Commissioners'Courts tha Bower to remit the statutorypenaltiesand interestaccuringupon delinquent advaloremtaxes. We have no st@uPaconferriugor purportingto confersuch authority.
Art. 5, Sec. 18, of the State Constitution,providedthat the County Conmissioners' Court "shallexercisesuch powers and Jurisdictionover all countybusiness,as is conferredby this Constitutionand the laws of the State, or an may be hereafterprescribed." Under this sectionof the Constitutionit has been held and firmly established that Commissioners' Court can exerciseonly such pavers as the Constitutionitselfor the Legislaturehas conferredupon them. Bland vs. Orr, 38 S. W. 558, Sup. Ct.; Slaughtervs. HardenanCo. 139 S. W. 662, error denied;Es parte Thomas,2 S. W. (2) 270, Cr. Apps.; Landmanvs. State, 97 S. W. (2) 264, Civ. Apps.
In the Bland vs. Orr case, supra, it was held that a Coamissloners' . Court has no power to compromisethe debt of a defaultingcounty treasurerby acceptinga deed of land from a surety on his bond.
'In Ex parte Thouas,supra, it was held that a Commissioners' Court could not remit a fine inflictedfor aggravatedassault. Hon. StanleyTimmins,Page #2 (O-23@)
In Landmsnvs. State, supra,a Commissioners' Court has employedan attorney to bring a suit for the State and County,arisingout of the closingof a countydepositorybank. The Commissioners' Court agreed to pay the attorneylO$ of the recoveryby the State. A recoveryof $22,500.00was effected. The Legislaturegrantedthe attorneypermissionto sue. It was held that the Conrmissioners'Court had acted withoutpower and recovery was denied. Attentionis drewn to the fact that the State owns a share in the penaltiesand interestin question.
That the powers of Commissioners'Courts are limitedto those givenby the Constitutionor by statutewas affirmedin each of the above cases and has been announcedin many others.
We are constrainedto advise,therefore,that in the case submitted,the Commissioners' Court of HarrisonCounty is withoutpower or authority to remit such penaltiesand interest.
Yours very truly
AlTORNRYQXE3ALOPTRXAS
s/ GlennR. Lsvis
BY Glenn R. Lewis Assistant
APPROVEDMY 6, 1940 s/ GROVERSELLWS FIRST ASSISTAlE ATTORNEYGESEBAL
APPROVEDoPIRIoR~coMblMTER BY B. W. B.