Untitled Texas Attorney General Opinion

December 15, 1958 Honorable Robert S. Calvert Opinion No. W-535 Comptroller of Public Accounts Capitol Station Re: Whether an Assessor- Austin, Texas Collector of taxes is authorized under Article 7336f to contract wi.tha corporation to compile his Dear Mr. Calvert: delinquent tax records. In your recent letter, after referring to Article 7336f, Vernon's Civil Statutes, youhave asked the following questlon: “1 have before me the situation where the Assessor-Collector of taxes has contracted with a corporation to compile his delinquent tax record. Am I authorized to approve the con- tract? YLlhewhole question here is the rights of the Assessor-Collector to contract with a cor- poration for the purposes set forth in Senate Bill HO. 231." S. B. 231, Acts 1955, %th Leg., pe 650, ch. 226, and codified as Article 7336f Vernon's Civil Statutes, provides for the compilation of de!.- mquent tax records by the Assessor- Collector of taxes and concludes with the following provisions: "If for any reason the Assessor-Collector of taxes and his regular deputies are unable to perform the duties required by this Act, then such Assessor-Collector shall contract with a competent person or persons to compile, re- compile or supplement the delinquent tax record, as the case may be, . . ." Article 23, Vernon's Civil Statutes, provides as fol- lows : YChe following meaning shall be given to each of the following words, unless a different meaning is apparent from the context: Honorable Robert S. Calvert, page 2 (W-53 5) ‘1.. . "2. 'Person' includes a corporation. I,.. .u The annotations listed in 32 Words and Phrases 284 indicate the general American definition as interpreted by the various Courts of the country to the effect that the word "person" when used in statutes includes a corporation as well as a natural person. In Q&h&v.r 286 S.W.2d 291 (Tex.Civ.App., 1956) the Court gave effe& to ' Article 23, and approved the generai proposition that the word "personl'includes a corporation. There is no language in Article 7336f which expresses a legislative intent that the Assessor-Collector should not contract with corporations to perform these services. It is the opinion of this office that the words "person or persons" as used in this statute would authorize the Assessor-Collector to contract with a person or a corporation. Under the provisions of Article 7336f the Assessor-Collector is authorized to contract with an individual or a corporation to compile delinquent tax records. Very truly yours, WILL WILSON JIE:rm:wb APPROVED: OPINION COMMITTEE Geo. P. Blackburn, Chairman Elmer McVey Robert H. Walls Gordon Cass Houghton Brownlee REVIEWED FOR TBE ATTORNEY GENERAL BY: W. V. Geppert