Untitled Texas Attorney General Opinion

Hon. D. W. Burkhalter Acting County Attorney Box 953 Tbroekmorton,Texas Dear Sir: Opillloll 180.o-6692 Re: Is the clause in a contract for collection of delinquent taxes permitting the eontractor six months after the temlnation of the oontract to prosecute anlts filed to fFna1 judgmentsvalid? And a related gueation. You have requested our opinion upon the following questions: 1. Is the clause In a delinquenttax contract permitting the contractorsix months after tbs t8rminatlon of the eontraot to posecute suits to final jud&mentsvalid, and is the tax attorney entitled to his oommlaslons on all taxes so collected during this six months period? 2. Is the delinquenttax attorney entitled to collect the costs that have been paid in to the collector, when he has not done anything except file suit? If not, who 1s entitled to such costs? This department la opinion Ro. 0-237A, a copy of which is enclosed, held that under contra&s similar to the one in which you are interested,suits for delinquenttaxes flied by the tax attorney during the contract,periodand settled by h%m within SIX months after th6 terminati.ondate are clearly contemplatedby the contract, and that the commissionto be received by the attorney applies without question. We therefore answer your first question in the affirmative. Hon. D. W. Burkhalter, page 2 (O-6692) Article 7332, V. A. C. S., provides the fees certain officialsreoelve In suits for collection of delln- quent taxes, and being a later statute than Articles 7335 and 7335a, controls'over any provisions contrary thereto. ArtIdle 7333 provides that the fees mentioned in Article 7332 are taxed as costs in delinquent tax sul.ts. We call your attentton to that portion of Article 7332 wherein It is provided that where delinquenttaxes are collectedunder contracts between the commissionerscourt and others for the oollectlon of such taxes, the fees provided for county and district attorneys are not assessed or collected. Therefore, In your case, there are no fees which the county attorney or tax attorney could claim. If any such fees were assessed and collected,they should be returned to the taxpayer. Under the delinquenttax contract pertinent to this opinion, the tax attorney receives lC$ of the amount of all delinquenttaxes, penalty and interest actually collected and paid to the tax collector durFng the term of the aontract, which the tax attorney was instrumentalin collecting. If the filing of the suits by the tax attorney was instrumentalin collectingthe taxes, he Fs entitled to his commissions;if they were not, he is not entFtled to his oommissions. This Is a question of fact depending upon each separate case* Yours very truly ATTORNEYGENERAL OFTEKAS BY 0. Koch 0. Koch Assistant ROK:AMM:mjs Enclosure APPROVED AUG 10, 1945 /&y;~;,~;~w ATTCREEY GRNRRAL' APPROVED OPINION COMMITTEE BY /s/BWB CHAIRMAN