445
OFFICE OF THE AITORNEY GENERAL OF TEXAS
AUSTIN
Fonorable Taylor’ Carllale
Crl.dmS Distriot :.ttorney
jCauf=ien
‘County
Icauhan, Texas
Dear 3.r I r\ttentlon:
i3akeuf oanvenienoe in nnswrin,*:y0Ur
&l’OUFd and nwtbercd your qu@.ioW3. $0
trod, the two cpmtlons rrsnd9s io3.lowst
*Can tRe Conrd of Jupsrvisora of a Levoa In-
PrOvemn~a:~iutrlot naiely proookd In the gollcotion of
t5eir dellnr;ucnttarea In either of two ways: under
tb ststute prOVidhQ for the oollaotion OP ~itatesnd
OOlrntytaxes tlmt,are deli~nr;ucnt
- or
446
, ’
??onorabJ.a
Taylor Carlfsls, page 2
2. WStrlotly under t&3 provisions of INiiole
8017 -e~OOOrdi5.?.ly
es th0y nay desire 50 FrOostd?"
Artiole UN.6 wss enacted 13 1925 by ths 49th
LegialatWo or ‘:cxa3, en9 sold article ;rovide3 .93fol~ous,:
*Tax collnotoraof levee improvemnt dlatricta
ahall perCOrm all duties and ererolse all powers in
rasFa:eatto delinquent taxes due levee Improvement
dlatrlots a3 may be provided by law for t?e aolleotlon
oi delinquent Xata and oount;?toie3, :rcS t!teoollsotion
of such delinquent levee tiprovaeat diatrlot taxes and
sale@ of Iroperty therefor ahall be governed bj the
law8 applying to the oolleotfoa Of dalinSu8nt State and .
county taxes Rnd foreolosure deoree thersfor shall in-
clude writ of 9os3ss31on. T?tesu9arvisora are al.80
given the po;rerand autboritg to collect suoh delinquent
taxce, and to lnatltute and ?rpseaut,ssuit3 in the name
of the dlatriat Cor their oolleotlon; and suoh dlatriata
are'alao authorized to do and perform all other thinea
that nay be aeoessery for the.callnotion of such taxes.
Taxes levied under this law shall be a first and prior
lien upon all. property ag&.lnstwhloh they sre asaeased.,
and shall be payn3lo and ahall.st3tureend beoume delia-
Went a3 provided by las for &ate and county tarea."
Artiole IOBOe, v6rnon~a AriiotatedTexae gtatutae,
enacted 1~ 1935 by the 41th LegIelature, reads as follorsr
*That all OC the ~oviolon3 of Title 122, of the
‘ievlsedcfvll ::t::tutasor TexaB, or 1925, be, and the
S%c6 are r:adesrail3ble in 30 far a3 saw :laybe api.ll-
cable and neoessary to all 3ohool dlatrlota and muuiolpal
Cor;;orationsorgalzed tinderany Kenera or spool81 law
of tkls State and whioh have power and authority to levy
aad colloot Weir own tares',%nd t&at eaoh of auoh cor-
POratlone 3kaL.lhere the benefit of all liens and remedies
for the soourity bjd collcotlon o!'ta:ea due them a3 1s
rrovlded in saI-1.Title in the case of tax83 due the Atate
end CO!.m
ty.*
: !m attorney for the
OOllection of tholr delinquent taxes withollt the approval
Of mot oontmot by the AttOrn8p Gonsral?
"1s t;:e.oompansationto thn attorney in suoh
:ianorableTeylor Carlisle, page 5
mtlele 7335, Vernon*3 :nnofated statutes of
~‘0x44, allows the Comlssioners~ Court to aontraot with
5n-vaozpetent qttorney to enforce or essist .In enforctig
:be ceilaction 0r delinquent State and aounty taxes under
>r*scrlbbcdoonditlons. Artiole 7335a , ?. A. C. 3. of Texas,
JOt3 ttie !%Xh3u OOqx?aSatiO~ Of said attortU?yst 15 per
ocat of the amount aolloated and further ~rovidos that the
ooatraat must be approved by both the Conptroller end tine
ittorney General of tke 3tate of Texes:.
In order to settle the Cuemtion OI?the aj#i-
cabllity of these statutes to your westiona, we agoin mst
refer to the analocJousdeoisions in del.f;lquanf tax aufts
browAt by cities, towns and independentsahool dlstriats.
3~11 9. JLensfieldInd. School Xstrlot, 12Q 3, ‘5’.(2d) 029,
deals with the validity or a aontraat bntxeon sn independent
~hool distrlat end a pivate st,torney,where the compensa-
tlan Qrovided was 20 per cent of the amount colleoted. The
oourt !:eltl t!e portion or ,%rtlcle 7335a, providing for the
sXro9al of tax ~aontraats entered Into by the Commissionerst
COurt;l by the State author fties nomad, not ap~lioable to
delin$uant tax oantracts’entered in%2 by inde>endezitsohocl
~~lstrlots. The oour t reasoned ?&at the State has 4 direct
Interest In the oollootlon of Stato and oounty taxes, avheroas
it has no auoh direct interest in the colleotloo of del.iqquent
taxes Of independent sahool dlatriots.
Applying that reasoning: or the su.wene Court to
ths instant situetian, we ounalude thet the 3osrd of Super-
risers is not reouired to submit their delincuent tax oontraot
r;r the aQpravsl*oC the Compfroll.erand Attorney %neral.
?Our question NO, 3 is therefore answered in the aifir@MYQ,
if Ux dlntriat proaeeds to .colleot its taxes by tie :3tate
-3 aoEnty method hereinbeiore outlined.
3~ also answer queskon;~Xq. 5 in the afY%nuMve
if the district Poc8eds under .utioib 8017. action (h) of
irtiole eo17 pr09ide~ for the ampi0ynar.tof s.nattorney, and
‘here is no provision for the spFrova1 of such aontrsot by
QJr State authority.
1.7.~
neti aonsider question M. 6 set out above.
irticle 73354 has no application to suits browht under
btiole 6017. however 4 more difriault oucstian Is presented
I4 tha event’the dist&at chooses th* state and oounty aol-
’ e”tiJn me&&I
;r.onoreblc
Taylor @mllele, :a?..o~
6
451
?oonorableTaylor CarliSle, paLTe 7
aouaty attorney to represent t&v levee kqroveaent dfstrfats
in mit8 for t)leoolleatlon or dellnc.uenttaxea. Such rep-
resentation on hla Part in suits broraht under &Mole 7345b,
Title 122, would be isocqatlble with hi3 duties as county
attorney, as set out in .Artiole7335. By t!m: artiolo oven
thou& he does not represent Vie oountf ln c tax suit, he
nust aotivaly amISt the prson with -#hihoE
the tss contrnot
is -lade,nnd V&O does actively represent fke county in Suoh
3ult. You will also note that by reason of t!m provisions
of .@tlale 7345b, the Ltipleadedtnxinz unita are partlee
defendant, and of aourse have the right to question the
causo of oatlon asserted by the plalntlff or any other im-
Pleaded unit. It is plain that the county attorney my
not represent the levee dietriot in a suit brought under
,?rtiala8017, it being unreasonable to,preslllce that the
fern of reedy deternined upon by the levee iraprovfment
distriat supervisors,eating under the auvtcc of their
,attornay,.woulddaternine~whether or not t?,ecounty attorney's
employment Would or vmuld r!ot be ircoapatibla. he believe it
to be caslly apparent that In a oase where. the acunty attorney
could not :epreaant t:lelevee itiprovezentdiatrlo% by remion
0: 51s ofZicla1 status as oounty attorney, that the assistant
County attorney appointed by hti would be equally dlsquallrled.
Your question No. 8 reads as followa:
8. Tr the taxes delincgant are several tine6
the value of the land against w!lialithey are levied and
aaaessed, can the laud be sold at judicial sale after
foreclosure ror a leas amount then the total taxes,
Penalty, interest, at torheyls fee3 and 003tS?*
If the atit is brimght unler t3e provisiona of
?tiOle 8017, the property ~.aybe aold ior any mm that it
-TV briq., iJo 1Fni tation aa to the sale Prioo is set by
a tic10 8017.
Ii the state and 00~l:y OOlleOtion nethod iS
'je% the prVtiSiOfiS of A.mC$le 7345b Vim .:OVC% %CtfOn 3
Or ?aid sot, a3 amended in 1941, provides as follows:
'UPon th8 trial of seld cause the Court Shall
hear evidence upon t!m reasonable fair value of the
P~opcrtg, and s-halllnoorporafo in its jud~q:enta finding
. 452
Yonorable Taylor Carllslo, pane D
of the reasonable fair value thereof, in bulk or In
parcela, either or both, aa the Court nay deei?proper,
whiah roesamble fair valus so found by the Court la
hereofter soAe tidea styled *adju;i&edvalue, * whiah
*adjudged value’ ahall be the vslue as of the date
of the trial and &all not neceasarlly be the Vnlue
at the tins the aasesszaentof the taxes was Aade;
provided, that the burden of pro6f shall be on the
omar or owners of suoh proparty In establishing the
*fair’value’ or adjudged rnlue ad provldsd in this
oeatIon.e
Seatlon & of neld aat reads a8 follows:
*:foproperty sold ?or taxes u;lderScores In
suoh auIt shall be sold to the owner of said property,
dlreatly or lndlreatly, or to anyone having an Intereat
thoreln, or to any wty other than a tax@ unit whIah
Is a party to the suit for less than the mount of the
adJudged value aforeoaid ot said property or the aygre-
gate.aOLOuntof’ the judgmntr qalnat tho property In
said 8uIt, whfohevar is lower, and the net proceeds at
any sale of euoh property made under deoree oi court
In 8aId suit to any party other than arty such taxing
unit shall belong and be distributed to all taxing
uaits whloh are parties to the suit vrhiohby the Judg-
Aent in add suit have been found to have tax liens
Wafnst euah property, pro rata and in proportion to
the rrmountaOS their reepeetlve tax liens as established
in aaid Judgmnt, but any exoeex in the proaeods of sale
over and above the amount necessary to defray the ooata
Of suit and sale and other expenses hereinabove made
chargeable against such 9 rooaeils, and to fully disaharge
the jud,qAentsagainst said praperty, ahall be paid to
the parties legally entftied to suoh exaeaa .”
:fo oonsiaer that the quoted sections areelear
m’ ~a~biguoila md the foreclosure sale should be had In
accordaaae With said seations. i:eare aware of the holdfng
In b~aieer v 3tat.3,if303. !;i.(26) 914, but t?,eLuprene
‘Ourt In ‘that’oase aaa not dealing with Mtiole 734%.
. . *
i!osOrdJia Viylos Carlfsla, pa;q 9
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