625
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
-c-
--
Honorable E. P. Cunningham
County Auditor
latarro County ,
Corslcana, Texae
Dear Sir:
the delinquent
delinquent tame,
rest and tax col-
St.8only; and related
lark of &ad aaunt7 deUnquent tax rtitr
nt taxpayem~ that 1s. each yew *a
ellnguent, the then dlstrlct 6morney6,
mentioacd, after notice, rim tax
the tax lien on lands of 811 of those
“The petitiona were filed with the dietrlet clerk,
docketed, and citations were only lamed in a few ae6el
thereon. Many of them, however, of whtoh no eemloe was
av+c;obtrined, and many of vhioh wore never mduoed to
final Judgment. The fese earned bi the then d1sttrtot
attorney, dbtriali clerk and sheriff, if he served prccess
thereon, fro~s~~yem? 1919 thyugh the year 1989, were not
:~‘:Tj:;’
%onorable E. Y. Cunninghan, page 2
fees of offloe. The fees earned by the then offloials
after the year 19~3 through the year 1Q58 were fee8 of
orrico.
*mat, at the present tlae, there 1s approximately
30,000 delinquent tax suits egelnst delinquent taxpayers
ZQoestlon lo. 1: Can the oomml~sionere irout of
Iiaramo Uounty enter its order instruoting the t&x ool-
leotor to irsue proper redemption receipt8 for delinqwl
taxer due Xa+arro Uounty, upon parmeat by the dellapue~1
texpbyer o? the delinquent taxes, penalties, .lntereetam
tax oolleotor~e oortr only. In other wotio our the 00,
olsrlonera court remit feer In delinquent tax suits duy:t
former county ofrloials, whether they be fees o? o??io\,),
or fees that are required to be aooounted for. I
%ueetlon 110.e: Xn the event thaP the oom~loslo y
oourt enters an order romittlng all oo8te in delU4quen $
tar suite earned by former offbiala from the year lQl.Qi
through the year 1835, would the county or the tax sol-;
leotor be llable to the former ogunty o??icials for tb
cost illeged to be earned by them ?roa the year 1BlQ
through the year 10s.
f'Qmestion no. 5:
Would the oommi8t3ianers aatirtihi
the power free o? llnbillty, for payment of abet, to di
lta eppolnted delinquent tax attorney to dlemlrr dellaq
tax wits mhioh hare .hersto?orebeen filed against deU
qu&t taxpayers upon the payment tb the tax OOlfeOtar 0.
l#wamo iJauntyof The proper amount for delinquent taxes,
penalties, intereet and tax oolleotor’s cost, au0 Lgalaat
said property in the rbeance of the payment of QOete ddte
former ooanty officials.
I. . . .I
Artiole 7334, Vmnon’s Annotated CiriL Statuter,
p+o+Ide6 in part :
Whenever any pereon or persons, firm or oorporatlon
ahali pny to the Tax Coliocrtor allthe taxee, intereat,
penalties and oortr ehawn by the delinquest ,tax reoordr
of the County to be due w-idunpaid against m f&rot, &et
Honorable E. Y. GunnIngham, gage S
or peroel of land for al&the yeare for mhloh taxes may
be shown to be Uue end -paid, prior to the lnrtltutlon
of cult for the oolleotlon thereof, the Tax Colleotor
the11 lrrue to ruoh pereon or per8on8, firm or oorpora-
tion, a reaeipt covering ruoh payment ae ie now required
by law.'
Article ISSE, Vernon’8 Annotated Cfrll Btatuter,
prforidee In pert a8 r0ii0w8:
'The Oounty or DI8trlot Attorney 8ql represent
the gtate and bounty In allrults against hellnquent
taxpayer8 and all sums oolleoted #hall be paid over
imnedlately to the County Colleotor.*
Then Tollour rpeolfio prorlrlonr enumerating ‘the
fee8 of the County or Dlstrlot Attornay, Werl?? or Oonetable,
f;;:Ui;t Clerk or County Clerk. The artlole then provider a8
:
a. . .
'In aase the delinquent taxpayer8 ahall pa7 to the
oollector the amunt of delInqu8nt taxes for whloh he
Is liable, together with aaorued lnterert, a?ter the
filing of ruit before Juwent 18 taken agdn8t him in
the oaoe, then only One-half of the Seer taxable in rush
a aese as provided for herein ahall be ohsrged egain8t
hIr.*
It ~111 be noted that Artiole 73Q4, lupra, cequlrer
the Tax Colleator to Irsue e redemption OertlfiOat8 or reoelpt
upon the payment of all taxes, eto., *rhown by the delinquent
tu redktDd8. . . prior to the Instltutlan of 8nIt for the
oolleotlon th*reo?.a Artlole 733g, oupra,provldee that where
payment la made to the oolleotor “after the fillng of rult
before Judgment is t&en* In the aaee, only half fees rhall
be oherged, a~ OOlt6 in the ce6e.
'Artlole 7333, Vernon'8 Annotated Civil gtatute8,
expressly provides that in eeoh aase such feea, Pe8nlng the
fees provided for Ln Artlole 7332, supra, rhall be taxed ~8
oorts against the lands, etc., but “in no case ohall the etate
or oounty be liable therefor.’ See WAIT vs. ELLJS, SO 8.w.
(2d) 1093.
Bonorabli E. Y. CUnnIn&am, page d
IJOquote from the sase of Grant vs. ELlIe, mupra,
as fOllOWB,:
‘The reoord before US shows that on, before, and
after October 4, 1966, the oounty attorney of Burleron
County, Texas, meting on Iostruotlons from the county,
filed 1044 salts for delinquent taxes agalnrt ntuerous
parties. EllIr, @o was dl8tTiot olerk of the oounty,
dlsoharged the duties reqUt?oa of him by law in filing
su4h 8ulto and lrrulng prowls thereon. He vould hats
earned oertaln fees had the suits resulted In Judgments
for the rtate. hfter the lb~ro suits uere fll~d, the
oounty made a 6ontnot vith sortala parties to oolloot
Lts 64lInqUOnt taXOB,md In snoh oontraot agreed 30 dir-
818s the Instant suits.
'In'krnfo?#Ity vlth the above eantraot, the oouaty
ordered the 00&u&y attorney to dISmlr8 the rultn. AstIng
08 ruoh order, the eouoty a tto r l ne y
ppoared In thr ala-
t*ot oourt and 8ored the oourt tb dlsmI88 all of the
abore mont%oned tax suits. Aotlng on the motion of the
ootmty attornoy, the dlrtiriot aourt et&tore& Itla order
and dmree ia oaoh aad all of the abeTo oultr di8~1881ng
the sue, md in spah or&err adJ~dg4d all aortr a5d fo48
9axed as aorta, InTelTed thareI5 against Burlwon aoUnty,
and further ordered that the offleers eatltled thereto
should make alittheir rsepootlve aooounts ag&lnst the
oounty and file the 8~4, togsther with a OertifIed ospf
of the Judgments with ths 4omal8sloners~ oourt. . . .s
In th elboTe montloned base tt we8 held that Jwdg-
ment adJu&glng aostcl against the aounty and dlsmIss&mg the
orlglnti tax suits was ~016 end prohltlbed by rtatultes*pd
formed no basis for a ra3Id olaln for toes by the clerk Of
the dietriot aourt against the aounty.
It is apparent that under tha abort mentioned case
of errnt Ts. SD118 the fess prorlded for oftto8rr enum8eated
In &Wale 7W2, supra, ars not saraed bl srroh'offlesrou&t&l
the suite resulf la )udgm%nt for the O&ate,, .Werr the dOlla+
quest ta;rpa)rers ti3.l.m to the aol3eetor the amerultof d4lin-
qaont taxem for uhloh he 'is&leble, together with th4 atWU4d
interest, Jter the filing of rult befera Judgment Is take5
waIn8t him in the ewe, then ~17 one-half the too8 tulrble
In such a aase a@ protided for shall be charged against him.
629
6cnoreble E. Y. Cunningham, page 6
Article V, Seotlon 18, of th8 Oonetltutlon provldem
twt the county coaai88loners~oourt .8hhallaxeraise SUCh pouers
.4
N
ana Juriaaictlon ofor all county busIne8s, am 18 oonferred by
thlr Constitution and the 18w8 of the state, or em may be hereln-
Jter presarlb4d.* &l&Or ti+S 88~t~Oll Of th8 COilStitUtiOEl it
h88 been held and firsly establlahed that oom8Is8Ionerr~ oourta
can oxerclae only ruoh powers as tineConmtltutIon itself or
th4 legt8latur4 ham conferred upon them 8peclfIc8lly or by
n4oe8aary ImplI0atlO5. BLAND vs. ORR, 39 8. W. 658; SIAUGHTEU
TE. ZIARTMMOConPAur, lsu 9. u. 662; Ex Put0 TIfolUs;e 8. u. (2a)
e70; LMDlWl TO. BTkTTE,97 3. W. (2d) 264.
In tho Bland ~'1. Orr case, aupre, it was~held that
a oomml88Ion4r8~ court h8a no power to comproaire a debt of,8
d$faUlting oowrty tnaSPr4r by accepting a deed t,6 ma fro8
a surety on hlo bond.
Ia Ex Part0 Thon~am, aupra, it was held that a oom-
mI8rIoner8' court 00ula not remit 8 fin4 iniiiCtS& for aggravated
8BSWlt.
In Tiew o? the foregoing facts *nd the luthorit~48
mentionad &bOTS, in reply to your rirct question ~QU are r48peot
fully advised that it i8 the opinion of thlr department that the
00mmI88Ion4r8~ aourt of 1pavarro County eallnotlegally lntmr its
order In8tructIng the tax oolleoto6 to Issue proper reaemptlon
r4ceIpt8 for delinquent taxes au4 Rararro County upon p8ymnt
by ths delinquent taxiaysr .Z Ecllnqoent taxes, peniltle8,
lntereet and tax colleotor'a costs only, In ml1 those 0amem
r48ultIng In final Judgacnt in favor of the State nor In oa8em
8tIll pending in court.
Considering the mannor in whloh we hare 4XiSWer4d
your first que8tIon, It neoe88arlly follow8 that your second
question beoomoa moot and require@ no enwer.
With reference to your third question you 8ro adTired
that the aommI88Ioner8 oourt doemnot hare the power or legal
authority.to alraot its appointed delinquent tax attorney to
dlemlm~ dellnqwhbt tax mlt8 which hare heretofore been fllsd
against dellnquent tarpayors upon the payIoentto the tax cob
lector or tiaT&rm Comity pi tk proper amount for dellnqUent
t(lfO8,penaltiee, interest end tix oolleotor~8 008t8, due
agalnet said property in the nbsenoe of the p~ayment of ObStcl
Uonorebla E. I. Mi@m~, page 0
d& former aounty OifiOiilO in any oar@ that ha8 been reduaed
to rim1 Judgment, nor to dlrmlrs my case still pondlng in
the court. Rowover, the pnrent dlrtrlot or oounty attorney,
.aotlng either lndopendbrtly or with the dellnqueat tbx attorney
a&l the oomaireioner8’ oaurt, cay dlraira or takr non-suit in
any ease now pending. Y&err raid dellnquant tax mlts have born
di8micsed or non-mit taken, a8 rbo+b &ate&, tkb tu oolloo8oor
of tiatamo (lountymonld ba authorized upon the pqaent of thb
proper amount for dblinqubnt taxee, pearltier, bitered ad tu
oollrotor’r coats due rgalnrt raid property to imt%e proper
reoeiptr thereror.
Trusting that the foregoing fully *IImfer8your tnqu*,
we are
Yours very tmly
hTTORWEiQR!4ERALOP TEXM
AUt AMM