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OFFICE OF THE ATTORNEY GENERAL OF TEXAS _.
AUSTIN
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no& 0.r. ‘tillde, County
&ditoZ?
mlcccs Cowty
Corpus
Ghriati; Texas, .
pear sir1
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record ca ths
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@xi.P.S.’
Viilde,p&o i . . . :. “‘.-’ ‘-.- ..
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Cburt that Ean De Cordova be &t%~~oyed for .
..a period of -12 months Sroz i)oce=?5cr15th.
1930, as Tax Ferret c&a shlar”l or ~300.00
.. per math, trnderthe suporvlsion OS the Co?-
.. ty Tti Assea8or-Goileotor.~ : ‘_ : ..
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Y” $~-i’.
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- WpOn. s&&ion by ComIas.iooar dslsger,
seooadod bg Co:rAssioxler +‘snlz~,it was voted .s
.. ‘:~i.,by-the Court that LX. ,‘stoa.be ozqloyed.as
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Wcx ‘Ferret* to represent the Coznis.sioners’
Court and assist it In the tsx as~essoss de-
pnrtxent, to keep up and mintain the Stoner .‘.‘. .~
:...-- .Valuation Systen; said 9.X. Estoo to.be ox-
. ; ployed at a salary of $250.00 per oonth and.
.tbat said salary be paid out OS the Ccmmxl
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L Fund OS the County, under supervision o$ the
.’county Tax *saeseor-Coll.ootor.” ;:..
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.‘.By. the provisions OS the above’ @wted Minutes
of tho Co~sIlseloaers~ Court; the pai%i’tfCs
mmtiosad .
therein, are eqloyed ,as Tax Z’arrats. ‘.
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Artioleo 7264a’and 7335a,. Vernon*s Cd.+. mno-.
tat& Statutes.-. rasd as Sollmm: ‘.
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@Art. 7EbCa.. Adjustnant
-- OS delincu;.nt tcrxes
and
- collection
-. thereof,
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Ea. 1. Iit is deroby declared the Polici
of the State to.cd:ust dollrquent taxes, cor-
rect errors, to elkinete conflicts ir.- surveys
of land, and to collect thb delinquent, ocou-
pation, Sranchise and Ad Valoraa Tzxos,’ in
order to oieor this Stuto of such taxes, exyors
ana cor.Slicts at the earliest dnto gosslble,
and to provide a q&m--for. asoasors; in order
to ollnlnute the uuz~rous errors thct new a,?-
~30~ on the tax rolls osch riiclui+:12rem.”
Gt. 73’35% Dell scmxt
--- tizx contracts
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SOC.~ 1. 30 ocatrsct ~::a11 tc pn,Ce or en-
tered icto by the Co:~~lssioners* Court in con-
nection wltt the collection 0S dolln~~eut tams
vxhere the coqensation under such coctrsot 1s
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ciore'than fifteen pia! omit @'the a;lo&t ocl-
18Oted. Said oontreot mst be agprovod by
'.both the Co~#,roller end the Attorney Gkeral.
.of the Stete of Terzs, bath de to substwo
end fern. Provided hovfev& tlx County or
.. piStdCt .kttGZl87 &.a11 IlOt ree,J$V8 Oll7 OOCi?.
-pamatior. ~:or any services ho my render la
commotion Viith fhe'perfcrsefice of the oon-
-traot or the tnxee oolloctsd the~knder."
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The cake of XYATTYO. L?oCILL, County ‘SW&Z, ..~.
et al, 114 S.Z. (Sd) 860 holds thut the statutes Govern-
ing costmets emdo "in conmotion with the colleotion
of delinquent taxes", tbo words edelincjueat taxes? ere
not used in ths‘todhnical oonae, but ttc stntuto'ncni- ..
isst lctent to check existing evil resultinS .fro3the
ez$loyzent of tax:forrcts, and not only to fpeolfy fzaxi-~
mm cor;ipinsztion but to require wprovzl oi such contracts
by both the Coziptroller of Public Accounts end the At-
tcrney General of tho State oi Texcb end that a oont&mt .~
timreby the county agreed to pny tax ferrets for polntlng
ptmmnaltg Vhich the.ocmsrs havo~failed to as6888 for th8
currept yem or prior yecrs, at a rate of tiftoon per
c8nt of the state and county thrcs collected on property
thus pcinted out, Or If the State Cozptrollar 0P Attor-
nay General should refuse to alloYI paysent, for twXty-
five per cent of the county taxes only, such a coztrect
~V&s in oor?nsctior.wfth the colloctlon of dollnr,uent
taxes sod cltkin the statute roqu.irlrg. suoh oontl'ncts to
be a;groVed by both the Cozptrollcr and~the Attomcy
General, an8 VXJS void rithout ~uch,g~~roval.
This ocso furthsr bold3 l&t the Comissioners~
Court my vaU.dly ezq~loy wski.lled experts" to velua for
taxstloz3 purposes progorty in special lnstewos~> Where
technical epsi~33it is required.
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.-InGpieion 30. O-1512, wr:rritt+nby iion.~Sll~y
Coldbaq, JkiJist&nt Attorney Cmcral, 'dir&ted to Eo3.
J!W?d Xorris, County Audltcr of Polk County, this depcrt-
avant held th2t the co'mty Coz.~irsl.orora~ Collrt hcd nuthor-
lty tG oziplqy txi en~;iccora to reiwese$ the Co.~aissionersl '
COIL"~ In errlvitig Bt ver:tius,oll vsluc?tions in Folk
CountJ. And thct EUCh coIitri;Ct.Vi:;aS
not e.EnlGSOuS to 8' '
cor?trect,,fortits collection OLC doli3r~uant taxos. :, , y..
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-Yildo, p~S8 4 ~.'.. :~
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The oese XkXUAXT, ' -L
& AL vs. EA:121s COIXTY, I%
& 117 S.YT.-(2d) 494, holds that a oostzact \;hereby Ed
oorunty ezz?loyod ahilled cxzerts to discover end &law
on rolls for teration ?rcgarty whioh hss theretofore
Within
. escaped taxation ms a co::tWaot "in cooncotion with the
00118CtiOn of
delinquent taX8J”Ed the ststute
.requlrlng ouch contracts to be ai;provod by the Co@trol-
for of z'ublio Accounts aed Attornojr General of tho Strte
of Texes nod was void klthout such ar?proval. .Thi.a cn3c
further holds that the portioipation~~f.the Coz@troller .'~
was'8n indisponsoblo reqtiiremnt for the validity of a
oontreot vkorcby sklilcd 8xperts'aSrsed to search for,’
survey, idontify the oznern of, ard.mke at.a>praisal
~oi all the taxable personnlty ifi a bxnty akoviia the
vaiuo or such pmperty es of Sanuary 1, 1958, cod to coc1-
ploto 6 lmd acd building valuations survey for the en-
tire ooxunty and file the cozqlete. rocort of suet; iond
and buildings end tt.elr values for the use of the Boevd
of Equalization er,d tho Tex f,ssessor and Collaotor.
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In view of'tha foregoing huttorities you em : ~ .. ,.
respectfully advised that it Is the opinion of this de-
partment that aostmcts M-mrebg tex ferrets aro exployod
EU& contraots zmst be in writing and approved by the
Ccaptrpllcr of ?ublio ,?ccounts and the httcimoy Ggnorol.-
of the Stste of Texas nod without such a;.provel, jucb.
coatrecto are void.
“Youpi very’ truly
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A?‘TQzJ~EYGz;szhL &? ,&?,S
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hY!:ob ; ,Asslstant :
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Untitled Texas Attorney General Opinion
Combined Opinion