OFFICE OF THE AlT’ORNEY GENERAL OF TEXAS
AUSTIN
Eonorrble Luther c. Johnston
county Attorney
Palertine, mxar
Dear Sir:
ODilliOn No. O-1698
30 hare your letfor of,hoi‘ be*. 14, 1939, rSpuo8t-
1Jlg out opinion upon tha raflti+g .q ertion:
,,
.. '.,
"Yay a poraon be oouhfy i& '&my on a straight
salary basis an&6?tp ash, ti r8pnwnt an in&-
indent 8ohool dlmtribt of ths 8-0 oounty on a fa8
ba8i8, a per .&t'iif the,oolle6~,10~, in th8 oollsotlon
ot th8l.r &8 tormaing for the cllstriot
intax lit 'qpoisl tax attornsy 8mployod
a)dellnquont 8tato ax&d oounty
isthat an oftiow oannot
withthe &tie8 of the otSio8
Ro8a Indqunbxt 8ohaol Dia-
875; Thomae T. Abernathy County Llna
rtriot, S90 S. W. 16S$ Stat8 t. BrLalar-
6 C. J. 941, 9471 Et2 R. C. L. 412, 43.8.
0s aiatrfot and oounty lttormy8;
maotat Cod0 of Criminal Prooaduro,
prorId. 88 f0110w8i
TIi8triot and oounty attOriISy8 Shall not k Of
ecntnwl adwtrrrrly to the State In any case. in uu oourt,
n0~r‘8bli th.7, 6fteT they ooa88 to b8 8uoh ofrloer8, b8
ot ooun~l 8drmr88ly to the State In any o&so in wbioh
they hate been of ooun801 for the !3tateew
.
l:on. Luther C. Johnston, fage 2
Artlole 7335, Vernon's hnnotatad Civil Statutes,
n*hloh provides for the employment of an attorney by the
oomm.l8sIoners~ oourt for the oolleotlon of delinquent taxes
after thlrty days notioe to the oounty or di8triCt attorney
to rile dellnqu8nt tex BUitS and hi8 fSJlurc to do 60, aplow
other things provides as fo1lowo:
"It shall ba the duty of the county attorney, or
0r the distriot attorney, where there i8 no county
UttONmy, t0 aOtiVdy a88iSt any person with whom 8UOh
contra& is made, by tiling and yushing to a speedy
00~01U810ll 6u Suit8 for 001leOtiOLt Of delillqUe& tSXe8,
ULLder any OOntraOt md0, a8 hereinabove EpeOIfiedi"
Artlole 7346; protidee for the impleading or giving
notice to all other tising unite by any taxing unit riling
a delinquent tax suit, and Scotlon 10 or said article prOvia
aa fO11OwS:
*The purohaser of property 8old for tams in ouoh
roreolosur8 suit ohall tab title rree and olear of all
lfsns and olaim8 for taxes against mob property d81in-
quent at the time 0r judgment in said suit to any taxing
unit which WaS a party to said suit or whloh had beon
erred with oitation In Said suit as required by thI8
Rot."
From a oon8IderatIon or the forsgoing statutes it
is svldent. that the offloe of county attorney is 4noomp~flblo
with the duties of a delinquent tax attorney for an independent
School distriot looatsd In the sane county lna6auoh as he
might be required to take 801189aotion as dslinquont tu attor-
nay for the Ind8polld8nt sohoo1 distriots which ti@t r88ult
in the COtJlity SUStdinin(l SOme 1088 Of it8 tHX COvI)llUO.
Yours rory tNly
E. R. SImmO88
ASSISt88t
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