OFFICEOFTHEATTORNEYGENERALOFTEXAS
AUSTIN
4ionorable~Sama C. Gillfland
county Attorney
Deaf SmO$h County
Hereford, Texas
Dear 8ir:
r ta0e 44u44t4d in
ax suits on real pro-
than by sttit?
6 15, 19j9, the rwelpt
artment,*hereln you
requmtourop to cur opinion Boo. O-860,
which applies ti4Xk8 U~~SrSQ?Zdl. PrO-
perty and the a er Artiole 365, Revtied
Civil Statutes, 19 Or OpiBfOB O-660 read68
attorney ie allwed the ten
ded for in Article SSS, Bs-
tan money collected through
ix suite againat personal property.
owerer, is not to be ineluded with the
in Uete~ag the
formation, we herewith enclose a copy of the
Kith further reference to your letter, the rollowing
queetiorjs are taken thcrefrora in answer to nhioh you request our
opinion:'
w~~ee this right to cOmissi0n attaah only ii suit
is rii4d, or does it attaah v&en he i4 instruetsd by the
cozmtd.esionars* court to oolle~et the spealfisd taxe6, and
eo notifies the~tax defendant?
Hon. Jam46 O. OiLliLanU, Pa,98 8
Way the oommi66ioner6* 4ourt oontraet, ror a per-
oentage or the taxe6 oolleoted, with the county attorney
to eolleat dell.nquent tax46 on real property Where it 16
done otherwl6e than by suit?"
k6 to your first question, in all oases involving 6uit6
for delinquent tuea on r441 e6tate or personal property, th6 fil-
ing Of suit is a neoeesary pre-requi6it4 to entitle the oounty
attorney to the fees a6 provided ror in Article 7958, a6 aespded,
Revised Oirll Statutee, 1925, oovering r4al estate, and suoh oom-
mliseion6 allowed on .peraonal property under &t$ole 335 in 6aid
6tatute. The tax oolleotor ie primarily charged with the ool-
leotion oft all t(LIEe8, both ourrent and delinquent, and he doe6
allneoeesary work In the preparing oi the lists, sending out
notices and other prslimi~ary work preparatory to the ill&9 o?
erlit by a oounty attorney for which serrlaes the law provides 64xtain
fee6 to be allowed the tax oolleotor. Statute6 preeoribing r446
ror public orricere are strictly oonstrued and a right to fees may
not rest upon implication. . . 9(; Tax. Jur. I9 105, p. 608.
You will notethat Artiole 1352, a8 6mended, r4adn in
part 66 r0ilons:
"The county or dlatrict attorney ahall repremnt th&
State aad OouBty iu all suit6 against delinquent t6XpaJer6,
and all 8~616 oolleeted'6hall be paid over lmuedlately to
the oountp oolleotor; ; ; Provided, that the is46 herein
provided for in aonneotion with delinquent tax Mit6 shall
tonstitute the only fess that ehall bG charged by maid
0ifioera for preparing, filing, instituting, and pr464cuting
suit6 on delinquent tare8 and seourlng collection thereof,
and all laws in conflict herewith are her4by repealed. . ."
You are respectfully referred to the above artiole whieh
provide6 the ouly fees payable to the oounty attorney In oonneation
with delinquent tax suits, end it being the duty of the county
attorney to represent the 2tate end aounty in all such suits,
there ia no authority for the commlesioners* oourt to enter into
contract or allow additional oompeneation other than that provided
for by statute.
Kavin,9 dieouesed both of your questlons as pr46ented, %t
is, therefore, the opinion of this Department and in an6w4r to your
flret question, the right to comm~aslons under the provision8 or
Article 535, kevleed Civil statutes , 1925, in delinquent tax suit6
lion. James c. ~llllland, Page 3
Oor*ring personal property, only att60beszup0&&e filing Of at68
ad in answer t0 your 64Oond qU46tlOB, Artiale 7338, a6 amended,
lbt6 oi.1931; 42nd Le&3latUr4; provides the OBly ie46 oh6rwb1e
by the oounty 6ttOrQey for preparing, filing, iQatltutiB(l ana pro-
aemrting delinquent tax 8uit6 on real estate and ssaurbg a ool-
le6tlon thereof. The commi66ioBera* Court i6 not authori6ed to
ooptrect with or pay to a county attorney a peroentage Or such t6xe6
oolleoted.
Yours very truly
BY
APPROVEI'~ 29, 1939
ATTOFSEY
-*---Y
GXNZRAL O*' TMAS~