_ The Attorney General of Texas
March 15, 1983
JIM MAnOX
Attorney General
Honorable Mike Driecoll Opinion No. Jt+14
Supreme Cowl Suilding Harria County Attorney
P. 0. Sor 1254S 1001 Preston, Suite 634 Re: Whether Harris County may
Austin. TX. 78711. 2549
Rouston. Texas 77002 collect a 15X charge on
5121475-2501
Telex 9101874.13s7
delinquent taxes collected
Tetecopier 512/475-02836 through the county attorney’s
office
1807 Main St.. Suite 1400
Dear Mr. Driscoll:
Dallas. TX. 752014709
214/74289*4
You ask whether, when the county attorney represents the county
to enforce the collection of delinquent taxes, may the Aarris County
4S24 Alberta Ave.. Suite 160 Commissioners Court Impose an additional penalty to defray collection
El Paso. TX. 79905.2793
costs as permitted by section 33.07 of the Property Tax Code. We
~~3334B4
conclude that it may not.
1220 Dallas Ave.. Suite 202 Section 33.07 of the Property Tax Code provides the following in
Houston. TX. 770026986 pertinent part:
713msOSSS
(a) A taxing unit or appraisal district may
SO6 Broadway. Suite 312 provide, in the manner required by law for
Lubbock. TX. 79401379 official action by the body, that taxes that
SOSl747~523S remain delinquent on July 1 of the year in which
they become delinquent incur an additional nenaltv
4309 N. Tenlh. Suite S
to -defray costs -of collection, if the &t 0;
McAllen. TX. 79501.1685 district or another unit that collects taxes for
51216B2-4547 the unit has contracted with an attorney pursuant
to Section 6.30 of this code. The amount of the
penalty may not exceed 15 percent of the amount of
200 Mam Plaza. Suite 4CG
San Antonio. TX. 79205.2797
taxes, penalty, and interest due. (Emphasis
5121225-4191 added).
Clearly, the condition precedent for Imposing the additional penalty
An Equal OpportunityI . .. . . . . _
1s tnat tne taxing unlt contract wlth an attorney pursuant to section
Allirmatire Action Employer
6.30 of the code. The issue, then, is whether Harris County may
contract with the county attorney pursuant to section 6.30. We
conclude that it may not.
, .,- Section 6.30 of the Property Tax Code provides in pertinent part:
(a) The county attorney or, if there is no
county attorney, the district attorney shall
Honorable Mka Driacoll - Page 2 (Jn-14)
represent the state and county to enforce the
collection of delinquent. taxes if the
- commirsioners court does not contract with a
private attorney as provided by Subsection (c) of
this section.
.*..
(c) The governing body of a taxing unit may
contract with any competent attorney to represent
the unit to enforce the collection of delinquent
taxes. The attorney’s compensation is set in the
contract, but the total amount of compensation
provided may not exceed 20 percent of the amount
of delinquent tax, penalty, and interest
collected. (Emphasis added).
You suggest that the phrase “any competent attorney” in subsection (c)
does not exclude by its terms the county attorney and that the county
attorney of Rarris County can therefore execute a contract with the
Harris County Commissioners Court pursuant to section 6.30 of the
Property Tax Code to represent the county in the enforcement of
delinquent taxes. We disagree.
First, in ascertaining the intent of the legislature in enacting
specific legislation, all provisions which bear on the same subject
are to be considered and given effect. Jesse” Associates, Inc. v.
Bullock, 531 S.W.2d 593, 600 (Tex. 1975); Calvert v. Fort Worth
National Bank, 356 S.W.2d 918, 921 (Ter. 1962). Subsection (c) of
section 33.07 cannot be read in isolation; subsection (a) of section
33.07 must be read in pari materia with subsection (c). Read
together, it is clear that the phrase “any competent attorney” in
subsection (c) refers to the “private attorney” who may represent the
county should the county commissioners court so decide and does not
include the county attorney. The county attorney has a duty to
enforce the collection of delinquent taxes, unless the commissioners
court contracts with a private attorney to perform that work. The
county attorney may not contract to receive extra compensation from
the county for performing a statutory duty. See V.T.C.S. art. 336;
Attorney General Opinion O-2610 (1940); -cf. Attorney General Opinion
MW-483 (1982).
A commissioners court may not execute a contract pursuant to
section 6.30 of the code with its county attorney. Thus, it may not
impose an additional penalty to defray collection costs as provided by
section 33.07 of the Property Tax Code when the county attorney
enforces collection of the taxes.
p. 57
.
I
Honorable Mike Drircoll - Page 3 (Jn-14)
SUMMARY
.- The Rarris County Commissioners Court may not
execute a contract to enforce the collection of
delinquent taxes with the county attorney of
Aarris County pursuant to section 6.30 of the
Property Tax Code. When the county attorney of
Earris County represents the county in enforcing
the collection of delinquent taxes, the
cmissioners court may not impose en additionel
penalty to defray' collection costs pursuant to
section 33.07 of the Property Tax Code.
.
Very/tyly you#/ a
JIM MATTOX
Attorney General of Texas
TOM GREEN
First Assistant Attorney General
,-
DAVID R. RICRARDS
Executive Assistant Attorney General
Prepared by Jim Moellinger
Assistant Attorney General
APPROVRD:
OPINION COMMITTEE
Susan L. Garrison, Chairman
Rick Gilpin
George Gray
Jim Moellinger
p. 58