OFFICE OF TkiE ATTORNEY GENERAL OF TEXAF
.’
AUSTlN
to Ml9 with the
recular off Ice
nng oounty &via13 a8 afmy au two
yeor;* two8 deliaquant whloh bare not beon lo-
eluded in the dslln~uent to% rbaord, the, collaotor
of tame srM1 within two ye&m mm the efreotioe
date cf this Aot, cauce to bi$ empiled a deliaquent
tax record of all delizaquent taxo, not barred bf
this 1st; the dellaguont rooord rbdl ^se er&aInod
by the commi8alonar~~ court snd the ComgtroUer
or @~fomin45 body, sorsaotlonr may be a?dered, an4
wh@nfound aorreot and approtod by t&m, paymat
ior the oonpilatfon thereof rhrll br authorized
at aoturl cost to the tnx oollootor, qvportioaataly
832.1,
as. a. I). Laonay, y0i.p e
.-
ison each thb stete ati eountr trxms or ~nIOI-
9aA tuem, tlrst oolleeted troa suoh reoord, ssld
ea st ln no easa to lx o eed l sua equal to fir0 (bq)
rents per lten or wtittsn line of the orIgIna
eopr or web reoord and in M oweat shall eat
aonplll~# oost8 be ohar6ed to the taxPayr?. The
dslbguent tax reeord wbea approved, shall be
prim iaolo rtldonco of the delfaquonoy shown there-
oa, as6 wbeo there shell be as lasnf as two years of
delinpusno~ aoOUiu@bted whloh arm Dot lhowc4on thr
reoord 4 reeorPpIlatIoa,~ or a twoyosr supplemsnt
therote 8baU then be made as bsreln prorlded. Tzr
oolleotorr shall osuae to be ooaplled like reoorQ8
0r tares deliwueat due any dirrtrlatror whioh they
oolieet l%m tax rollo other tbnn tha Stat8 an6
ooonty rolls, and Whoa agprovad by tho governbg
bad.7 of the partlouls;rr district, the oost of 8u.a
shall be alloned la the oibnaer herein protEed;
Aofs 1936, 44th Leg., p. 3.53, Ch. .123.“
Opinion No. O-0644 of this departmnt oonstrues the
above quoted IArtlolo. Se bold speolfioall~ in Oplaloa ko.e4bU
that the Item6 In Qu@stlon wore not f9OU of ofiloe, and I sb
enclosI~ a copy of sold OplnloD for your iatorzatlon.
tie mumt asow@ that the publlo offiCie~8 aated lo.
mod faith an4 that this eootraot Is not n subtoriu~. artl-
ole V336f, Vcm0za'8 isnotated Civil 3ta,tuteml provides that
the duty 18 upoo the tu assessor and oo~leotor to oomgile this
reoord, if he and his deputies bev. svallnblo tlae, but li such
tine la not arallabk, he is oatborire4 under the ststutss to
employ a third poreim to Ooapl&a thle reomd at an rxpaos not
to •ICOO~ rb8 00ht8 per line. F
i
It follows that tbe deputies would be e:itlilod to
persooall~ rotalo such ocmpensntion $8 fs provided in the con-
tract betseea tha drputles and tha person vrlth whom the tax
usonssor-oolleotor oostrnoted with to ooa~lle said list, pro-
rlded, of ooursa, that the deputies rem?sP suoh eervlce at
I tias othsr thna their rmguler offloe horns.