1140”
. OFFICE OF THE ATI-ORNEY GENERAL OF TEXAS
AUSTIN
CRAWCMAKN
I-OpImAL ._
JOour opinion on the
or method 0~ degree ~,
of
*(S) ,Y ft~le x%qplred that auoh a d@lnC&aent
tax oollectingwenoy be an lttorney;qnd (Leon-
traot hae been entered into with suoh w.iagenop
that 5s not en rttorney, 18 auah eontmet aim-
oellable~dthout,l5&biLLty to the Dititriut,
withmlt other eausQt-
"(4) Is an attornsJ, by &w or 4th5e*c per-
kittehto aoUe5t,t@e bimixqes of eolleeting
delimpezat tax4s .frcia
a mlmi8fpalityor tihQ
SfM$f
we wrote MP.. 6eay and requested.tacat.heibal.bab '.
&ie~department a copy o,ithe mntract'under~oonaidehtih
Aftera~exsm.tnation of the eontseotwe w uonvinced'U&
it la illegal and void, and ~constltutes
no alaim ,y%nst
the schoel'district.
.
VIIIany iwol-polxLteduity OP town in which
eny tramta, lots, .cmtlaf‘a.or
blnoLi oi lend;
situRt4d wlaili the.cOPPoPatelimits or Mfd
bity or town h8~&.beenrsturned del5mquent,qr
reported 8&d to taaxdi35tyor tom3 rw the
tsxeo due themon,%he go~orn.lngbadJ~~pm-
pare OPease to be prepared list8 of d&ha-
quests ia the mme manner aa provide&in this
chapter, 8nd such Ilsts ehell be aeh5fled to
m aorreat by t&e mayor of uaid aity OP tom,
I? any, and if se5d city or town hsa no mayor,
by the preaidhg officer 0r the gorsnctng body.
After aaid liata ham bean properly sqrtifiad
to, tlm governing body OS the oltymay cauae
lists of deligquanta.tobe ppbliahed ia,8 nwa-
. paper as prov%d@ fqr State'+nd county delinquent
*es in this law. when twenty dayl&flws the
date of last publicationof aaid list or lists
.. of dalinquentahaaelapsad, the governingbody
qf the city OP tom~gay dimet the city attorney
,. .tofile suits for ~olleotlon of aaid taxes, or
.~:s#d governing bcdy~y.employ some other attorney
c~f~thacounty to file auita and the city attorney
nor other attorney filingsaid suits shall be en- .
titled to the asam fees as allowed tie county
attorney or district ottorney;in suits for-col-
iilection of State andcounty taxes, to,be taxed
as costs in the suit. Independentschool distz?icta
* way collect their delinquent taxes as above~pro-
vided for cities snd tovha, the school board per-
forming the duties above deaaribed for the govSrn-
ing body of citiea,~s.nd the preaidant of the school
board performing theduties abcve prescribed for
the mayor or other presiding officer. The sahool
board may, when the delinquent tax lista snd records
8re properlypreparadand ready for auitatobefil-
ed, instruct the coMty attorney to file said suits,
If the s&o01 board titructa the county attorney
to file said auita and he fails OP refuses to do so
vithiuaixtydays the achoolboardmay employ some
other attorney of the uounty to file suit, The
county attorney, or other attorney, filing tax
auits for independentaahool distriots, ahall be
entitled to the name feoa as provided by law in
auita for State and county taxes. Ho oihmcowty
offiter shall receive any fees unless aervloea are
actually performed, ax&in that eventhe ahsll only
receive such fees as are now allowed him by Xar for
similar aexvLce8 in civil suits. The employment of
am attorney to file auit for taxes for.citlea, toana
or independentachooldiatricta ahall authoriae said
attorney to file said suits, amear to the petitions
and perform such other acts as are necessary in the
collectionof said taxes.
Honor&bZe T,,It.T#sble,. page #%
-All laws of this State for tie purpose *f
colleating deUaqu%nt State and ccuaty @xee
B'Q this lam amdaateiJ&blo iopt and when
iavo&d &all be applied to* the eolloetfan or
delQquent~taze6oS~eit5oa a# tomn and @de-
pendeistaehoeld5at3?i6ta5naoS8raaa?zehlawa
sre.~applieab14.m x '.
Art5cle8 73J5 and 7W.. Varaon~a Ann&x&d Civil
Statutes, autho~iaiag tib+~oymea*~oS +n a$torwy to en-
Sorew or asdst in th4 'sniorcmaat 0S .del$n@aenttaxes Sor
a p4raaktageof eoll*tioas not exeeediug Sifteen, are avail-
ablerto vnt suhool diet&et& BeU +. MansS5eld In-
depandaxkt,Sahee&I$iatrigt(Sup:Ct~,),@B S. %. (26) 629. .
For:the purpoae~~ofthis opinion'mewi&l c&J the firm
aoh co&ranted with th&euhcol district "X and cimpex@.
TJaeccntract itself is titmen the distriat,. acting by end
Mogb its beard OS trusteea,~and X and Company. It 1s elgn-
ed ia tbs aeae OS ~thedlatrfct by the truetees~and X and come
paay ~byXI
1 and Ccmpany 5&tian doaliag la &&&al aeeuri~
t5e8kPnd tax mattera.~ P'5S Uatad aa its prsqideat and X
a8 its attorney,~The oontract oalla Sor thS cqap2.lat5on 0s
a deliaquentt&x xwcord, the making of rbatmkts, the filing
0s suits, etc. -pIis S, 4. 6, 7, 10, and Le provide
reapeet5oe3.yas follower
'When it becoPlsa~'ticeaaary
to prepare nnd
Silo i suit or suits for tha enforcementend
eolleetionOS delinquentfarea, penalty, int-
ereat. and ceat,'upcnmy OS anid property,
as herainaiterprowided;Seccnd Party (X and
Company) agrees to make and Surniah First Party
(schooldiatriet)~ an abatraot to the property,
wh5ch &all ahoy the amount OS delinquent tax-
e8* penalties,interest and ooat due egainat
each and every tx-actof land, lot or parcel OS
land, or persons3 property, situated in said
Diatriet. whiohah8XL ihor the eorreatdo-
8oriptiOn0s ruid property.th0name OPnunen
0s the .mner or daor8 tb8-00r, 88 well as
ta 00-t B w ~8 0s 8xt fmt0r06ted
petlea ,4heroin, and the naw or names 0s'
all cutstandinglib hold4r or holdars or
&$884 bold&b?? US hofdsr8 Of POeOrd Md dll
.ofibr information n4oormry for the proper
praparationoiSilinganyauitor auitaror
the oollootionof del%nqwnt taxes, penaltlee,
intmeat and ooa~~~'all of hlch reaord ahell
bepeapamdattheccetandexponae of the
_.: 6ec~ pa-ray;provided, hewever, that no
auitriorsuita shall be filed exeopt upc~!
+ihodire& ordeba and i.n8tpuction8 0s the
FiretPartyha.dendobtained. (Parentheti-
~~
eal in4errticwoprs)',
~~~8a~t~~:rmikia~o~iilsdby
First Party* sooon~~~Fartyf&all rile ame,~ 4+-
:'gotherwith all necessary petitioue,papers,
exhibits and atatemeute~,end procure all duly
and legally required p~ooeasea~, service and
olkticnwith the'retum thereon,upon the party
OP parties orning,inachproperty OP having.,uk
intereat?Aerein~andSecondPartyahalldili-
gentlypmaecuk'aucbauitor suit6 to rwx
Judgment and foraelesure0s the oonatitutional
tax lien at his, Se+cud hrty?a. coat and ex-
pewe, an4 aueh eoosiiend .bxsen84to be paid by
8e~cndFartyte include Sinal judgment0s sore-
.clomare,‘ordsrofaaloand wale 0s suchproperty
upon~rJaiehthwcan6t5%ution8l lien la Screcloaed.
.It la undaratood that all court coats paid
by Seoond FartJ.ad aStenrda colleotedby Sec-
ond Party or paid into the hand of First Party
ahall be mwpaid tc Socoad Puty by First Party,
as of end rbeni2mame are collected.
Hozmmble f, i. hWble. page #6
9irat.mrty may retain out 0r my man ar
axms otwy due Soccnd Party by First Party
rauSrie2ent amount ofmewy, in the &xdgment
of First Party, to cover all eosta and the
Simlpawmfmutiea0rukyauitorauita Siled
~theorderaeSFisat?8rtyu+lauehtlse
uSecondFarQ8hallSnrni8h~t~a
reoeSpt 8koMng the paywntor all 60ata and
rupnurasain.aizeh8uitorauikunybeiifBd
~byta~oiuiswty sop and 4p behau 0s First Ru?ty,
Vhia oontzeotahallbeinr0ra0Srcmthe6th
day 0s Hay. 194& to the 6th d8y or May, mu,
both8ateainehaive, andat the expfrotion~or
aatd period thla~'oontract
ehaXiterminate
except
the Second Party shall be allowed 8l.xmoethn in
which to proa8cuta to tx3al court j\rrlgplenta
suits
riud prior to the ~6thday 0s my, 1944, t%nrina-
,$itigdate of this contractprovidad'and shall
handle to oonclw5Qn all 8nita in rhieh trbl
~eoazrbjudgnenli%rire~
obtained during the period. . ..
0s this oontract and Which are appaelad by.any
~i-tY*
-
*At ths tanainatingdate 0s this contract,
MayS, 1944,Sbecnd Farty,~iran~hiareportaand
records of m&mid delinquenttax&a availablo to
him. ahall pmpare and Slle with the Board OS
Trudeea of tha Keaedy Independent8chool Die-
kietareportahmixig thocomantof texea ap-
,plioablato the terms of this contract, the amount
coUaoted and tha ,spountuncollected. Said repotit
ahall further ahow aepamtoly the uncolleoted tax-
es ior mhieh auit~haa been filed end cemied to
Sine& Judgment,the mcollacted taxes for rhfch
spithaabeenS%ledendnotcerr~edto final judg-
meat. end thouncoXleeted taxes Smwhichno ~auit
haa beonSiled, &&ahemcuntarhon a-dup shall
ropreaent the tokluncollootad delinquenttarea
of the Kenedy Indepemlentschool District,as of
Ilay6, 1944, t+rmimting date of this contract,m
papagreph 6 provides, in part,88 fOnOW8t
"It la understood end agramS betwema the
.paztios hereto that First w a?dl ~otain
five per oant (S$) of the eoerbaioa due sbecuut
'Fuzw,~until Firat Perty la srtiaSiad~thatall
&blitqxenttaxea are eolleeted aall taxsuita
m rib43 md ourridl t0 fh8k fPagmai.~
2,
Ihero oar8be no doubt that the contract contemplates
tbtll%ng and proaoout5onof ault8. There ten also be no
'~do~u~t I and Ccmpan~,ianot en attorney liosnaed to~prac-
* We quote tbf3following from Qpin%on.Bmber O-2959:
RIn~s.43~
0s tha pS0v.lam3 eonhined in the
last paragraph 0s Artiele 7545. Revised Ciril
5tatutea,~deciaioxmand malinge c~erning ule
po~oiaewni~~~~ oourt;btomke~oon-
++te
to your inquiry.
that a con-
miasiowra~ oowt could not make a valid con-
/~ tract with a person imt a lawyer en&dying an
‘.<.
~ obli@&monthc:'partof auchperaonteper.
‘rarrall the aervlem oontamplated& Article
7X5& the rubg and ‘proaeout5on 0s suits, eta,
and in our ConSorePae OpinionIlo. SO64me held
~t~acontrrateodLd~tla~ybe~nnde
b&warn a ,oountyas *first party* and tbo per-
aon8, one's l5eenae@ qttorney and the other not,
u ‘uecsnd party'. va now exprosa the fbrther
rfew that only a liaonsed rttorney may be eu-
ployed under the &tither%* OS ArtioXe 7555,
except aa to obtain&q ab&rat+s. 9 o +P
X la tiUseneed attorney. It may be contended that
this Saot would prevent tae contract franabelongillegal. ille
qtd0 th8 rabhtg a-038 opi2ti~ NO. o-197t
l it.h a a no right tc practice
*Sinc e
2.u dS.reetly,it ewnot do so imdUect-
4by em&@ngal3mmmdattar~yto
praeticelr0r 2t, 88 that w&d be a
mareovaaion 0s @as 2.em.s
*It haa alao beon suggoated that ii~this con-
:~~Srutis illegal a8 to those parts thag reqnfze
- '-llr*
DHitt to practiea lw, that the balrurceor
:SheocntractahMld~alloradtoatand, butti
r~ltbrt~e8htmccm-8et &ould falli become
of the role atrto&in i&3 ease 0s %on*iokr, va.~
w.u, 2w s. u. ,201,88 r0w8:
..
l ~& ...A
ec ntr a m~~ baaed mopi th a n
tip o n
tu# wwider a ~ic a l~ u ly o ne o r
wh ic h ;ta
uaxawfbz, whothqr tiolative 9s a 8ktute.
~‘tb4 s~,~sT, IS not diritiblo 8c
that oaleoi.3t*,
.p~aicM may be e?ay-
Soned, buttho eontmctas a whole Sa
uzmnforeeablo~andYOM;’ 8
The centraot~la with X and Companyr X efndCcaupany
lanotanattormeyatlawI The contract for that Poaeon
. -
I
Untitled Texas Attorney General Opinion
Combined Opinion