3
OFFICE OFTHE ATTORNEY GENERALOFTEXAS
AUSTIN
Hoaoreblo cww~* Ii. xheppere
f&i@xOller of Publlo AoOouats
hmln, Taxes
s 4olinQueattu
into by
8, ontorrtl
aounty #ad a dolln-
x lttaraoy, lnal~do,
t8 tom aa pr0-
the oollootion 0s
6trlot taxoe?
otnatbit 0r .a. 8. D. wwl,.
olloato2 of OalhhoonUounty enA
tlon of doUnguent state and oounty taxo8, end I
ml&it sey for ourselro8 aa welt, we am a8km
our ogiaioa if the cal.houa aaunay Cwmab, uup
t bats or&glee1 hereto aWubhod, propurly applleS
t0 Mid iDOhld@M &i~inqUOllt $5-8 Of dztiiil~~
dlrctrlots1~1axid county. The oontiraotia drawn
2
3
Ub qnot4 tror paryercrph1 OQ pag4 2 or said oontrttatr
"Plr8t yortt b#r04i4 to employ lrnd404~ horebg
W@Oy 84oond pmty to snforo4 by malt or other-
vii&Se,alad to aid ati (184111tthe looal cfSi44&?8
in Oh4 emforo~at of the ooll*otIon of all dells+
uu4nt Stat0 aad 4onnt~ ad valoran ttxos, p8a4lty
@Id illkr48t, 4llb 811 d&llqUMt tPX48, p4l.Ad.tt
&& <4E48t (4X0-t t8X48 Oi ild.~tdOnt WbOl.
dI8trlot8 and inooPporuto& rlttae all6 towno) dua
any and all poXI8Ioml rubdirI8icba8 or d4fIned
Ot8tdOt8 Of raid OOUPt~ IUld St68 WhfOh t&to
OQUltty tar P4a4iV48
Oti44tQiT 8ilb M44ipt8 fa3',
urrdor the &WTVI81Ollb af Artiohs 7254 arid 7257,
R. S. 1925, an% &ma to be dolinyuoatupar t&o
64~lQU8~t t6IXX4042& Of 8814 OOlUltJ troDI 1919
to E&o date oi the tasndlution of thio oemtrort
. . .a
Artlo14 7200, 8. C. C., 1925. r44drr
"The tar oolloator &mll be tbu rcwb1v.r
Ul% Odbflt4Z Of til t&X48 &44*8#Ob Up4s t&4 t4x
lisb illh18 QGUIl6J',rhdb4r .U6OM#d fOX tb4 E)trt*
02 ODUa8~, 8O&Oti, POGX how4 02 Oth4S wI?pO448
ma&hb&ht&)i OOwJd to od.lwel tlw B(ypu0040z&
t4 &a, sad p G b4 the em when aolla6to4 to the
pm or furi4, 6np pay iJhe sm over fo the props
.UtL ItIes, M hw&lema provI&L'
Qhspter.? 08’ Tibia I.28 of ~~raoa’a Gfvil Cltetutw
oi TorUr.(iWdolos 8097 to 8193, taahrire) Qorlr with t&6
oteutlon end aperatlon of the Qnirwjo dbtrlots. ArtLole
8136 of 6aiU ohapt6r pro~%,desfor the oom~fss%orwr6 court
to 8ntiqaIlylevy snd oaus* to ba ausesaod au4 oolleot6d
s~ftalant taxes to pay the latorert im boa%6 totardand i6-
h&d uti3to retlrw th6 asas at &sturliiy. Artlalo 8130,
%< iapru; prOYlQdr6thst 06 th* aaLp*6lss the bond 16vy ir maa*
tha msm%661on*r6 art s&s11 lbrf sad 06~16 to b6 6660660d
end oollootod 6 smfntWane0 tax to nust thr oeut af og*ra*iva
SnQ sla4at*nsno* of 66ia &1*tr10t. Arti 8140, #&x,6, pra-
Yidas t
-xikai 4t66er-ttt 0sla00u6e~~ 0f the
6axos autZwrlssd rssrsuader,esd in '~11 PtaOtez-6
p6~wnlng thttm0 08 00=06t6a fih~r~~ith, tb6
oountp tax a66066ox en4 OOUeOtor 6hsll h6v6 the
asme pakr,m and $5611 be (commmd by tbt saw
XuLlS, Ngulat,IonII and px043rfbahg6 65 grorided ror
ths a66ci6ka*n6 and ooll~otion ot Stst* and vmaty
taXme), unle66 othsawise hsrrl.6provldod.
The Court
sh6U 6Onstitut6 6 boa&d O? woh
cLq?&611668lon iOx
dlstrlist, and all Low6 @moxrttng bw$de or quel-
lsstion for Stat6 md oounty tiadng purp6668 rrh6ll
&wrra suoh Ol.stix~et boerd. (AH,8 19LL, p. fi3.)"
Arttralo8103 asg~s.6hs rqplax aeunty irssoaor the ss~ossox
of mob aiHi?iotM&d tier). rrq1~tr64bf t;he.gqv) thrt 6s-
sessar s&all (r6666ii
th@~'proprrty In fh6 Uiboriot and ddltrsr
slid rolls to th6 0~66iatw'6 owrt for -tioa 664
00Prsotion 0r orr0r6. ,Tho, x4ituibal~of t&r oountyas606608 $0
;nrfon this duty ask&8 raid cdt&~e~ Ll6blr to bo r6mwsd
fron otiio,. Artiole 81&d, 6~~6, '&akru tt t.hrduty ol the
xegaar county tax oallortor to ocrlleot the dlstrl~h taxes
und esld rrtlolo prowi$q* thst the obuxt nrq require him to
r~~niah an aQ0lt5ond bond and his r6i'unsl30 0136@lyth0~6with
nmkos aold aftloer 116ble to bo rw&?6vsdfroa%ottloo. Artlale
IH&.k,Usaitn(~.with dallaquent drufmigo districtttaxas, prorld*s~
*The callwtor ahall a&r '6 oartlrled llet
or 611 d6linqwmt property upon which Oh6 brain-
tiaetax hss not boon ~14, aad r6turn aMu CO
ais Couxt, elioh shsll proewa to h6v6 t&t*alttg
oollestsd by th6 #tie of 6imh pserprrtyIn t5s &a&6
rpszumr grorided by bw Sor t&s 66le aS property
l
far the oollLs.tionof &tat* cradoounty taxer.
%?fi. 0~66bll6~. -J pUOh666 OnJ pXOQ.Ptr
SO aold, POX th. bonefit vl:the di&teIot.*
Aptish Bus, Superb that the dirr)riOt
, ;IrOYibbia mrnrho3d
an sll)otiori, th. mnnsr prmidsd, to dstrridns
in if the
dltirlot shall hey. It. mn aspqroto ..~ssvr and svllootvr
R R d l 6Sp 6M tS b V~ti 0f Op u*a ~u o P r COP th S R P M SUWit
ax&Q ciQ%hO~ial Qf diEtriOt t6X66. xi tao-thim 0r thy
YOt.r@ YOt. for suoh prOp.sltim, Ohen the St.tUtO yrmid66:
*
. !l'h*eouP& shRl$aQpelAta tilt&&s
~.POOXI*U; 6b66SSUO~ aAh OthmP SUOh 9.aS.B 66
oollwtor, and thsy .hall (l&r.boa4 and .x.r-
OillOthe 66S. D66SPS and pUPiVPm th6 66Uh6 duties
ee prundsd harsin for th. oolulty.8.simvf and
eOUSUtW( RAd tb. OOIid66it3IlUr6 8htil OXWOiSO
611 Of the $WB?6l’ShOrein oonfsrred klJ&U3
said .QUrt
*Itb r01.tlvn to the l gwilimtlva vf tax*& Tk
goaural lar*, rOl6tiAg to the a66osataeat~ oollrotlo~
S&a .‘&U6l~,66~iOSl crt taXa@,, SC! SUP &S lQ@ i@ 8b b ,
.&all a&tl;r.tOth6 6666456S6At, O&l66tiAA 6~d
.QU~66tiOZ# Oi Q+trfct t.XlS.”
Thie 4sputmAt fn Qploioa Ev. O-l&2+?be&d thrt
%hO t$i&iS~~Q~rs SOUr% 0% a OoMty h.6 .&hC!Ri~~ tv eAtW
into 6 oentrabt drh o delinqwnt taa ettat'asy to oo~~fbt
@Ohs01 dtSt~l$t t6666 prar$d.d
ds~inqbkult 001DllDoL( th6 pPOQOP
sohool suthorltisr had by p~ysr ordsr or rWdut.i&k end
purruaot to krtiois Nab, ~olnvn~. Civil 8tdtutrrsvi
Toxae, sutbrl6sd tk6 county asswsor and oolleotar to
sss~ssend aollsot the tnxrs for 6614 ~c%aeoa rehooldlstrlot.
CiPid OpiAiOl& ;tfk&.S. hOib that 6hS OOUAty .E6..6OP and
ovll..ter could pay the dsllnqurat tax .Dtomeg'e &awful
Od.PliOAS btP.Otly t0 him. A OOpJfOf QQiAbA tie.o-lhd7
i6 UIOl0a.d for YOUr POSiBt?.l%Oi @Ad OOA6id~TtktkUX.
Efnd6r t&6 faota 8wdttea with pour rw4u~sst we
wuw3a tlmt tb6 Tegulsr oaunty .6@.66Vr sna aolleotor i6
66606sing sad oolleoti : t&a dra
tlat %?UP% Of f!&%U.?t~~~
the ~OrunriSAiOAO~-b %%t~ a6
the 3imrd of F;cjualfaatlon far ruoh drainag. di.trfat. 6~6
*hat no eleotlon, under authority al:Artlole 8U5, mapra,
hw been held to authorize the appointiwnt of a rspnrate
abw6eor. a beparcte O0lloOtor of a816i&6in0&0 dlistriot
taxes and orslingtliedistrlot oaaaisrrloner~t&e Fkmrd of
$pualla8tiori ior enoh of sa:d diotriets.
Tcu are, ‘ihereTor0,drimml that it 18 Qw
oplllion,unaer the raotr wbtt0.a by you, that the belin-
p;rrwt tax ooatmiot, (1 oc~y st which la 0n0loe06 by y 09,
en8ereiitnto butwaen thr '3dwlamr~ Wurt OS Cklhoun
c~~.~ty Doraa088 wrry, 0i2the 9th 6~ or ;FUW, 194l; in-
abide6 wl8hb its tora6 aactprorision6 the ooll*o8laa ai
6elLaqumn8 drainage d.islx&t tww. You arb li~owta~ 860
I *isa Mat, unOov tho faoto sutmltte6 by you, thr Cw
.dfhiofier~ cma oz oald 00wy VW duly ~th~ri~rtl to b80~
into lwh BioUn~~nt tOr.OonbnOb.
Be trust that la tddo r86naeTwe hare iidly an-
6WOJmd your Inquiry.
Untitled Texas Attorney General Opinion
Combined Opinion