omcg OF THE ATTORNEY GENERAL OF -
AUSTIN
ww.-o.~w
Avwomw-
gp* ffcor~e Ii. Sheppard
Co&roller of Public Accounts
Au8tin, Texas ‘.
pear Sir: oplnioi I?00 O-4046
Rer Authority of the Comptroller .
to credit a tax assossor-col-
. lectorls account for taxes
reported delinquent vhen list
of delinquents is not aocorii-
panied by the certificate of
. the comlssioners~ cowt ro-
qulred by Artlclo 7263.
This will acknovlodga~recalpt of gijur letter of Septen-
tar 27th, requesting the opinlon’of this dopartmnt upon the
mtter stzmarieed in the caption hopeof. t:e quote the body of
rour letter in full as follows 1
“We 620 QnClOol~ copies of the form prcscrib-
ed by this Departmnt for tho tax assessor-collector
to use each ycor in reporting repaid porsonol prop-.
erty taxes d@lnquucnt,
“Somstimas the comissionors court refuses to
approve tho tax assessor-collector18 report of the
delinquent lnsolvont taxes, because of the cartlfl-
csto YO hnve proscribed for thein ,to -sign, You vi11
note that the certificate rofars to sovoral rrticlot:
of the Revised Civil Stntutos, and posslbl:; mend-
nonts to some of then, Those articles, ‘in a my, atato
the kind of cortlficsto to be made by the tnx ~SSCSSOP-
collector 6nd the certificate to be made by the cofii-
nissioncrs~ court.
*& few days sgo ve recslvod l?orn 16 wher4.n the
comlssloncrs I cwrt h;ld chsnged their cortlficatc
befora they approved the oupplenont. A copy of the
fom of tholr certificate 1s enclosed.
._
, .2P*
#r. OeOr&3H. Sheppard, Page 2
“Due to the speqlal provleions of the artlcles-
referred to on the form we have prescribed and-due
to the fast that the Comptroller is prohibited from
orediting the tax assessor-collectorVe account vlth
the taxes reported delinquent, exoopt under certain
oondltlons, Ve.shall ask’that you advise us Vhether
or not Ve would have the authority to credit the tax
assessor-collector’s account vith the taxes ha has
reported delinquent by accepting the certlflaate
vritten by the cosinlsslonerat court of this partlcu-
lar county.
. .
“We shall also appreciate your advising ua whether
or not Vo should mke any changes in the affidavit and
the form of certificate ~6 have prescribed,”
The pertinent portion of the certlfloato which appears
on your Porn 16 to be exocuted.by the membe5s of the comlsslon-
ersI court reads as follovsr ,
‘%-&I is to certify, that the within delinquent
and insolvent list has been examined by the comls-
sioners t court and that the persons vhose nasnes ap-
pear thoreon hove no property out of vhlch to nnkc
tho tsxos assessed a@nst thm or have moved out of
the county, or no property can be found in the coun-
ty belonging to such persons out of Vhlch to make
taxes due (Sac Art. 7263, R. S. 1925), and that
assessor and collector Is entitled to
credit as show thereon as follows, to-vitr”
This certificate la preceded’on your fors by tho af-
fidavit of the assessor and collector to the effect th6t the
Vlthln list of delinquent and insolvent tax,nngers Is correct,
thot’he has exhausted all resources to coll.oct the tams shovn
and thst he 1s entitled to credit the same as umollocted tax-
OS, as required by the statutes therein listed.
As changed by the comisnlonerst court In question
the cortlflcotc of the commlsslonars~ court la made to read as
r0110v3: ,..
Hr. oeorgo H. Shoppnrd, Page 3
“Thla is to oortify, that-tho within delin--
quent and Insolvent list haa been exanlnod by the
oomlsslonorsl court and ln reliance upon the a-
bove affidavit, , as8esBor and collector
g ;;::iled to cmmwn thereon as follows,
We qudte Article 7263, Revised Civil Statute0 1925,
vhich sets out the roqul.ronents of the oertlflcate to be slgnod
by the oommlssionsrs ’ court a8 follovs:
.
“The tax collector shall make out on forms
to be.furnlshed for that purpose by the Comptroller,
between Apivll first and the flftaonth of each year,
list of delinquent or. Insolvent taxpayers, the cap-
tion of vhich shall bo, tho ‘list of delmqusnt or
Insolvent taxpayers.’ In this list he shall give
the nsme of the person, firm, ci%pnny or corporation
from whom the taxes are duo, in separate cdlunns;~
and he shall post ono copy of those delinquent or
Insolvent. lists at the courthouse door of the county,
and ono list at the courthowe door, or where court
is usually held, In each justice precinct ln his
his acoounts for the anounts due by the Persons, firms,
companies, or coyporntlons certlfikd to by the cozmis-
aioncrs court, as z.bovo prodded i’or,”
ArtI& #7l, Revised Civil Statutes, 1925, provides
thst t
“No tax collector in this Str?to ohall be on-
titled to or be allo~cd either by the county or by
the Comptroller credit AS approved by Article 7263
for any taxes reported or roturncd as either delin-
quent or insolvent * * + until the coraDisslon3rs1
court OS his county., kfter full consldcrntlon end in-
or. Ooorco Ii. Sheppard, page 4'
vootl atlon, has entered upon or attachea to both
- 7ilirKkEnt lists and lists of delinquent lands
the certlf+cato required by said Article 7263 ’ l 4’”
It ia provided by Section 6 of Article 7260, Revisoa
Civil Statutes, 1925, that the Comptroller shall prosorlbo and
furnish form to be used by tho collector of taxes and ohall
&opt such ragulatlons as.& dams nacsasary ln regard thereto.
mu 6cctlon al60 requires Ain to "enforce a strict conpliance
of endh;prgvlslon" of Article 7263 and othor Articles thorGin
set out.
' We dlrect~your attention to the fact that Article 7263
proviaes that the tax maessor-collector shall bo entitled to
oredit on final sGttlmGnt on his aooounts only for the mount
due frm firms, coapsnies or corporations miflcd tobg the
commissi.oners~ court aa above px+ovidGd foi\.'
In view of the pLa& vording ln the above~statutos, ve
are compelled to hold that the certificate submitted by the
county ooml.sslonors~ COUrt is not SUffiCient and that you nu6t
be f’wnlshod a cortificato which COr1p~lss with the provicions of
APtiClG 7263 boforo you are authorlccd to allov crodlt for the
mounts of dollnqucnt tzixcs duo. ThG certlficnte printed on
your fol>m 16 mcots this rsqulroxont.
Trusting that vqhave fully answored your inquiry, we
me
YIRST ASSISTANT
ATTORNEY GENERAL :'
ASSi6tsnt
PhllCj