OFFICE OF THE ATTORNEY GENERAL
AUSTIN
Juuuy 11, 1939
808. J.X. Robinron
Com$y Attommy? Kant County
J8yton. nns
Dnar Ih. RobInnon:
danucld .to the
. 'Attorney Ooaeral writer ror reply.
ia04 OIIth r0ii0w- ’
Ing qwstIoM:
81~00 l tom or rlllngn oumt M k n l
&my thu a w oeat of the dollnquant
County Attoruy when notltlnd to tile
. manot do it ?or the pny nllond by
la w, th e i what la th e a b u t m y ut wh a t th e y h nr o l La r g e
. -t 0f a0iinqumi -08 dry -4 0npd19
4 . lxroply to your tlmt quntlon, you are ro-
8poottully mlrlud
that tha kgI8l8tm hn8 tha mob powu to
provida foroollmotloa of dolinquont tax.8 ana to rlr oonpan-
rtion ror aolleotlon, and tlm Comulr8Ioaerr~codrt8 enrite
* ;.
1*
I!
.& --
.
Hon. J. E. Roblason, January 11, 1939, page 2.
their rower to contract for the collection sxoluslvely from the
Litatuter. See rihlte'I,MoOill, 114 S. :1.(26)060 and haste -
wood v. Henderson County, 62 9. W. '(26)65.
AlonE with other duties the County Attorney la &ven
the duty of collecting delinquent taxes. Article 7332 Revised
Clrll 3tetutes states that the County Attorney's compensation
shall be $2.00 for the first tract and $1.00 for eaoh additional 1
traot up to four, but said fee In no oaee to exoeee $5.00
Artlole 7335-A further provldoa:
*No oontraot shall be made or entered into
by the CommIr~loners* Oourt in oonnodtlon
with the oolleotlon of delinquent taxes
where the compenaatlon under auoh ,contraot
la more than fifteen per oent of the amount
collected. Said contract must be approved by
both the Comptroller enb the Attorney General
of the 3tate of Texas, both a8 to substance and
Therefore, It Is our opinion that the County Attorney
can receive only the feea provided for in Article 7332, aa aet out
above.
In reply to your second question, you are adrleed that
f.rtlole7335 pro+ldea that after the ConslIs8100ere1Court ha8
#-jvento the County Attorney thirty (30) dapn written notloe to
f!le suit for delinq,ueottaxer and he ha8 retuaed to do 60, a
contraot oao be made with another ettorney for that purpose.
In view of this provision it would follow these requisite8
must appear before the Commlsalooera~ Court 1s authorized t0
employ another attorney. Cameron et al v. Earnest et al,
34 S. W.(2d) 685. However, the County Attorney may 41s~~~
the matter with the Commlaaloners* Court and by worda and
act3, he may wnive the necessity of the stntutory 30 days notiOe
in -riting.
It 1s a well settled rule of law in this State that
8s R General thing, a party may waive any formal preroquislte
of en agreement not forbidden by
incl4ent to the consulritnatlon
lnw.
It is YeId in Corpua Juris, Vol. 67 p. 292,
*Walvel,-theact of walvlng or not insisting
upon some right, claim or privileue."
It was said in Sovereign Camp .~.C..I.
V. Nigh
Ron J. E. Roblnaoo, January 11, 1939, pege 3.
223 8. H. 291, *a mlver 18 the r6lIaquIsh-
ment of some right by word or contract.*
See SlImp v. Wise County, 98 8. W. (w) SST.
Our opinion Is that the Count7 .Attorasymey by worQs,
or.aote ualre the SO day8 written notlos snd ths Oomissionsrs*
court w than ~-ploy mother attorney undsr tha provIsIons ot
Art1010 0~A RevIss# Oltil 88autes. .EDwsw., it -a bs s
auoh lter poliay ts herp.s written stat-t m the Oounty
Attsrti d80linirrgths'rsqusstOf the ~SSLSSWS' Court to
file drl4nqusM ,$ax stilt8 for rum0n.a thusla 8ssM an4
mI~Iry.;hIsright to the 50 6y prIa4 and ooaertdng to the
~ulonsr8’ Oourt entering lato CLoontraot with othus tor
. the oollsotlonSt delinquent t8xss wlthoutwmitlrythe SO day
period ud bars a rooord thereat medo In the Ylsutr ot the
Commls~lonera * Court. 1
QI reply to your third question.
Artlols 7343 does not plsoe any duty upon the County
Attorney to fIS8 delinquent tsx suits ror oItlss, towns or
rIllngss. Us would suggsit that saoh town employ a 'olty8t-
torney and pay h$m a sslary and as luoh attorney, he could
bring tu suits.
.'J
Tours rery truly
COB&