Untitled Texas Attorney General Opinion ( 1942 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN Boaorable George H. Sheppard gaptroller of Publlo Aooouatr Au8 tin, Texar 42, 8ubmItr for our opinion thr SO11 thererrom together vlth the 8up- port a delinquent tax reoord of all dslln- t barred by thI8 Aotj the delinquent record ehall be examined by the ComIs8Ioners~ Court and the Oomptroller or governfag body, oorreotlons may be ordered made, and vhea fouad oorreot aad approv- ed by them, pa ent for the oaapllatlon thereof 8h811 b8 authorized c aotwl 008t to the W% Oolleotor, proportIoMtel~ f?om eaoh th8 btate and OouatJ twte8, Or WnIoIpSl tSXO8, fiF8t eollootrd ira mob rOOoFd, genoruble aoorgo a. two fi 8UOh eO8t illn0 0180 t8 lXa0.d & 8UB 8q=1 t0 fir8 (5 ) e-t8 PO? ita OF YFitt8n lti Of th@ O?i#.ld 8-T 0t ruoh neord &ad ia a0 went till uv 0ospilka.goort b. OhsX'@ t0 tbr trxpa78r. The drlinqueat tax r*oord vhen approved, 8b11 b ep r iu f&01. lrldenoo of the do- tiqU.nOT 8hom th8NO& ud VW thol'88b411 b r l8 r a nf l8 tV0 ~.a?8 of dolinquono~ W0tibt.d VhI8h 4ro not 8hOVA OD ti ?OOOrd l lW8~ittiOlb O? l tV0 JOW 8UpplslOlkt t&Onto 8hd th.n b8 Ud. @(Iherein prorld- ld. % TU 00118OtOr8 8h811 08U8. t0 b eompl1.d like NOOl'd8 Of t-88 d8linquOnt duo w di8tdOt iOr vhioh t-T OOlbOt fia tU l’O118 other thU m btat8 W&d OOUlitTX418, ur d lfh.li lp p X’OVti w th @g OVO?Il~ b o dr Of thr WPtiOUb? dLltri@t, tho GO8t Of 8a8. 8h11 b. lllovod in tho manor haroSa provldod.’ 7fh8n th8 bV fi?8t bOOU0 lffMtiV0, thir d.wrt- rant na llo d th eOnolorod lxhIbit to tho ParrA8rorror- OollOOtOrr thFOU&Out th. 8MtO ia vhloh m mad8 8w- 08tiOZL8Vith lWfWbn00 to th. OorpiJntiOlIOf th. de- f inQ'U@d tU l'OOOX'd8 OC 8llpplOSOILt8thOCOt0. TOU Vi11 nOti tbt VO rdri8Od tho TU A88888Or- ~OllOOtOF8 thS4tin l Oa8. VhOX'O th@ I'OOOld-8 oorpllod w dOpUtiO8 In the ofiloo, It vould be neoer8bw ior tFdtO k W; z yO\urtO lOOOtmt Of thO tw 8pOnt 'gz: "p'1'"p th. l'.OOl'd, "d.pplLt;ti+J8 the t NtO Of 8a 0~ pIid t0 th0 &ptiO8, t0 lriVO lt th8 608t for Oo lg iling th. l’OOOX’d. MO a180 addrod then that It -8 our opiniom tbt it vould be nooerra7 for thm to lo o o unt for the rooord sort a8 fOO8 Of OfflOO. lfo nmhed the oonolorlmttit tho vork oould be done b doputi.8 If the amount paid to them OOtid b0 &OOOU&8d iOr l8 fOO8 Of OfriOr, bOO8TL80Of the f&Ot thfbt bhi8 pFOOOdtW0 VOad n8~888?iir h8VO t0 b@ follovod if th8 vork -8 dono ~.dOpatio8 ln ordo? to w- Ft;,;t th# 8t8t8'8 p?t Of th. iO8t’tes OORpil,+Eg th. * ‘Xn othor vortb, vo oonoludod that Ii York dono w deputior oould not bo oonrldend l8 l pmt of tho 008t Of OOrpiiing th8 POOOrd th0 8)trtOin 8U8h iU8t8IIOO8 vr.ldlnot par anJ put of the 008t for ampiling tho . gaoreblo Norgo I. 8hopW?d, ?qo 3 -0 h418 ?OO~t~ hbd 8Ubitt8d t0 U8 8 OOrtifi- ObtO 8OV8? the 008t for oonpIlIDg l woord, vhloh 8h0~8 t& iOr&g UOUUt8t Q. x. u@no W&on %I8 1W00rd OOntain8 U;671 thO8, @ad LOU vi11 notloo that 5/ por llno for ocapIlIng the reoord vould t0t.d 458w% u. xr xO0d~ 18 th0 hx &88e88OP-oOueO- tor or tlu ooontyj therefore, vo vorrld like for rap to Add88 a8 whothor or aot hi8 ohrgo 0s g!!jo.oo oan k oonrldsnd 88 6 part Of tho 008t for ocmpilin(l th8 1~0' he lOOOUUt8 for th* ueunt l8 A foe of of- o r d,p r o vldo d ri00. YOU Vill a180 8dVi80 W VhOthW Or UOt it 18 fOUE opinion that our prooedure of ooaaldorlng vork bono w dOpUtIO8 in th@ OffiOO 18 in bOOOP&BOO Vith thO prOri- 81~8 Of th0 1~. If m are not OOrFO8t in OU? lOn8t?UO- tiOli l8 t0 POtittiIU dOputi.8 to 8Orgti, th. WOOfi, and in th8 in vhloh Ve h&v. urived 8.Sna8? at th. 8ki0'8 jXa?tOf th. 008t, VO 8b811 a8k tbt TOO bdtir. U8 Vhbt part 0s the OOlt, If 4ay, @a bo paid b the atato la 0.808 YhOZO tb VO?k 18 don8 br dQtUtiO8, v. hU0 bOoa bdvi8.d br b mabor Of tU A88888O?-OO~OOtOr8 tbbt b bOtt8? FOOO?d Un b. 8&d. w th0 dOpUti88 in th8 Offi boom80 of the faot tht tlq mu more fuillu vlth the de-‘;~;‘;~E Of tho proportr, lto., on vbloh -08 are do- In OOnMOtifXi vlth your l.aQUt~ fou 8UWlt the lxhiblt nrorrod to in rour lottor vhorela Lou ruggortod to the varloor TU A8808~0?8-o01100t0r8 Of th0 8tatO tit ~00 OOMidOc+d t0 b@ 4 vlth the portIn*at portion8 0s beotion 4 0i f# YOl’llOU’8 +3Xa8 OiVfi 8tatUte8, Pl’OVidkrg that “wr’- moat for tlu eompll~tlon thrpeof (th@ doliaquent t&x reoord roqulnd md ruthorlred w raid Artiolo) rh811 be lthorirod b aotual 008t to the Tax ColIootor, proportlonatrl fm8 o&ok the 8Ia to bnd county tUO8, OC 8uniOi&Ml tU.8, flm 00 lotod irar 8Uoh ?OOOX'd,8UOh I1 008t iSin0 0880 t0lx o o o dl 8Um 8qUbl t0 M par it88 01 VrittOa lin, Of thr O?i&$.M;lOOPY Of 8UOh POOOrd W3d in 80 OV-t 8hs11 Ug oompiling 008t be ohbrgod te the tUp&~O?.' (?amnthO8i8 01~8) 179 BN pw=ont provldod b thy abow lf th e p a y u nt 0s lotu41 8rpnrer A8~0880~ooll~Oto? i.Iith@ di8OhbrgO Of A @488iolr Or O~UI8btiOn fO? OffiOhl 88WiOe8 pOrfOmOd br hk. ,,8 ``8tl'W tb proooduro OUtli.Md rorrla t& attaohod mom- 49 or lxhlblt to k grounded ups theory or oonoeptloa 0s ruoh .fio vo d008t l 8 l fO0, O~m~d88i01h Or 004WWtiOll 0-w to th8 tU 8f~IOibi by N8On Of 8O?ViOO8 prrformed in hi8 Off10~1 8apa81t7 d honoo UILdO? th@ 8tatUtO8 U&d th@ -0-t dooirion Of me008 OOUUty V8. OUl'OtOll 7.t ?Opo?tOd), b7 tho 8ttgNO court 1 of fOXa8{ to bo aooountod or b8 a r00 0s ofrIoo or paid Into tha 0rrfo8r8 8ahm hur4 in OOPntiO8 gO)rOl’Md th.Mw. m thi8 pd88, 700 proooed to oonputo tho 'aOtIUUf008t' Of Oarpiling 8UOh dolinquont tax ?ooordr br relating the tim0 eonrumod br th0 regular appolntod and aotl.4 drputy, to the monthly ralav lflOv8d bnd bu- thorhod br due OrdOr Of th. Court, 81~4baring a?- rived at ruoh 008ts HOP thm 8UOh “~OtUd 008t’ br t&iag pm ortiorrstal~from 8tat0, oountJ, munIoI~l or dirtriot tar.8 00 P1loted, and OnUsing 8CUBOto bo, br th0 rbid F+x OoUootor, ao- ootded for a8 A fee of orri00 or paid ovor Into the 841~7 fund, &or portimnt 8tatlltO8. Uo find no error or fault in thr uthod of 2TtatIon nrrlvod at w Lou or the titiaato di8pO8itiOii of tho no ual oo8tm to k born0 ratably br tho nrlour tu fund8 n&t rind Our8olvo8 la ngreemont vith tho funda8ent~l upon vhIoh 8uOh proooduro l'olt8,that 18 to 8aJ, loved aJ%d oantmpbtod w tbi8 8tatUta O&a b. OOn8idOrud 48 Or OQL1- vortod Into l fro, 0onl8810n or oorpormntlon noolcnd W tb A8- 8O88O~oOilOOtO~ iItthr a8OhbrgO Of hi8 OffiOtii dUtiO8, t0 b0 b000mod for a8 a r00 0s 0rri00, onth8 sontm~,lt appurr th4t thr adly pUFp380 Ud iI&& Of tb# that portian 0s g0otion 2 0s Art1010 to, vO8 t0 oasblo th0 TU li88088Or-CO VO 8dIB;tUd 008t8 a8 votlldb4 t1 f W delinquent AotJ 4nd to p::dr for 8UOh reimburraent not Otir out of oount~ tUO8 OOllOOtOd, l 8 h.d therOtOfOl'0 bon th. 8t~tlltO~ -0, btlt 1ikeYi80 Out Of 8tatO tIU OOllOOtiO~ Of th8 tU OOlleOtiOM Of 8UUiOi~litiO8 O? tUing di8triOt8, 80 that 8bOh Of raid t-U 001. lootionr 8hotid equitably and ratably b+u the oort of oaarplling th0 rOOOrd8 Of delinquent tax08 Of 8uoh VariOU8 tS%IligUliit8. Phi8 rtatute do88 ILOt, either oxpro88l~ or br neoercreryIapllw- tlon, provldo for or oontsmplnto th8 oolloot1On rrrm tho taxpayer a- Crrm q 0th.U out8ido btOFO8t O? ~OCIOIL,Of tho bOta 008t -- Jig th@8e dolinquont MOOt'd8, bttt, 011 th. OOIltN~, It 18 oth.FZ38. lqM881~ provided. ThO bOtUb1 008t Of Oarpiling -88 &llaqgent roooPd8, rlthor in A ftiod amoUnt or In m amount to bo ,aputod aft8P th4 VOt’k 18 done, 18 lkOt id In or oollootod by the ``80880?-~01100t0? 80 48 t0 b OOnrid. 4 rO8, OorpO&rbt~n or 0&88ifin teoolvod br hi8 Atidt0 b. lo o o unto dfor l8 A fw Of Of- f&o@ 6~ paid into the 8b1br7 fund. On tb oontrur, the uotte 0s rUOh AOtUbl 008tr if 44 18 fOUUd t0 0X18& %8 taken OUt Of mono78 eollooted b8 kX.8, Yhdh.? 8kt@ , OOUUt7# 8Ud8ipbl O? tuiag dir- m'ovor to the A88e88Or-@Oll8OtOP rat&b17 or pm- ~iS&W8ing ruoh OffiOibi for naronabh Ud nCJOe88bl7 .mO,l808 Yh.iohho I8 Out-Of-pOOk.t,not oxoording the 8ktUtOm rUir\n. l[bllOO,if tb tUU A88.88Or-CTOlhOtO?Of 8 Wttttt~, -8Olf, a hi8 offioibl Obpboity, find8 tb tti and th. 8ObXU Of Om Ila th8 dollnquent tax noordr requlnd b 8bid ArtiolO, in addItson to 4 blomg vlth hi8 OtfhO?OffiOibi dutirr, 110bOtUb1 008t ti8 born bOU?Md bCbObtU0thitOntiM tiM Of thi8 OffiOibi ba8 bWtt pUMh&lOd .lrw%dy fer the perfomanoo Of there dUtIe8 br th. wmnt of hia 0rrioiai 813m7~ weri80, if hi8 ngular degutr r0*00, in ld4ltian to th8 oth8r dutior vith rhioh they bra ohmgod, are bblo to oapilo thO8. delinquent tax MOOti8, no sbOtUbl OOlt," YithLn the inky& rent Of thI8 8tbtUt0, hrr8bO8n fmOU?POd bOObU8. tb 841aq author- Isd by th8 OO8Qi88iOMr8' OOWt fOP tb p0 Wit Of 8Udh dqUtio8 vi11 tbko 0.t'.Of ruoh 008t8. It 18 w Yt& lOtUb lO8t8 4~ a- pon4.d Or di8buM.d w th@ h8088Or-@O~OOtW b-it@ of .& dltlOnA1 porrfmnol or the proriding of addItIoab1 l qQtmont, retul- 17 And roaronab~ neooruw' ts tha roper,$OapilbtiOXt 0s th.8e drl$aquent t41 lwoord8, that "bOtU4P 008t8 ?lWO bO.Zl inetu’ro~, YhIoh may bo t'eidUr8Od la the rod0 outlined b the 8tbtUtO. Ye are not mmIndM of the vortaj oon8IdoratIonr attend- outlimed by ou and tho good IW8tit8 to bo nttah- bat VO w OOn8t?aL lda a8 A BISbttOP Of 8triOt bV, to bdVi80 ,0&h& thi8 prooodrulod-8 not f8iioV tho -qltb@MtLt8 of th. 8tbtUt0, e1th.r in ia8tlUlOO8 VhOM the80 MOOFb at'@O*ild b the A880880?-OOllclOtOP, hia8Oif, OP w hl8 dulr bppolntod bnd AOting lb'@iiO8* TMUtbg the fOtWgOing 8bti8faOtOril~ aMYOr JOW in- qulrlor, vo lr o