Untitled Texas Attorney General Opinion ( 1944 )

OFFICE OF TkiE ATTORNEY GENERAL OF TEXAF .’ AUSTlN to Ml9 with the recular off Ice nng oounty &via13 a8 afmy au two yeor;* two8 deliaquant whloh bare not beon lo- eluded in the dslln~uent to% rbaord, the, collaotor of tame srM1 within two ye&m mm the efreotioe date cf this Aot, cauce to bi$ empiled a deliaquent tax record of all delizaquent taxo, not barred bf this 1st; the dellaguont rooord rbdl ^se er&aInod by the commi8alonar~~ court snd the ComgtroUer or @~fomin45 body, sorsaotlonr may be a?dered, an4 wh@nfound aorreot and approtod by t&m, paymat ior the oonpilatfon thereof rhrll br authorized at aoturl cost to the tnx oollootor, qvportioaataly 832.1, as. a. I). Laonay, y0i.p e .- ison each thb stete ati eountr trxms or ~nIOI- 9aA tuem, tlrst oolleeted troa suoh reoord, ssld ea st ln no easa to lx o eed l sua equal to fir0 (bq) rents per lten or wtittsn line of the orIgIna eopr or web reoord and in M oweat shall eat aonplll~# oost8 be ohar6ed to the taxPayr?. The dslbguent tax reeord wbea approved, shall be prim iaolo rtldonco of the delfaquonoy shown there- oa, as6 wbeo there shell be as lasnf as two years of delinpusno~ aoOUiu@bted whloh arm Dot lhowc4on thr reoord 4 reeorPpIlatIoa,~ or a twoyosr supplemsnt therote 8baU then be made as bsreln prorlded. Tzr oolleotorr shall osuae to be ooaplled like reoorQ8 0r tares deliwueat due any dirrtrlatror whioh they oolieet l%m tax rollo other tbnn tha Stat8 an6 ooonty rolls, and Whoa agprovad by tho governbg bad.7 of the partlouls;rr district, the oost of 8u.a shall be alloned la the oibnaer herein protEed; Aofs 1936, 44th Leg., p. 3.53, Ch. .123.“ Opinion No. O-0644 of this departmnt oonstrues the above quoted IArtlolo. Se bold speolfioall~ in Oplaloa ko.e4bU that the Item6 In Qu@stlon wore not f9OU of ofiloe, and I sb enclosI~ a copy of sold OplnloD for your iatorzatlon. tie mumt asow@ that the publlo offiCie~8 aated lo. mod faith an4 that this eootraot Is not n subtoriu~. artl- ole V336f, Vcm0za'8 isnotated Civil 3ta,tuteml provides that the duty 18 upoo the tu assessor and oo~leotor to oomgile this reoord, if he and his deputies bev. svallnblo tlae, but li such tine la not arallabk, he is oatborire4 under the ststutss to employ a third poreim to Ooapl&a thle reomd at an rxpaos not to •ICOO~ rb8 00ht8 per line. F i It follows that tbe deputies would be e:itlilod to persooall~ rotalo such ocmpensntion $8 fs provided in the con- tract betseea tha drputles and tha person vrlth whom the tax usonssor-oolleotor oostrnoted with to ooa~lle said list, pro- rlded, of ooursa, that the deputies rem?sP suoh eervlce at I tias othsr thna their rmguler offloe horns.