Untitled Texas Attorney General Opinion ( 1942 )

OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN Ronornbls Gewi B. Turner Ms trlct At tornay sohll8oa county Clsburw, Texa8 Laar tjir: Qplnlon No. c-4597 Iu: Uay an oounty uai8tant attorney nooi~a oo.~aasatlon u nder l do - llnqucnt tax aoatpot rhlah he an$,uwl into prior to Id8 eppclnt- m8bt a 8l8818tuot 06uaty attorney? Tour letter of Kay le,.-ltk, rcqucdlng our opinion oa the above 8tatsd quortlocl r&d8 a8 rollow8: “Your latter 0X tLte 8tb Inrtanaa Qirootad to R. L. cro8lar.wgethar vr&th 4opy or- your opln- ion Yo. Q-S448.&4108oa thor4ln, duly rooolr8& As Yr. Crodrr .lr shortly to lat4t the United Stat.8 Naval Rsssiro aa& not lmrisg th8 tiaoto do 00 hkm+lr askd 18 t4 ~r4pu-4 ror him 8 brief on the. question w?~$oL ho aubrittd to you la hi8 lattoror the eth.:~In8,t&nceror your opia- loo pftn r4rerbooo to WIO rip&t Of hi8 lssl8- -a t.;J. 1: mtda*ia, .t0~444h 44w6d0118 04 dellnquorrt t8x48 ooll84.~06 podor a oontrrct mater04 lntiy..~i~hJ6he8ca Couatf, prior tc hl8 appolnt~4nt.,ar.lu818krrt County Attornw. "It 18 $y t+l.nteadtng Yr.' lkaldulr, kdotant th4 ordo? County Attorn47, pXo$;wi~;~ l protider0r tp p4mot or 4ry 8rl4r7 to his out 0r aaf sou0,pf or ftuadr. It la al80 othat publio 8y undor8tun4lag that the ooatxuat rolrtlng to tba oolloatkm of dollaqusot taxa8 8x)lmm tbw Slmt 68~ of 3oooaber. 1948. -flUbPit the r0iimi~ ror 7our 4oasld4r8- tionr Artlola 7sr6, R. c. 8. adcoo lt the but7 0r th0 c o tta 7Attorney to rile lult8 rot th* 401140- ti0n 0r a4llnqud kx44, eta. *krtlola 735 N. C. 3. euthOrl.4. t:!. COUI- mloalonera Court or any oounty after expire- the tloa of thirty d8)r notice In rrltlng to the County Attorney to fllo Urllnpusnt tar suit4 toe hi4 rallure to ar. 40 ahall a e4m it naoaa- nary cxpieant, 4uld Coan i oritnx.va Cant may oon- tract *it.h 4oy ocmpstant .:ttorny to 4nr0r04 or aa8l.t ln the 4a~oroaaant or tb4 ooll.otion 0r any *tat4 mnil aounty tax40 ror a peroontwa or the taxaa, eta., eotwny 001140t4a, 4t0. The oontraot botroan tbs County enA irr. &LlldWlB for th0 oO~.liact~on of tbe da~lnyu.At taxes 11 still In rorsa bad dr4Ot ad ha ha4 alooa tha Oat8 of aeaa boan 4ngc43.d ln aarrying out it. tsrsa onb p4rlriona. -34 Tsx4. JUri8yrud.n4., ycc&a 607, it la aaid tha dr;tfea or 8s kaiotant are to ba per- fomod ln aonn44tiaa alth ma under t&4 dlrao- tlon Or the yrinoi*I. *III Waopar ~8. &&wart $8 9. X. (86) 612, hi di.OtI.8itbg,tha &.&?fag or tha rOr6 *A..b- tant' tha OcUrt 8tatti that it i. uniV.r.8117 dufln.4 48 0X&4 RhO 4148, h415i8 Or 488i.t. 4ll4.0 that the WOra 'h88i.t8Jit' il44448a~i~ iqli.8 that the dutlea are to bo performed ln oaenae- tlon with end unbar tha alrectloa or t&a Supar- latutlaat, ia dlaoua8la6 ths dutiaa ot an Aada- tant County Su~orlataadant. "It la c ma to ~8 that in as awh 18 the Stat- uta felled to aaka it ktho duty OT the A#riStant Cotmtf Attorney to 801144t the dallaquant tax88 ati 1~ as nuoh aa th4 8tatuta alao by impliac- tlon givea the Count7 Attommy the right to re**, in l&a dl*oratloa, to file 4ult for th* oo~.4tlon of dallaqusat tax.., and autbcJrl.* th. C.~aalon4ra court to enter into oontnct rltb am. campatomt attorney for the OOll.4tl0a of the dalinqurat taxer; and the fast that the coatnot for the oolla4tloa of t&a a4llawisat tixaa ant1 a4t.a th4 apsmlntm4nt of de atto+ n.7 aa Aaalatmt Couaty Attornay, coupled with t,ba fact thet hi* 8ppOilXtCIO.t 4. k.8ifdIlt Honorable Gecn t. ;umur, pat;e 2 Cotu&ttorw, dew not provide for the wy- r4ot or any nlury or ooffiponsatlon from the s0tuey runas 0r mnf otbnr public runam for hla a4rvi440 am Asalataat County Attorney, it 18 a7 JuQaant that Yr. Baul4rla rould be author- lad under tbs Ia* to oontlaas to eolloot hi8 ootiaaI0~ on tbh dallnquant tax awtraot . uatll the explrntion 0r samn an& alma aiaobKrgn the dutia8 (18 &salstant County Attorney at the aaae tiaa. ‘Your opidoo wit.- refsrenoe to the above m6ttsr till be greatly lppreolated." titiole WOE 8114 Artlcla 331, %mxm*a Annotatad Civil &atotoa, luthorlto oount7 ltto r a r y bya consent , of the Comd8sioner8* Court to 8ppoint in rrftiog 0110or uora aaaia- tanta for their re8paotlro oountloa, wbo aball baVe the same powora. rut&tit7 end qwi:rio~ti0~ aa their priwip&l8. 8uob laolmtults, bdore ontulng 011 ihe dutlaa 0r thalr Or r io ~Oy“8hl 8ii oohtaka the offlolr~ oeth wr.lob aball be 4n- dorae upon their appofntmoata tithe oath and lppctitaent aball be rseeH86 6ad d8pO81fr4 in ths Ooud7 olerkf8 OfflOe. Our opblon hlo. 0-088, among other thln&8, holds la &toot that the Co~88i01un* Court la LWLeathorild to ooatraot rlth or to o&y a oouatx attorney a peroontage delinquhmt t8XO8 001180t.6. ln opl8loa Ro. O-169P, . thla dspnrtasnt held in ro8- pOfi.0 t0 the rOllOWing @M8tlOli1 Ila7 a oountr ettornq rspr4- 88mt a a ip do p a dwtlo h wl 6i8triOt 0i th e lu o OeuM .~in fP0 OOllOOtiO8 Or dOtinqUWf -X*8 8n4 tb8 filing Or -4 in- tOWOllt:Oll iti tiX Suit8 iR at8 bOhalf'?" th8fr Vroa a oowibemtion Of tbs Soraolq 8trt- at.8 It ia lr idwt f h a t tb0 0rrs0O 0r 00tid7 lt- torn67 i8 laoaapatlble with the dutira or a do- llnqunat tar 8ttorna7 ror cm indapmadant lobool dlmtrlot loaoted in tbo aemo oounty l~asuoh 8s ho algbt bo required to tak8 lome eotlon am do- llnaumt tax attorney for the lndapandent aobool 418trlct rhloh al&t re8ult la the oount7 au8trlln- I- 8-8 iOatS Or it8 tmx,mv4?ltl4." we a la 0 y o urltt8IltiOll tO 051tniOu8Ro. o-89, dlr eo t Ho. o-2410 (oonrereno~ oplalon uo. sios) and HO. o-2610 0r this daprtu4nt. CogBa of all the above nmntinned opinion8 are UI- 01084d ror your oon3enleaoe. i .; : .‘, Honorable Goan b. Turner, Paga 4 aupre, Under Article X51, an aaalatant county OL- tom47 ~oaaOaaO8 the Sam powarm, authority and ,uallfloatlona as hla principal. Thersrora, It would mturally r0ii~ thrit lm (the saalatnnt county attorney) would have the 4am4 duties km his prinolpal. The duty or opll4otln(l dalinqueat tax48 la lapoad upon the county attorney by statute. It la apparent that Lhe aamo duty is Imposed on the amalatant of tba county attorna7. A8 tbe county rttornoy oannot oontmot with fha oowty to oolleot dOlinQUO8t taxes neltbor 0~16 bla 888iShnt. Under tha f'rota aa,abova St8t@d, tba 888i8tMt ulll ba psrfom- ing all the duties of the oouaty attorney during the abnsnas of sold count7 attorn4': uh4n he la in the n@vU Hsaerve. Artiolo 7?35, vamOn'8 Aonotatad Clrll Statutoa, au- thorlzoa th4 Comalaalon4n~ Court of 41~7 aountp afterth4 4x- plratlon of thirty aay8* notloo ln writing to the count7 at- torn07 to iilo delinquent tax suits, and his railuro to do so shall d4om It neca8aar7 awl lxpsblont, add Cad.aaloaara* Court may oontmot with an7 oo=potaat attorney to anforo4 or ra8i8t in th elnrorely or th4 eolleotioa of an7 atatr and oountytaxaa for 8 p0monta6O 0r the taxoa, eta., aotually 00ii00taa. In flaw o f th efo r e g o & fea ts a06 lUth Or ftie8, It la o u r o p la lo o tbat imp0804 vpon the 888iS- tb a lw4 but7 18 tant oount7 lttornoy to oolloat Pdlnquont tax*8 a8 la imposed upon tba aetmt~ ltto r m y .It our rurthor opinion that the is 888lstant county ltto r a o in y q uestio bna ano a uth o r ity to OOlhOt dOliJl,UOllt tOX.8 UUdOr tho OOUtmOt in qUO8tiOU Okad rw*iva th6 oospuuatfonprorlded ror in 8814 oontmat. xr th 0 lSS%dWt OOWt7 8ttOr & O Oy O~OOtS @aid dOlia & Uent tdXe8, ho nuat 60 80 in th4 oap8olt7 4r hi8 prinoipal a8 roqulrad @nQ WtbOrh.6 b7 8t&Ute, and not by virtU8 Of OO~t~Ot. ,xt i8 our forthor oplnlon that thO dutiO8 or On ualatant oolultf lttomay am ia8Oq)StiblO with the dutlea 0r (L aan- ;uOnt tax attorno7 for t&LO 08Mt7. TbemforL, the above atat- id qu4atlon la aakwered in the w&atIto. Tmatl~ that tho foregohe rully lnmwo r a your ln- qulry, we am Yours very truly