Untitled Texas Attorney General Opinion ( 1944 )

OFFICE OF THE AnORNEY GENERAL OF TEXAS
AUSTIN
GROVERSELLERS
ATTORNEY
GENERAL
Ronarable 3oh11 R. %:hQOk
f.rinlnal Dietriot AttOrnW
Bnrar County
Ean Antonto, TmUS
OceLp~nre t laa thet
agree to 9.J ottor-
ollnqudnt texr8?
is tbo maximum Oaapenutico that
*ra’ Court oan qree to 9a~ to
aona to modernize the orirtln(t me
-
383
Ron.~John R. Shook, pago 2
oxpedlenb , sold oourt MJ uontrsot rlth any oom-
peton attorney to lniaroo or 44e14t in tbo
onfaooment oi tho oo1lootlon of 8ny dellnqaont
3tato and oouaty tar08 for a par oont’on tbo
toxos, 8nd latoro8t
ponsltp lotu4lly collootod,
and roid oourt 18 furthor ru$horizod to pal
rer en abetmob of property lma o sso d or unknown
sad unrondorod tram tho 80x08, lntonet ond poa-
llty to be ooU66ted on Su4h,l4nd8, b-uf4J.l4uoh
payment ana lxponae* shall be oontlnmn* upon
tho oollootloa ot-8uoh t4xe4, pomlbp end intor-
04%. It shall b~mo duty 0r th0 40untp attommy,
or of tho dlatrlot lttoraer, ufurcrthere is no
oounoy attoriwy, to,sotiroU laalst anf parson
wlth rhae auoh oantraot ia made, by filing aad
pu8hlq to a speedr oonolurion 811 uulfmior
oolleation of dolinqtmit taxer, under anJ oon-
br8ot mide a8 herob eboV@ 8pedffed; ~pmidod,
t8at whore any dirtriot ‘or oount~’ 4tti3rn6y~~.~elf
fall or.refums to file aad preaeauta~.oueh eulb4
la good taith,ne 4h411 sot be ontithd to:iay
ico4 th4rofrcmj b ut lu* toea 4hal.ln*rertheloar
bs aellkot4d a8 a pert of the oosta'~of8uit aad
epplled~on tho payment oi the oomponrdtlon sl-
-.
lcnrofl
the 4ttoraey~proloootiag the ruit, 9znl t&e
attorney with wham mob oontnet be8 boss nsdo
la horaby tulXy eapowerodand lut8orlaod to
prooosd in 81168aui‘ti*ithoot tk@ Oinder and
a88lmtanoe of soldo&uttyor dirtri of bttorney8.
Aotb 2nd 0. S., 192). p. 37; Aot8 3rd C. .3.1923,
p. 182."
Artlolo 7335a. V. A. C. $., protlde4'44 ronas:
*3eo. 1. Ho oontraot rhell be aad or
sntorod into br the Oosud88loaor8@ 'botd la so&i-
nootlon with the oolloottoa OS dolinqaent trzo8
wboro tbo compenaatlnn ondor ouoh eOatrOOt ~II
aore than rirteon por aont of the mmount aouostea.
3sia contraat must bs 8pprwed by both the
Comptroller and the. Attvrnry 06aeral of tho State
Ron.JohnW. Shook) wm 3
0f Texas, bdh 44 to 4ub4tsaoe 4na rm. PRO-
rlded hotirer tho CouZity~OrDlStrIOt Attorney
shall nat rooelvo a&y oapoartlon tcrr443
40m1004 he may rtmbor in OonnoOtion wi tb t&o
porformaaoe of the oontraot or tho taxer
oolleotad tharounaor.
'SOO.2. Any wntraot madein 7lOletion
or this shall ba void.
Aot Ad4 1930, &lst
Lee., 4th C. S., p. 9, oh. 8."
&tlolo 7344, V. A. C. c., pmldoa as r4Uorz .
*In oountl4s la whioh tho *ubdIvIsloaa og
~nxvojs aro not regularly numbwad, an4 In
4Itlos or towns in whloh tho bloaks or sub&i-
vlsion4 sro not numbmod, or are ao lrrog~laru
aanbored an to mko It dirfhat or '+0841bl0
iov tha enaeusor ta list Cho Lam, Chooorul~-
41onei4 court 0r suoh oou4tlo4 may heve all th0
blooks and subdIvl4lon4 0r survey4 plettod r4d
aunboxed 40 a5 to Identity eeoh lot or treot,
044 fum$sh.tho 4840440r with sap4 4horlng 4-h
neborlng; atid an 8eso48mont Of 64 propaty by
' 4-h numbering on said map4 shall b8 rurtleloat
domrlptlonthorooi ror oil purposes. ??uoh~94
or a oortlfied aopy of ma0 or ~anr part thrd,
Irh~llba admiasIb1e as ovldonoo in all oourts.
The Oost of maklng 88Id eunef 44d plSt8 shall
bo doirayed by the oounty la vbfob 4aId 9rog4rty
Is lltuatod, and of which ruid 0oa4i44hnor4
ooart ordorod the seld 4uneye end plat eado a~&
th0 008t or snp ~lspOr a tawn or cfty 4h411 b4
paid by auoh olty or toYn when ordered by the
towa or olty. Aota 1897, p. 139; (2.L. Vol. 10,
p. 1193."
Ax’81010 72643,v. A. c. n., prwldos a4 rclioa:
*woo. 1.
It Is hereb deolnredtho Bolioy
or the Sate
to adjust des nqwoti t4xo4, oarmet
errors, to crllmlnate 00nrif0t4 In amvoym or lrGd,
and to col:eot the deliqwnt, oceup~tim. tren-
oQi80 and Ad Valorem 'Paxos,In order to olear thI4
steto 0r auoh EBXBB, errors and oonilfcts et the
385
Hon. John R. Shook, p4g4 1,
amrllest date po88Xbl4, and to rovide a sJstam
iQ~.OMOSSOPS, in ord8P b 81 IJli not* tlm nwotka
lrl'QP8that a OWlpp.Ibren t&a be2 roll8 848h
rootwring y4ar.
*H40. 2. ccut ot 00114oting d8llaqtlmt t8x88
8b .1nSt
1 lXO8.d th. WUt Of tb4 &Wb4lt~ 4nb
tnt@lWt, QT 8a arQMt 4qUal to suoh P8Ml.t~ arrd
illt4P48t Or til d8lillqUOatt4X88 OOll~O@t8d. &J
OOti(ly d88iPilQ? 80 in8t8ll 8 8aX OP @at vatU9
4nd 0148r ta4 oollnty of 4rrw8, colullotr aad
UUkMWIt O*m8rS, MY do 84 by Paflit@ EQ8 t@ @X@84d
15% @r tb. dOfiaqu8U8~t@X8# oolhobed, rhieh pay-
m411t 8b811 oov4r th8 oort of r800rd8 aad insball-
ing MM.
“840. 3. b Ord8r to m84dilJr 08ATr OUt th8
pr@Vi8ioM Ot thi8 AOt, the Stat4 C~trd.br sad
,$h4 hWJi88iOMrS* cOtUs ‘id 844h Or tb4 84V4P61
OOPnti48 m4f cnrployOaPp4t4at p4raoa~ to doth8
work and te iurnhh the Comptroll4~ 4Bd bh4 Cm-
ri8slonw8* Court all 44848 u b erldjuetmrnt
e i8
a4048Mry; .ati ia 811 8Uob 08888.tb8 -88iOa-
40s' (loart4hall m&4 prop4r 88ttl44Wat Ql'4djU8t
I8at.
,
*&JO. 4. Tbls Aot la aot lnt8aU4d te oh4ng8
Ml hl lN#Wili 8fit4Ot ?4&8rdiOg th4 oDil8Otiti oi
d4liapU8at t4X44, but. to b4 44 aid t0 tb4 Off iOi8i8
in tb8 di8Oh4rg8 of tbdr dutf88, 8nd 8hOn tb4 db
linqu4nt tuxe8 in 8 Oouatf 8)~ 8dfusted. OWF4Oted
and aoll4ot4d. th4 Comptrollrr ah411 tak4 cuae8Mrr
8t8p8 to 888 tb4t 81l d4ffaqu4nt tat48 8M oolleotad
rltjhin8 T448oMbl4 t&34 4tt4rth8y b800=8 dOli4-
qU4n$, in ordrr to 8Yold tb8 ll80888itf Qf fJ@Jia
eplogiag 8ddlt1oa81 h813. Aet8 1931, &?nd h$.,
p. 383, oh. 229."
fn p488ing 011 tb4 Validity O? 8 U8rt4iY.t OOfhr44t,
th8 041V88toD. CO& Of CiVll Ap244lS in the 0488 Or ~I?QA~z%,
8% 81, v8. Bard8 CO&I&y. 4t 81, u7 c. YI. (2d) 4%~ (ml%
did888d), 84id tb. tOllO*iIUS:
p-,
-
386
Hon. John R. Shook, p4g4 5
:If, hOw8V8P.
th4n be any doubt a8 to the
lppli~aJAllbyof Art. 73358, whloh ~48 paawe in
1930,tba oompanloa Aot, Art, 72&r, pasad in
1931, lp p a r o a ~y
014ars it.up, the two being
oomtruabh to@h8r, alodg with oth4r 14~0 r4-
hbhg t,” bh8 488488o4Ub and 00114OtiOnOr t8X88;
. . . .
Xn the 0888 or Rlll8-D0wltt 00.. ~0~ &awrla cOfmtT,
l&2 9, Y. (26) 916, (~~18 roi.), wh4re bh0 oon$r8ot in qug+
tlOL4~8 One 08iuaE rOr the+I8b4ii8tiOn of 4 OWQl8t8 plrt
book lys$w ror t,hm oounty 4nU to build o4rtala ui0p8,for 4
oonaider8tion Or 33-l/3 98r 08at Of 811 dolinqU8Ut tax48 001s
la&a&~~~in~ 4 08rt4h the, th4 %lV.*ton COWt held 88
” It 4xpr48alf a p44r4 upon the raa4
tb&& ;h;t*thi8 W8, PI81 Isf, 4 0OOtrsOt 'in
00~4OtiOU With th. 4Oll44tiOKiOf &Oli~qll8~bt8X88',
wlthla ths tuma ot Artlole8 73358 4ml 72664, mpra,
ha04 th4 4rr0rt8 . i . to~reruacrlt8t~ thorn- rrt4r
tb.y ha4 a0 bgaow ruaobu8 0rriai0 by'thmlr own
t.N - were la dlrvot ~ooatra**atloa or thr teems
of thoao 8t4tUt44, heno* were abortive; . . . In
ttmtt&e upr488 t4N Or oltidtit1018 73358 randgp
8Uoh &fOrtl, TV walva tbe tlnm of 8rrorwao4 or
r~amut&o obll tloalitm its OXQfr4tlcm, void, on
tm @ants; (a The mimpaaatlm uda mom than
tWiO@ th0 155 th8rOln 8gtWlfi4d 88 8 ~x%s&UE Ob4r64,
4ud (b) n4ith8r tb4 &mptp%l8r ILOP th8 Attornq
-oral or the Stato hrd approved any of them5
rulbher did 8Ub88qU4l%tR. 8. ktiol. 726ka r8tri878
thia blaak-out fOP,8p~ll4X& ia 8llfr88~80t,b804USgr
by its 4xpr488 beN, it Wa8 *nob lntand4d to abanlp
any 18~ now la 4ff8Ob r4grrdlng t&4 aolleotion ot
d8llnQU4nt t4X48'."
fn th0 aaaa ~0r whit4 va. MaOill, County Tudg4, 4t 41,
111,8. B. (2d) 860, a 8uit involving a “t4f i4rret aontr8ot.
in r4g4fd to personal propsrtp, the %prshle OOurt of %X88 84113:
287
Hon. John R. shook, paae 6
-In ord8P.80 4r0ia th8 lx so utio 0r
n Owtr SOt8
oalllngror 4XO888iT8 4nd wr4880u4b14 OolP~8JI88tlOn,
the L4gi814tUF@ 8nSOt4d th) iOE4goiog 4rtiOl48,
(Art. 7335a on& kt. 726&a, V. A. C. 23.) Sd litit8d
ths oompemiatloato bo paid tbenuadu te an amount
net to 4xOord 15 p4F 04iit Of~tb8~4m@mt @0~8otod...
Artlolea’7335 and 79cC rm.th8 bs*la to support th4
~o@atPSot8.~#ltid in th4 dooicloaa above Oit.46. (x48t-
wad v. ~4od8?~~.OOrPby,62X~$.~;(~~65t 8ylrsa S4ad4r8
f?w V8. sOUrr$ COWtl; n s, w. (2a) .7w), 4X4Outgd
prior TV the 4nsotmnt or artlol48 7264a and 7335s.
Art1018 73W r4r4P8 to real +8tat* and tbo method or
it8 88888SMZbt. AH1014 7339%&W b448 aa4nd8d br
add-
big dprtiOl4 73358 th4retOC. . ‘Th4rdolrS 6On41Ud8
‘II4 ’
;.- that th8 oonbraot lnvolvod h4rwi8 govclrnsdbr tha
.;
I'.~ provlslon8 or Arttol4 7335ek*
.“..’
?mxa a 8tUdr of rbara
t~ha a+i0~itiu, to&her wltb
8-1 8r on48, w4 ~2~4 b8Ow ooavlneed that the 4ppell~t4
courtsof .tbl8 ~t88~ dou mid arblolie 7335, 7546 sad 72648, 411,
“in OOSlZ4OtiOn
.88-b4ilig u$th tk4 OOl-lrQtiOII Or delinquent t4U#'
and Oltaaul8tiWOr oaoh 0th4r. gad, h8 8uoh, b4Iag 4meaeblc to th8
pmVi8iO88 Or ktiOl@ 73358. SrtprS.:99~18b4104580, rY d0 not bg-
li4v4 that the tarioua motboda Of oollaobing 88X88, or in 8ib
th8luOr, anuwmtod lag said ~tatatoa~ oouX6 ba 80 ilplit 8ad 88~4~~
gtgd frer.48Oh~Oth8r 80 48 tO.8~04 tb8 MXhlmr 155 4Wp4a84th
ror gaoh & :auoh meethodr, ti BON than one method18 u84d for
thena4418 4oatPaat t im4. I!h Oth4T WOrdS, if,,OdlY OXl8 E4tbod I8
daalred, th8a the ocapenublm,iW
,88rV1048 rondored In parru~g
that rtbod should ba oonrenaurqtaklth theVSlu4 r404Ired bat
lb 00uia not be mOr8 thanbh* 15% oelllng. fr mor4 than 004
/’ mgthod, or all ruthode, 4r4 usad; In on8 or mor4 oontrrotr rim
th4 same or airr02-4a por4oaa~ th4 04llinis r0r th8 8ntlr4 uork
oorgrad br 8oOh 8kbUt88 OOdd U@
uo@4d 15$ 02 the 4mouat ml-
1gut.d ther84ad8r iOr bhe DOP%o&Oftipl4involved.
TbroiOrO, la 4aiw4r ho pOUr qU48tiOn 80. 1, you arg
4dVisSd th8t Say OOUSt~ d48iriIl&tO ill8t411 4 t4X Or plot 8JSta
084 014ar the 00uaty 0r 4rror8, ~001U110t8 and u&mown ounor8, LU,
do 80 br pafing not to lx o udrr$ Oi the dolinquat t4xaa Oolleat~d,
uhioh papeat Sh8l.l 0074~ ths ooat or r4oord8 4aa lnstslling a4.
J,
388
Eon. John R. Shook
YOUI- qU88tlOn HO. 2 U4 bsli4V4, 18 8LISW4rad by
the lx p r a aprovlaloae
8 of Artiola 73358, aupr4: ". . . .
rirtran per 04nt or tihb amount wllrot4d.*
In rqmrd to JrOLWqU@tiW HO. 3, WO ro~48b th8t
the~xlaam O~pWLO8tloSi iOr,the urtira work TOM under
lubhorlb~ of ArtlOlea 7335, 734 and 726ba, aupra, oould
sot oxoood 15s pr the afmat oollootod $h4rouul4r for th4
period 'c$ bim8 lavolvod.
bUStill& th18 raiy IwW8r8 y,OUr qU88tiOU8, WO
OP.
VePr truly $3w8,
ATTURHRY PHnau 01 T?xAs
W
Robert Ii. Lattlaor~,Jr.
A88i884at.