Case Information
*1 625 OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
-c- --
Honorable E. P. Cunningham
County Auditor latarro County
,
Corslcana, Texae
Dear Sir: delinquent
delinquent tame, rest and tax col- St.8 only; and related lark of &ad aaunt7 deUnquent rtitr nt taxpayem~ that 1s. each yew *a ellnguent, the then dlstrlct 6morney6, mentioacd, after notice, rim tax lien on lands of 811 of those “The petitiona were filed with the dietrlet clerk, docketed, and citations were only lamed in a few ae6el thereon. Many of them, however, of whtoh no eemloe was av+c;obtrined, and many of vhioh wore never mduoed to final Judgment. The fese earned bi the then d1sttrtot attorney, dbtriali clerk and sheriff, if he served prccess thereon, fro~s~~yem? 1919 thyugh the year 1989, were not :~ ‘:Tj:;’
%onorable E. Y. Cunninghan, page 2
fees of offloe. The fees earned by the then offloials after the year 19~3 through the year 1Q58 were fee8 of orrico.
*mat, at the present tlae, there 1s approximately 30,000 delinquent tax suits egelnst delinquent taxpayers ZQoestlon lo. 1: Can the oomml~sionere irout of Iiaramo Uounty enter its order instruoting the t&x ool- leotor to irsue proper redemption receipt8 for delinqwl taxer due Xa+arro Uounty, upon parmeat by the dellapue~1 texpbyer o? the delinquent taxes, penalties, .lntereet am oolleotor~e oortr only. In other wotio our 00, olsrlonera court remit feer In delinquent tax suits duy: t former county ofrloials, whether they be fees o? o??io\,),, or fees are required to be aooounted for. I %ueetlon 110. e: Xn the event thaP the oom~loslo y. $
oourt enters an order romittlng all oo8te in delU4quen tar suite earned by former offbiala from the year lQl.Qi through the year 1835, would the county or the tax sol-; leotor be llable to the former ogunty o??icials for tb cost illeged to be earned by them ?roa the year 1BlQ through the year 10s.
f'Qmestion no. 5: Would the oommi8t3ianers aatirti hi the power free o? llnbillty, for payment of abet, to di lta eppolnted delinquent tax attorney dlemlrr dellaq tax wits mhioh hare .hersto?ore been filed against deU qu&t taxpayers upon the payment tb the tax OOlfeOtar 0. l#wamo iJaunty of The proper amount delinquent taxes, penalties, intereet and oolleotor’s cost, au0 Lgalaat said property rbeance of the payment of QOete ddte former ooanty officials.
I I . . . .
Artiole 7334, Vmnon’s Annotated CiriL Statuter, p+o+Ide6 in part :
Whenever any pereon persons, firm or oorporatlon ahali pny to the Tax Coliocrtor allthe taxee, intereat, penalties and oortr ehawn by the delinquest ,tax reoordr the County to be due w-id unpaid against m f&rot, &et *3 Honorable E. Y. GunnIngham, gage S
or peroel of land for al&the yeare for mhloh taxes may be shown be Uue end -paid, prior to the lnrtltutlon of cult for the oolleotlon thereof, the Tax Colleotor the11 lrrue to ruoh pereon or per8on8, firm or oorpora- tion, a reaeipt covering ruoh payment ae ie now required by law.'
Article ISSE, Vernon’8 Annotated Cfrll Btatuter, prforidee In pert a8 r0ii0w8:
'The Oounty or DI8trlot Attorney 8ql represent the gtate and bounty In allrults against hellnquent taxpayer8 and all sums oolleoted #hall be paid over
imnedlately to the County Colleotor.*
Then Tollour rpeolfio prorlrlonr enumerating ‘the fee8 of the County or Dlstrlot Attornay, Werl?? or Oonetable, f;;:Ui;t Clerk or County Clerk. The artlole then provider a8
:
a . . .
'In aase the delinquent taxpayer8 ahall pa7 to the oollector the amunt of delInqu8nt taxes for whloh he Is liable, together with aaorued lnterert, a?ter the filing of ruit before Juwent 18 taken agdn8t him in the oaoe, then only One-half the Seer taxable rush a aese as provided for herein ahall be ohsrged egain8t hIr.*
It ~111 be noted that Artiole 73Q4, upra, cequlrer the Tax Colleator to Irsue e redemption OertlfiOat8 reoelpt upon the payment of all taxes, eto., *rhown by the delinquent tu redktDd8 . . . prior to the Instltutlan of 8nIt for the oolleotlon th*reo?.a Artlole 733g, oupra, provldee where payment la made to the oolleotor “after fillng of rult before Judgment is t&en* In the aaee, only half fees rhall be oherged, a~ OOlt6 in the ce6e.
'Artlole 7333, Vernon'8 Annotated Civil gtatute8, expressly provides that in eeoh aase such feea, Pe8nlng fees provided Ln Artlole 7332, supra, rhall be taxed ~8 oorts against the lands, etc., but “in no case ohall the etate or oounty be liable therefor.’ See WAIT vs. ELLJS, SO 8.w.
(2d) 1093.
Bonorabli E. Y. CUnnIn&am, page d
IJO quote from the sase of Grant vs. ELlIe, mupra, as fOllOWB,:
‘The reoord before US shows that on, before, and October 4, 1966, the oounty attorney of Burleron after County, Texas, meting on Iostruotlons from the county, filed 1044 salts for delinquent taxes agalnrt ntuerous parties. EllIr, @o was dl8tTiot olerk of the oounty, dlsoharged the duties reqUt?oa him by law in filing su4h 8ulto and lrrulng prowls thereon. He vould hats earned oertaln fees had the suits resulted In Judgments for the rtate. hfter the b~ro suits uere fll~d, the oounty made a 6ontnot vith sortala parties to oolloot Lts 64lInqUOnt taXOB,md In snoh oontraot agreed 30 dir- 818s the Instant suits. 'In'krnfo?#Ity vlth the above eantraot, the oouaty ordered the 00&u&y attorney dISmlr8 the rultn. AstIng 08 ruoh order, the eouoty atto rne y l ppoared In thr ala- oourt and 8ored the oourt tb dlsmI88 all of the t*ot abore mont%oned suits. Aotlng on the motion of the the dlrtiriot aourt et&tore& Itla order ootmty attornoy, and dmree ia oaoh aad all of the abeTo oultr di8~1881ng the sue, md spah or&err adJ~dg4d all aortr a5d fo48 9axed as aorta, InTelTed thareI5 against Burlwon aoUnty, and further ordered the offleers eatltled thereto should make alit their rsepootlve aooounts ag&lnst oounty and file the 8~4, togsther with a OertifIed ospf of the Judgments with ths 4omal8sloners~ oourt. . . .s In th e l boTe montloned base tt we8 held Jwdg- ment adJu&glng aostcl against the aounty and dlsmIss&mg the suits was ~016 end prohltlbed by rtatultes *pd orlglnti formed no basis a ra3Id olaln for toes by the clerk Of dietriot aourt against the aounty.
It is apparent that under tha abort mentioned case of errnt Ts. SD118 the fess prorlded for oftto8rr enum8eated In &Wale 7W2, supra, ars not saraed bl srroh'offlesro u&t&l the suite resulf la )udgm%nt for the O&ate,, .Werr the dOlla+ quest ta;rpa)rers ti3.l.m aol3eetor the amerult of d4lin- qaont taxem for uhloh he 'is &leble, together with th4 atWU4d interest, Jter the filing of rult befera Judgment Is take5 waIn8t him in the ewe, then ~17 one-half the too8 tulrble In such a aase a@ protided for shall be charged against him.
629 6cnoreble E. Y. Cunningham, page 6
Article V, Seotlon 18, of th8 Oonetltutlon provldem twt the county coaai88loners~oourt .8hhall axeraise SUCh pouers ana Juriaaictlon ofor all county busIne8s, am 18 oonferred by .4 N thlr Constitution and the 18w8 of the state, or em may be hereln-
Jter presarlb4d.* &l&Or ti+S 88~t~Oll Of th8 COilStitUtiOEl it h88 been held and firsly establlahed that oom8Is8Ionerr~ oourta can oxerclae only ruoh powers as tine ConmtltutIon itself or th4 legt8latur4 ham conferred upon them 8peclfIc8lly or by n4oe8aary ImplI0atlO5. BLAND vs. ORR, 39 8. W. 658; SIAUGHTEU TE. ZIARTMMO ConPAur, lsu 9. u. 662; Ex Put0 TIfolUs;e 8. u. (2a) e70; LMDlWl TO. BTkTTE, 97 3. W. (2d) 264.
In tho Bland ~'1. Orr case, aupre, it was~held that a oomml88Ion4r8~ court h8a no power comproaire a debt of,8 d$faUlting oowrty tnaSPr4r by accepting a deed t,6 ma fro8 a surety on hlo bond.
Ia Ex Part0 Thon~am, aupra, it was held a oom- mI8rIoner8' court 00ula not remit 8 fin4 iniiiCtS& for aggravated 8BSWlt.
In Tiew o? the foregoing facts *nd uthorit~48 mentionad &bOTS, reply to your rirct question ~QU are r48peot fully advised that it i8 the opinion of thlr department 00mmI88Ion4r8~ aourt of 1pavarro County eallnot legally l ntmr its order In8tructIng the oolleoto6 Issue proper reaemptlon r4ceIpt8 for delinquent taxes au4 Rararro County upon p8ymnt by ths delinquent taxiaysr .Z Ecllnqoent taxes, peniltle8, lntereet and tax colleotor'a costs only, In ml1 those 0amem r48ultIng In final Judgacnt in favor of the State nor In oa8em 8tIll pending in court.
Considering the mannor in whloh we hare 4XiSWer4d your first que8tIon, It neoe88arlly follow8 that your second question beoomoa moot and require@ no enwer.
With reference to your third question you 8ro adTired that the aommI88Ioner8 oourt doemnot hare the power legal authority. to alraot its appointed delinquent attorney to dlemlm~ dellnqwhbt tax mlt8 which hare heretofore been fllsd against dellnquent tarpayors upon the payIoent to the tax cob lector or tiaT&rm Comity pi tk proper amount for dellnqUent t(lfO8, penaltiee, interest end tix oolleotor~8 008t8, due agalnet said property in the nbsenoe of the p~ayment of ObStcl *6 Uonorebla E. I. Mi@m~, page 0
d& former aounty OifiOiilO in any oar@ that ha8 been reduaed to rim1 Judgment, nor dlrmlrs my case still pondlng in the court. Rowover, pnrent dlrtrlot or oounty attorney, .aotlng either lndopendbrtly or with dellnqueat tbx attorney a&l the oomaireioner8’ or takr non-suit in oaurt, cay dlraira any ease now pending. Y&err raid dellnquant mlts have born di8micsed non-mit taken, a8 rbo+b &ate&, tkb tu oolloo8oor of tiatamo (lounty monld ba authorized upon the pqaent of thb proper amount for dblinqubnt taxee, pearltier, bitered ad tu oollrotor’r coats due rgalnrt raid property imt%e proper reoeiptr thereror.
Trusting that the foregoing fully *IImfer8 your tnqu*, we are
Yours very tmly hTTORWEi QR!4ERAL OP TEXM AU t AMM