Case Information
*1 _ The Attorney General of Texas
March 15, 1983 JIM MAnOX
Attorney General
Honorable Mike Driecoll Opinion No. Jt+14 Harria County Attorney Supreme Cowl Suilding P. 0. Sor 1254S 1001 Preston, Suite 634 Re: Whether Harris County may Austin. TX. 78711. 2549 Rouston. Texas 77002 collect a 15X charge on 5121475-2501 taxes collected Telex 9101874.13s7 through the county attorney’s Tetecopier 512/475-02836 office 1807 Main St.. Suite 1400 Dear Mr. Driscoll: Dallas. TX. 752014709 214/74289*4
You ask whether, when the county attorney represents
to enforce the collection taxes, may the Aarris County 4S24 Alberta Ave.. Suite 160 Commissioners Court Impose an additional penalty to defray collection El Paso. TX. 79905.2793 costs as permitted by section 33.07 of the Property Tax Code. We ~~3334B4 conclude that it may not. Section 33.07 of the Property Tax Code provides the following in 1220 Dallas Ave.. Suite 202 Houston. TX. 770026986 pertinent part: 713msOSSS
(a) A taxing unit or appraisal district may provide, the manner required by law for SO6 Broadway. Suite 312 official action by the body, that taxes that Lubbock. TX. 79401379 SOSl747~523S remain delinquent on July 1 of the year in which
they become delinquent incur an additional nenaltv to -defray costs -of collection, if the &t 0;
4309 N. Tenlh. Suite S district or another unit that collects for McAllen. TX. 79501.1685 the unit has contracted with an attorney pursuant 51216B2-4547
to Section 6.30 of this code. The amount penalty may not exceed 15 percent of the amount of 200 Mam Plaza. Suite 4CG due. (Emphasis San Antonio. TX. 79205.2797 added). 5121225-4191 Clearly, the condition precedent for Imposing the additional . . . . . _ An Equal OpportunityI 1s tnat tne taxing unlt contract wlth an attorney pursuant to section Allirmatire Action Employer 6.30 of the code. The issue, then, is whether Harris County may
contract with the county attorney pursuant to section 6.30. We conclude that it may not. Section 6.30 of the Property Tax Code provides in pertinent part:
, .,-
(a) The county attorney or, there is no county attorney, the district shall *2 Honorable Mka Driacoll
represent the state and county to enforce the delinquent. - commirsioners court does not contract with a
private attorney as provided by Subsection (c) of this section.
.*..
(c) The governing body of a taxing unit may contract with any competent attorney to represent the unit enforce
taxes. The attorney’s compensation is set in the contract, but the total amount of compensation provided may not exceed 20 percent of the amount delinquent tax, collected. (Emphasis added).
You suggest that the phrase “any competent attorney” in subsection (c) does not exclude by its terms the county attorney and that the county attorney of Rarris County can therefore execute a contract with the Harris County Commissioners Court pursuant to section 6.30 of Property Tax Code to represent in the enforcement of taxes. We disagree.
First, in ascertaining the intent of the legislature in enacting specific legislation, all provisions which bear on the same subject are to be considered and given effect. Jesse” Associates, Inc. v. Bullock, 531 S.W.2d 593, 600 (Tex. 1975); Calvert v. Fort Worth National Bank, 356 S.W.2d 918, 921 (Ter. 1962). Subsection (c) of section 33.07 cannot be read in isolation; subsection (a) of section 33.07 must be read in pari materia with subsection (c). Read together, it is clear that the phrase “any competent attorney” subsection (c) refers to the “private attorney” who may represent county should the county commissioners court so decide and does not include the county attorney. The county attorney has a duty to the collection taxes, unless the commissioners court contracts with a private to perform that work. The county attorney may not contract to receive extra compensation from the county for performing a statutory duty. See V.T.C.S. art. 336; Attorney General Opinion O-2610 (1940); cf. Attorney General Opinion - MW-483 (1982).
A commissioners court may not execute a contract pursuant section 6.30 of the code with its county attorney. Thus, it may not impose an additional penalty to defray collection costs as provided by section 33.07 of the Property Tax Code when the county attorney enforces collection of the taxes.
I Honorable Mike Drircoll
SUMMARY .- The Rarris County Commissioners Court may not
execute a contract to of taxes with the county attorney Aarris County pursuant section 6.30 of Property Tax Code. When the county attorney of Earris County represents the county in enforcing cmissioners court may not impose en additionel to defray' collection costs pursuant section 33.07 of the Property Tax Code.
Very/tyly you#/ a JIM MATTOX Attorney General of Texas TOM GREEN
First Assistant Attorney General
,- DAVID R. RICRARDS
Executive Assistant Attorney General
Prepared by Jim Moellinger
Assistant Attorney General
APPROVRD:
OPINION COMMITTEE
Susan L. Garrison, Chairman
Rick Gilpin
George Gray
Jim Moellinger