Case Information

*1 1140” . OFFICE OF THE ATI-ORNEY GENERAL OF TEXAS

AUSTIN

CRAWCMAKN I-OpImAL ._

JOour opinion on the or method 0~ degree ~, of *(S) ,Y ft~ le x%qplred that auoh a d@lnC&aent tax oollecting wenoy be an l ttorney;qnd (L eon- traot hae been entered into with suoh w.i agenop *2 that 5s not en rttorney, 18 auah eontmet aim- oellable~ dthout,l5&biLLty to the Dititriut, withmlt other eausQt-

"(4) Is an attornsJ, by &w or 4th5e*c per- aoUe5t,t@e bimixqes of eolleeting kittehto tax4s .frcia a mlmi8fpality or tihQ delimpezat SfM$f we wrote MP.. 6eay and requested.tacat.he ibal.bab '. we wrote MP.. 6eay and requested.tacat.he ibal.bab '. &ie~department a copy o,i the mntract'under~ oonaidehtih &ie~department a copy o,i the mntract'under~ oonaidehtih Aftera~exsm.tnation of the eontseotwe w uonvinced'U& Aftera~exsm.tnation of the eontseotwe w uonvinced'U& it la illegal and void, and ~constltutes no alaim ,y%nst it la illegal and void, and ~constltutes no alaim ,y%nst the schoel'district. the schoel'district.

. . VIII any iwol-polxLted uity OP town in which VIII any iwol-polxLted uity OP town in which eny tramta, lots, .cmtlaf‘a.or blnoLi oi lend; eny tramta, lots, .cmtlaf‘a.or blnoLi oi lend; situRt4d wlaili the. c OPPoPate limits or Mfd OPPoPate limits or Mfd situRt4d wlaili the. c

bity or town h8~&.beenrsturned del5mquent, qr reported 8&d to taaxd i35ty or tom3 rw tsxeo due themon,%he go~orn.lngbadJ~~pm- pare OP ease to be prepared list8 of d&ha- quests ia the mme manner aa provide&in this chapter, 8nd such Ilsts ehell be aeh5fled to m aorreat by t&e mayor of uaid aity OP tom, I? any, and if se5d city or town hsa no mayor, *3 by the preaidhg officer 0r the gorsnctng body.

After aaid liata ham bean properly sqrtifiad to, tlm governing body OS the oltymay cauae lists of deligquanta.to be ppbliahed ia,8 nwa-

. paper as prov%d@ fqr State'+nd county delinquent

*es in this law. when twenty dayl&flws the date of last publication of aaid list or lists . . of dalinquentahaaelapsad, the governingbody

qf the city OP tom~gay dimet the city attorney ,. .to file suits for ~olleotlon of aaid taxes, or .~ :s#d governing bcdy~y.employ some other attorney c~f~tha county to file auita and the city attorney .

nor other attorney filingsaid suits shall be en- titled to the asam fees as allowed tie county attorney or district ottorney;in suits for- col- ii lection of State andcounty taxes, to,be taxed

as costs in the suit. Independent school distz?icta * way collect their delinquent taxes as above~ pro-

vided for cities snd tovha, the school board per- forming the duties above deaaribed for the govSrn- ing body of citiea,~s.nd the preaidant of the school board performing theduties abcve prescribed for the mayor or other presiding officer. The sahool board may, when the delinquent tax lista snd records 8re properlypreparadand ready for auitatobefil- ed, instruct the coMty attorney to file said suits, If the s&o01 board titructa the county attorney to file said auita and he fails OP refuses to do so vithiuaixtydays the achoolboardmay employ some other attorney of the uounty to file suit, The county attorney, or other attorney, filing tax auits for independent aahool distriots, ahall be entitled to the name feoa as provided by law in auita for State and county taxes. Ho oihmcowty offiter shall receive any fees unless aervloea are actually performed, ax&in that eventhe ahsll only receive such fees as are now allowed him by Xar for similar aexvLce8 in civil suits. The employment of am attorney to file auit for taxes for.citlea, toana or independent achooldiatricta ahall authoriae said attorney to file said suits, amear to the petitions and perform such other acts as are necessary in the collection of said taxes.

Honor&bZe T,, It. T#sble,. page #%

-All laws of this State for tie purpose *f colleating deUaqu%nt State and ccuaty @xee this lam amdaateiJ&blo iopt and when

B'Q or iavo&d &all be applied to* eolloetfan delQquent~taze6oS~eit5oa a# tomn and @de- pendeistaehoeld5at3?i6ta5naoS8raaa?zehlawa x '. sre.~applieab14.m

Art5cle8 73J5 and 7W.. Varaon~a Ann&x&d Civil Statutes, autho~iaiag tib+~oymea*~oS +n a$torwy to en- Sorew or asdst in th4 'sniorcmaat 0S .del$n@aent taxes Sor a p4raaktage of eoll*tioas not exeeediug Sifteen, are avail- abler to vnt suhool diet&et& BeU +. MansS5eld In- depandaxkt ,Sahee& I$iatrigt (Sup:Ct~,), @B S. %. (26) 629. .

For: the purpoae~~of this opinion'me wi&l c&J the firm aoh co&ranted with th&euhcol district "X and cimpex@.

TJae ccntract itself is titmen the distriat,. acting by end Mogb its beard OS trusteea,~ and X and Company. It 1s elgn- ed ia tbs aeae OS ~the dlatrfct by the truetees~ and X and come paay ~byXI

1 and Ccmpany 5&tian doaliag la &&&al aeeuri~ t5e8kPnd tax mattera.~ P'5S Uatad aa its prsqideat and X a8 its attorney,~ The oontract oalla Sor thS cqap2.lat5on 0s a deliaquent t&x xwcord, the making of rbatmkts, the filing 0s suits, etc. -pIis S, 4. 6, 7, 10, and Le provide reapeet5oe3.y as follower

'When it becoPlsa~'ticeaaary to prepare nnd Silo i suit or suits for tha enforcement end eolleetion OS delinquent farea, penalty, int- ereat. and ceat,'upcn my OS anid property,

as herainaiter prowided;Seccnd Party (X and Company) agrees to make and Surniah First Party

(school diatriet)~ an abatraot to the property, wh5ch &all ahoy the amount OS delinquent tax- e8* penalties, interest and ooat due egainat each and every tx-act of land, lot or parcel OS land, or persons3 property, situated in said *5 Diatriet. whioh ah8XL ihor the eorreat do-

8oriptiOn 0s ruid property. th0 name OP nunen 0s the .mner or daor8 tb8-00r, 88 well as

ta 00-t 0s 8xt fmt0r06ted B w ~8 or names 0s' petlea ,4heroin, and the naw

all cutstanding lib hold4r or holdars or

&$884 bold&b?? US hofdsr8 Of POeOrd Md dll information n4oormry

.ofibr for the proper

praparationoiSilinganyauitor auitaror

the oollootion of del%nqwnt taxes, penaltlee, intmeat and ooa~~~'all of hlch reaord ahell bepeapamdattheccetandexponae of the 6ec~ pa-ray; provided, hewever, that no

_.: auitrior suita shall be filed exeopt upc~!

+iho dire& ordeba and i.n8tpuction8

FiretPartyha.dendobtained. (Parentheti- ~~ eal in4errticw oprs)',

~~~8a~t~~:rmikia~o~iilsdby First Party* sooon~~~Farty f&all rile ame,~ 4+- :'gother with all necessary petitioue, papers,

exhibits and atatemeute~, end procure all duly and legally required p~ooeasea~, service and olkticnwith the'retum thereon, upon the party OP parties orning,inach property OP having.,uk intereat?Aerein~andSecondPartyahalldili- gentlypmaecuk'aucbauitor suit6 to rwx

Judgment and foraelesure the oonatitutional tax lien at his, Se+cud hrty?a. coat and ex- pewe, an4 aueh eoosii end .bxsen84 to be paid by 8e~cndFartyte include Sinal judgment 0s sore- .clomare,‘ordsr ofaaloand wale 0s suchproperty

upon~rJaieh thwcan6t5%ution8l lien la Screcloaed.

.It la undaratood that all court coats paid by Seoond FartJ.ad aStenrda colleoted by Sec- ond Party or paid into the hand of First Party ahall be mwpaid tc Socoad Puty by First Party, as of end rbeni2mame are collected.

Hozmmble f, i. hWble. page #6

9irat.mrty may retain out 0r my man ar axms otwy due Soccnd Party by First Party

rauSrie2ent amount ofmewy, in the &xdgment of First Party, to cover all eosta and

Simlpawmfmutiea0rukyauitorauita Siled

~theorderaeSFisat?8rtyu+lauehtlse

uSecondFarQ8hallSnrni8h~t~a reoeSpt 8koMng the paywntor all 60ata and

rupnurasain.aizeh8uitorauikunybeiifBd ~by ta~oiui swty sop and 4p behau 0s First Ru?ty, Vhia oontzeotahallbeinr0ra0Srcmthe6th

day 0s Hay. 194& to the 6th d8y or May, mu, both 8atea inehaive, and at the expfrotion~or aatd period thla~'oontract ehaXi terminate except the Second Party shall be allowed 8l.x moethn in which to proa8cuta to tx3al court j\rrlgplenta suits riud prior to the ~6th day 0s my, 1944, t%nrina- ,$itig date of this contractprovidad'and shall handle to oonclw5Qn all 8nita in rhieh trbl . . .

~eoazrb judgnenli%rire~ obtained during the period. this oontract and Which are appaelad by.any ~i-tY*

- *At ths tanainating date this contract,

MayS, 1944,Sbecnd Farty,~iran~hiareportaand

records of m&mid delinquent tax&a availablo to him. ahall pmpare and Slle with the Board OS

Trudeea of tha Keaedy Independent 8chool Die- kietareportahmixig thocomantof texea ap- ,plioabla to the terms of this contract, the amount

coUaoted and tha ,spount uncollected. Said repotit ahall further ahow aepamtoly the uncolleoted tax- es ior mhieh auit~haa been filed end cemied to Sine& Judgment, the mcollacted taxes for rhfch spithaabeenS%ledendnotcerr~edto final judg- meat. end thouncoXleeted taxes Smwhichno ~auit haa beonSiled, &&ahemcuntarhon a-dup shall ropreaent the tokluncollootad delinquent tarea of the Kenedy Indepemlent school District, as of Ilay 6, 1944, t+rmimting date of this contract,m

papagreph 6 provides, in part,88 fOnOW8t "It la understood end agramS betwema the a?dl ~otain .paztios hereto that First w the eoerbaioa due sbecuut five per oant (S$) of 'Fuzw,~ until Firat Perty la srtiaSiad~that all &blitqxenttaxea are eolleeted aall taxsuita m rib43 md ourridl t0 fh8k fPagmai.~ 2,

Ihero oar8 be no doubt that the contract contemplates tbtll%ng and proaoout5on of ault8. There ten also be no '~do~u~t I and Ccmpan~,ia not en attorney liosnaed to~prac-

* We quote tbf3 following from Qpin%on.Bmber O-2959: RIn ~s.43~ 0s tha pS0v.lam3 eonhined in the last paragraph Artiele 7545. Revised Ciril 5tatutea,~deciaioxm and malinge c~erning ule po~oiaewni~~~~ oourt;btomke~oon- ++te to your inquiry. that a con- miasiowra~ oowt could not make a valid con- /~ tract with a person imt a lawyer en&dying an ‘.<. ~ obli@&monthc:'partof auchperaonteper. ‘rarr all the aervlem oontamplated & Article

7X5& the rubg and ‘proaeout5on suits, eta, and in our ConSorePae Opinion Ilo. SO64 me held ~t~acontrrateodLd~tla~ybe~nnde b&warn a ,oounty as *first party* and tbo per- aon8, one's l5eenae@ qttorney and the other not, u ‘uecsnd party'. va now exprosa the fbrther rfew that only a liaonsed rttorney may be eu- ployed under the &tither%* OS ArtioXe 7555, except aa to obtain&q ab&rat+s. 9 o +P X la ti Useneed attorney. It may be contended that this Saot would prevent tae contract frana belong illegal. ille th8 rabhtg NO. o-197t qtd0 a-038 opi2ti~

l *Since it. ha a no right tc practice 2.u dS.reetly, it ewnot do so imdUect- 4by em&@ngal3mmmdattar~yto praeticel r0r 2t, 88 that w&d be a mareovaaion 0s @as 2.em.s

*It haa alao beon suggoated that ii~this con- is illegal a8 to those parts thag reqnfze :~~Srut - '-llr* DHitt to practiea lw, that the balrurce or :She ocntractahMld~alloradtoatand, butti falli become r~ltbrt~e8htmccm-8et &ould of the role atrto&in i&3 ease %on*iokr, va.~ w.u, 2w s. u. ,201, 88 r0w8:

.. l ~&...A ecntram~~ baaed tip on mopi than tu# wwidera~ical~ uly one o r which ;ta uaxawfbz, whothqr tiolative a 8ktute. IS not diritiblo 8c ~‘tb4 s~,~sT, that oale oi.3t*, .p~aicM may be e?ay- Soned, buttho eontmctas a whole Sa uzmnforeeablo~and YOM;’ 8 The centraot~ la with X and Companyr X efnd Ccaupany lanotanattormeyatlawI The contract for that Poaeon

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