Tax Code §6.30

In force on Dec 01, 2008 · this text took effect Aug 29, 1983 · same as today's text

ATTORNEYS REPRESENTING TAXING UNITS

(a) The county attorney or, if there is no county attorney, the district attorney shall represent the county to enforce the collection of delinquent taxes if the commissioners court does not contract with a private attorney as provided by Subsection (c) of this section. (b) The governing body of a taxing unit other than a county may determine who represents the unit to enforce the collection of delinquent taxes. If a taxing unit collects taxes for another taxing unit, the attorney representing the unit to enforce the collection of delinquent taxes may represent the other unit with consent of its governing body. (c) The governing body of a taxing unit may contract with any competent attorney to represent the unit to enforce the collection of delinquent 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 of delinquent tax, penalty, and interest collected. (d) Repealed by Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983. (e) A contract with an attorney that does not conform to the requirements of this section is void.

History: Acts 1979, 66th Leg., p. 2231, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 126, ch. 13, Sec. 28, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 4, 28, eff. Aug. 29, 1983.

Source: the Legislature's file server, seen Jul 26, 2018 to Nov 08, 2026.

Every version on file

Effective Aug 29, 1983 · seen Jul 2018–Nov 2026

Attorney General opinions that cite it

GA-0719 (Dec 01, 2008): Whether an attorney who acts as an unpaid advisor to the board of trustees of an independent school district may also represent the district for compensation in the collection of delinquent taxes
JM-1015 (Feb 10, 1989): Validity under article Livingston, Texas 77351 VIII, section 14, of the Texas Constitution, of section 6.30 of the Tax Code
JM-0857 (Feb 16, 1988): Whether a taxing unit that contracts with a private attorney pur- suant to section 6.30 of the Tax Code may impose the additional penalty of 15 percent authorized by section 33.07 of the Tax Code in an instance in which the section 6.30 contract provides that the delinquent tax attorney will be com- pensated by a percentage of less than 15 percent
JM-0135 (Mar 14, 1984): Whether a taxing unit other than a county may Impose the penalty authorized by section 33.07 of the Tax Code, where such taxing Unit i8 under contract with the county to enforce delinquent tax collec- tsons and whether such charge may be imposed when such taxing unit is under contract with a city
JM-0014 (Mar 15, 1983): Whether Harris County may collect a 15X charge on delinquent taxes collected through the county attorney’s office
JM-0285: Applicability of 15% pen- alty provided by section 33.07 of the Tax Code
JM-1060: May an attorney who Texas House of Representatives serves on the board of P. 0. Box 2910 directors of an appraisal Austin, Texas 78769 district contract with a participating taxing unit to collect delinquent taxes

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.