Attorney General Opinion JM-0014

_ The Attorney General of Texas March 15, 1983 JIM MAnOX Attorney General Supreme Cowl Suilding P. 0. Sor 1254S Austin. TX. 78711. 2549 5121475-2501 Telex 9101874.13s7 Tetecopier 512/475-02836 1807 Main St.. Suite 1400 Dallas. TX. 752014709 214/74289*4 4S24 Alberta Ave.. Suite 160 El Paso. TX. 79905.2793 ~~3334B4 1220 Dallas Ave.. Suite 202 Houston. TX. 770026986 713msOSSS SO6 Broadway. Suite 312 Lubbock. TX. 79401379 SOSl747~523S 4309 N. Tenlh. Suite S McAllen. TX. 79501.1685 51216B2-4547 200 Mam Plaza. Suite 4CG San Antonio. TX. 79205.2797 5121225-4191 An Equal OpportunityI Allirmatire Action Employer , .,- Honorable Mike Driecoll Harria County Attorney 1001 Preston, Suite 634 Rouston. Texas 77002 Opinion No. Jt+14 Re: Whether Harris County may collect a 15X charge on delinquent taxes collected through the county attorney’s office Dear Mr. Driscoll: You ask whether, when the county attorney represents the county to enforce the collection of delinquent taxes, may the Aarris County Commissioners Court Impose an additional penalty to defray collection costs as permitted by section 33.07 of the Property Tax Code. We conclude that it may not. Section 33.07 of the Property Tax Code provides the following in pertinent part: (a) A taxing unit or appraisal district may provide, in the manner required by law for official action by the body, that taxes that 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; district or another unit that collects taxes for the unit has contracted with an attorney pursuant to Section 6.30 of this code. The amount of the penalty may not exceed 15 percent of the amount of taxes, penalty, and interest due. (Emphasis added). Clearly, . . . the condition precedent for Imposing the additional penalty . . . . _ 1s tnat tne taxing unlt contract wlth an attorney pursuant to section 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, if there is no county attorney, the district attorney shall Honorable Mka Driacoll - Page 2 (Jn-14) represent the state and county to enforce the collection of delinquent. taxes if the - 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 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. (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 the Property Tax Code to represent the county in the enforcement of delinquent 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” in subsection (c) refers to the “private attorney” who may represent the county should the county commissioners court so decide and does not include the county attorney. The county attorney has a duty to enforce the collection of delinquent taxes, unless the commissioners court contracts with a private attorney 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 to 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. p. 57 . I Honorable Mike Drircoll - Page 3 (Jn-14) ,- SUMMARY .- The Rarris County Commissioners Court may not execute a contract to enforce the collection of delinquent taxes with the county attorney of Aarris County pursuant to section 6.30 of the Property Tax Code. When the county attorney of Earris County represents the county in enforcing the collection of delinquent taxes, the cmissioners court may not impose en additionel penalty to defray' collection costs pursuant to 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 p. 58