Texas Attorney General Opinion: LO89-70 Page: 1 of 3
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TI: AsTTOIcNE9Y (:9FN c:I.uI
Ja.TT M.AlEx MAugust 30, 1989
.4TT)HNI10Y GE.V N ER.L
Mr. James M. Kuboviak
County Attorney
Brazos County, Texas
300 E. 26th Street, Suite 325
Bryan, Texas 77803 LO-89-70
Dear Mr. Kuboviak:
Thank you for your letter of July 31, asking whether
Attorney General Opinion JM-1060 (1989) is altered by the
71st Legislature's addition of section 6.036 to the Tax
Code. See H.B. 432, Acts 1989, 71st Leg., ch. 796, 5 5, at
3592. After reviewing the newly adopted legislation, we
conclude that it modifies Attorney General Opinion JM-1060.
Attorney General Opinion JM-1060 considered "whether a
private attorney who is a director of an appraisal district
may contract to collect delinquent taxes for a taxing unit
that participates in the appraisal district." That opinion
concluded: (1) section 6.03(a) of the Tax Code does not
prohibit an attorney from becoming director of the appraisal
district which includes that taxing unit; (2) chapter 171 of
the Local Government Code does not require a director who
has a contract to collect delinquent taxes for a local
taxing unit to recuse himself from participating in board
decisions on appraisal policy; and (3) the common law
doctrine of incompatibility does not prohibit a director
from contracting under section 6.30 of the Tax Code with a
local political subdivision to collect its delinquent taxes.
We noted, however, that there might be other circumstances
where an "attorney's interest in a contract for delinquent
tax collections might require him to recuse himself."
Attorney General Opinion JM-1060 at 5. We also listed
disciplinary rules and Penal Code provisions directed at
curtailing abuses in such a situation. Id at 6.
Section 6.036 of the Tax Code, which places certain
limitations on contracts entered into between individuals,
appraisal districts, and the appraisal review board,
provides:
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Texas. Attorney-General's Office. Texas Attorney General Opinion: LO89-70, text, August 30, 1989; (https://texashistory.unt.edu/ark:/67531/metapth276850/m1/1/: accessed June 22, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.