Sec. 6.30. 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(d) Repealed by Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff.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.
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.
Structure Texas Statutes
Subtitle B - Property Tax Administration
Chapter 6 - Local Administration
Subchapter B. Assessors and Collectors
Section 6.21. County Assessor-Collector
Section 6.22. Assessor and Collector for Other Taxing Units
Section 6.23. Duties of Assessor and Collector
Section 6.231. Continuing Education
Section 6.24. Contracts for Assessment and Collection
Section 6.26. Election to Consolidate Assessing and Collecting Functions
Section 6.27. Compensation for Assessment and Collection
Section 6.275. Release of Assessor and Collector From Liability
Section 6.28. Bonds for State and County Taxes