Opinion No.

Honorable Donald M. Keith Criminal District Attorney Polk County Courthouse Livingston, Texas 77351

Re: Validity under article VIII, section 14, of the Texas Constitution, of section 6.30 of the Tax Code (RQ-1479)

Dear Mr. Keith:

You ask the following question:

Does section 6.30 of the Texas Property Tax Code violate article VIII, section 14, of the Texas Constitution insofar as it attempts to ascribe duties incident to tax collections to persons other than the County Tax Assessor-Collector?

Section 6.30 of the Tax Code provides as follows:(a) The county attorney or, if there is no county…