Opinion No.

Honorable Gary Garrison Ector County Attorney Room 218 Courthouse Odessa, Texas 79761

Honorable Billy Ray Stubblefield Williamson County Attorney P. O. Drawer 1139 Georgetown, Texas 78627

Re: Whether a taxing unit that contracts with a private attorney pursuant 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 compensated by a percentage of less than 15 percent (RQ-984)

Gentlemen:

You request an opinion on the authorized…