Opinion No.

Office of the Attorney General — State of Texas John Cornyn The Honorable Gary L. Walker Chair, Land Resource Management Committee Texas House of Representatives P.O. Box 2910 Austin, Texas 78768-2910

Re: Legality of a business that locates property omitted from the appraisal rolls for a percentage of the amount of tax generated for a local taxing unit (RQ-0218-JC)

Dear Representative Walker:

A constituent has contacted you "concerning the legality of a business he is interested in starting. The business would involve locating omitted property for a fee that would be based on the tax generated…