Opinion No.

Honorable Margaret Moore Travis County Attorney P.O. Box 1748 Austin, Texas 78767

Honorable Jorge A. Solis Criminal District Attorney Taylor County Courthouse Abilene, Texas 79602

Re: Whether a taxing unit other than a county may impose the penalty authorized by section 33.07 of the Tax Code, where such taxing unit is under contract with the county to enforce delinquent tax collections and whether such charge may be imposed when such taxing unit is under contract with a city

Dear Ms. Moore and Mr. Solis:

You inquire about the circumstances under which a penalty authorized by section 33.07 of the…