TX Attorney General Opinion Request. Private Tax Collection.

Who is asking for an opinion? Hood County Attorney

What question does the Hood County Attorney want answered?  Authority o f a county to refund penalties and interest paid by taxpayers to a private tax collection firm, upon proof that the county may have caused the confusion that led to the delinquencies.

What is happening in Hood County? 

• Hood County contracted with Linebarger for collection
• Hood County received complaints
• Hood County moved all collections back to the County
• Hood County residents are “notice of delinquency from Linebarger”

Local Linebarger Attrorney pointed the County Attorney to 2 Tax Code provisions that require the fees:

• Section 3I.0l(g) “does not allow failure to receive a bill toform an excuse for nonpayment”
• 33.011 (d) “taxpayers may not seek awaiver o f penalties and interest once 181 days have elapsed since the tax became delinquent”

Those 2 code provisions are ripe for a HB or SB as Hood County thinks this is not fair to their taxpayers.

RQ-0244 -KP