ORDER NO. 19018
APPROVAL OF ROBERT A. DENSON, COUNTY ATTORNEY,
TO SIGN SALES AND USE TAX SUIT AUTHORIZATION
WITH THE STATE OF TEXAS
On this the 11th day of September 1989, upon motion made by
Commissioner Ray, seconded by Commissioner Baldwin, the Court
unanimously approved for Robert A. Denson, County Attorney,
to sign a Sales and Use Tax Suit with the State of Texas for
recovery of delinquent County taxes.
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Danny R. Edwards ~
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JIJi MaTTO1 August 15, 1989
~1TT0R~TE1 GF:\ F.R~1L
The Honorable Danny R. Edwards
County Judge, Kerr County
Kerr County Courthouse
Kerrville, Texas 78028
RE: Authorization to Recover Delinquent
County Sales and Use Taxes
Dear Judge Edwards:
AUG ~. '7 ~~C'D
Chapter 323 of the Texas Tax Code (the County Sales and Use Tax Act) allows a
county, acting through its attorney, to authorize the Attorney General's
Office to include the county as a Plaintiff in a lawsuit brought by the State
in Travis County to recover delinquent sales and use taxes, penalties and
interest. The Attorney General's Office adapted an administrative rule,
effective June 10, 1988, to allow counties to provide this office with a
blanket authorization for this purpose. A copy of the rule and sample
authorization form are enclosed.
In cooperation with the Texas Association of Counties, all Texas county
judges were informed of the need to have on file with our office a blanket
authorization similar to the one set out in the rule. According to our
records, we have not received such an authorization from your county. If your
county desires our office to act on its behalf to recover delinquent county
sales taxes, please see that appropriate steps are taken to provide us with an
authorization. In the absence of such authorization, we are forced to omit a
claim for any sale taxes which may be owed your county.
Sincerely,
/ Q
d
Ronald R. Del Vento
Assistant Attorney General
Chief, Collections Division
P.O. Box 12548
Austin, Texas 78711
(512) 463-2173
Enclosure
.nle~~i!»3~~1()(l Si"PRR~IF C.()I'IZT I)~`II.I)I\6. ~1i'FiTI\, TI~:l".1~3 afi711-2:i•It3
TITLE 1.
ADMINISTRATION
Part III. Office of the
Attorney General
Chapter 59. CoUcctions
1 TAC f 59.1 ~ .
The Office of tM Attorney General of T~xaa
proposes new §59.1, cortoanting ttta proca-
dare by which local taxirp authoridaa aultto-
riza the Aaomey GataraCs Oftia q bo
bloated as plaintiffs h lawsuit: brought by
tM State of Texas to recover definquani se-
lls and use texas. penalties, and interott
Specific authority for tltis procedure can De
bond M the Texas Tax Coda, Title 3, Subtlda
C. X321.306 for munidpe;GOas, f 322.206 for
at»cisd purpose taxirq ,auttwritias, and
˘323.300 br counties. :.
Urder the lax Coda, Chapters 321.322, and
323, the comptroller of public accounts sands
each appropriate local taxirtp authority a corti-
fxadon notice of awry person who it delin-
gwnt in the payment of tfta taxes authorized
by tfta refsrertced chapters. A copy of call
oerdfiWion is also soot b the Cdloctions
Division of Cta Attorney General's Office. Hi:-
tnncaYy. tl+e Aeomey Generals Ofllw has
routinely indudad focal wdcp autt+or(das as ;
pally plaintl?fs h any:uit brought by 1M Stall
of Texas b noovar definquartt saNs taxes.
• TM new section O obviate: die need bra ;
focal trudrq authority >p authorize the Attorney l
t3ertorai's Office b Include it M a ooleelion
suit each time the taxing authority reaMs a
carfficadort of defnquonry trader these dttp•
' tars. The atbrrtay gsnorai proposes that one
a bcal taxfrp authority has given atrthortza-
tion, tftis auMtoriradort shag be oonsidored a
OlaNcrt autttorfsatfeort: .. .. ~
Ronald R gel Yanto, assistant attontay geo-
oral and chef of the atlort»y generals Col-
lecfion Division, has determined that for the
first fiva`yaar porbd die proposed section is
In affect there wdl be no fiscal implications for
flats a local government or amaq
businesses as a result of enforcing or admin•
isterirp the section. .
fiAr. Del Vento also has determined that for
each year of the first five years tlwe wction is
in effect the public beMfit anticipated as a
resuR of enforanq IM seedon wdl be that this
enactrnent wdl benefit the public by darifiu-
tion of the responsibilities of bul taxing au-
thorities by astablishinq a simplified and
uniform procedure to authorize suit, and by
efiminstinq unnecessary and rspe6tlve autho-
rization lanes. Then is rto anticipated eco-
• nomic coat b Individuals who are required to
oompfy with the section u proposal
Comments on the proposal may ba submitted
td Mr. Dal Vento, As:lstant Attorney General,
Chlaf, Cotlactions Division, Offta of the Attor-
nay t3ortataf of • Taxis, .
... •.... , ..: :.. ,. ~ .:. r •.•:........ .. .
This new section is proposed under tM
Texas 7aa Cods, Tids 3, Chapter: 321, 322.
and 323, which nets:sariy imply salt power
from 1M duties imposed upon the attorney
general Dy such snactrnenu. (SltaufAsr v. Sarr
Mtartio, 162 Texas /3, 344 S.W.Zd tb6. 160
(1!761)).
X39.! Lawswt AatJroritdion 87 Loco! Ta;-
i+rg Assi'roririts.
(s) Fa the ptapossa of this section,
attthoriry means a mttniapaliry, a rapiid
transit authority. a re`iotul tsattsit wtltotiry,
1ncluditt8 a wlazporssl tsasteltostatiost w-
thoriry, a mttnidpal loess traasit depot.
meat. • or a county empowraed to: adopt a
sales std tae tax pursuant to the Texas Tax
Code.. Title 3. . • •.:u P~ 'Q.,~.
Attorney General of Texas
Collections Division
P.O. Box 12548
Capitol Station
Austin. Texas 78711-2548
Re: Sales and Use Tax Suit Authorization
Taxing Authority of /~c'RfZ COtl/U7;T ~g-s
Dear Sirs:
(b) M wthorizadon by an atttha-
iry to the attornry 8e:tval of Texas ®in-
elude such authoriry u a plaintiff in a trait
soekirt8 a :ecavery of dslirtgtteM sales
ardor tae tae:, penalties. std iataesi due
tattier the Texas Tax Coda, Title 2. t~tspter
151, and ttttder Title 3. Chspfess 321. 322.
and 323, shall ootutituta a blantat attehoti-
tration to tits attotnry. 8steral • to . itielude
sttclt sxtthoriry in any.suit.brou8ht~by the
attorney 8enard ptusttatt to said chapters:
The blutket aushari:adort shall wain in
effect ttnleu a tvrittai notioa of revocation
of wsltasity is amt by United States cad-
6ed oc repstated mail w the 016es oI the
Attorney Gencal of Texas. ColleNions Di-
vi:ion. P.O. Box 12548, Capitol Station,
Austin. Texat. 78711.2548.
. (c) The wtltoriution to the attor-
nry 8e:tera3 of Texu shoald be tttbstan•
tialty in the fo:m of the satttpla set out
toIbwia~: - ... ~ ,.
The above identified taxing authority hereby authorizes the Attorney General of
Texas to include it as a Plaintiff in any suit brought by the Attorney General on
behalf of the State of Texas to collect sales and use taxes, penalties and
interest, which may be owed to this taxing authority.
It is understood and acknowledged that this authorization will continue in effect
unless written revocation is delivered to the above address by certified taail.
Taxing Authority of ~~RR l_L1~~li/TY %~X~S
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.TITLE 1.
ADMINISTRATION
Part III. Office of the
Attorney General
Chapter 59. Collections
1 TAC f 59.1
The Office of the Attorney General of Texas
proposes new §59.1, conoarning the proce-
dure by which local taxing authorities autho-
rize the Attorney General's Office to be
irtduded as plaintiffs M tawwits brought by
tt» State of Texas to rttrcaver delinquent s~-
les and use taxes. penalties. and intarost
Specific authority for this procedure can be
Ivund in the Texas Tax Coda, Title 3, Subdue
C, f 321.3t~ fo~mun~id~ ~s~~Z~206and
std ~ purpo
~323.30fi br counties. ; .
Under tM 7ax Code, Chapters 321, 322, and
323, the comptroller of public aocounta sends
each appropriate focal taxing authority a certi-
fication notice of every person wfw is detin•
quent in the payment of the taxes wthorized
by 1M referenced chapters. A copy of each
oerdficadon is also writ b tM Cdlections
Division of the Attortrey CenerePs C{ffiw. His-
evrically, Cte Attorney General's Office has
roudnellr inducted beat taxirp authorities ss
parry plain>tlfs in any suit brought by $re StaN
of Texat to recewr delirtqueni sales taxes.
The new wcdon Q obviates the need br a
focal taxirq authority m authorize the Attorney
Gsneref t Office m indude it in a ooNeetion
wit each time the taxing auttwriry rewiws a
certification of delinquency under thew chap-
' tars. The attorney gerierel proposes that ones
a local taxing wthority has given wthoriza-
tion, this autt+orization shah b. considered a
blanlut auCtorization.. ..
Ronald R. Del Vento, assistant attorney gM-
eM and Ntief of tfte attorney generaPs Col-
faction Division, has determined Chet for the
first five•year poriod the proposed section is
in effect there wdt be no fiscal impticaUons for
state or local government or small
businesses as a result of enforcing or admin-
istering the season.
Mr. Del Vento also has determined that for
each year of the first five years tfse section is
in effect the public benefit anticipated as a
result of enforung the section wiU be that this
snaarnent will benefit the public by darifia-
tson of the responsitHlities of local taxing au-
thorities by establishing a simplified and
uniform procedure to authorize suit, and by
eliminating unnecessary and repetitive autho-
riztdon lettan. Thera is no anticipated eco-
nomic cost to individuals who are required to
compy witlt the section as proposed
Comments on the proposal may be submitted
to Mr. Dal Vento, Assistant Attorney Genera{,
ChMf, CoAections Division, Office of Ne Atcor-
nay Genenil of • Texae, .
This new section is Proposed under the
Texas Tax Code, Title 3, Chapters 321, 322,
and 323, wt>ich necessarily impy such power
Irom the dunes imposed upon the attorney
general by such enactments. (StacAM v. San
Mtorrro, 162 7sxas 13, 344 S.W.2d 15E, t60
(t fi'61)).
X59.1 Lawsuit AxrAorization by Local Tint-
ing Awthoritiu.
(a) Fa the purposes o[ this section,
authority means a rautucipaliry, a sapid
transit authority, a re8ianal transit authority.
Qtcluditt8 a subreponal transportation w-
thoriry, amunicipal mass transit depart-
ment,. air a county empowered to: adopt a
sales and use tax purswnt to the Texas Tax
code.. Title 3. ., ~. ,r n-: q1•.
Attorney General of Texas
Collections Division
P,O. Box 12548
Capitol Station
Austin, Texas 78711-2548
Re
Sales and Use Tax Suit Authorization
Taxing Authority of
tb) An wthotizatiaa by sut authoc-
iry to the attorney 6enaal of Texas ®in-
chide such wthairy as a plaintiff iti a suit
:eekitt= a recovery of delir-gtsent sales
and/or use taxes. pexulties, a:td intate:t due
urda the Texas Tax Code. Title 2. Chapter
151, and under Title 3. t~tapteas 321. 322.
and 323, :hall constitute a blattlut. authori-
zation to the attorney. Sanerd co .include
such authority in any .suit .btoujttt •by the
attornry jeneral pu:snsrtt >n said clsaptsrs:
The blanket atttkwrizatiott shall re:aain in
effect unless a wtitteri notice of revocation
of atuharity is sent by United States certi-
fied a reiistered mail to the Offios of the
Attornry General of Texas, Collections Di-
vision, P.O. Box 12548, Capitol Station,
Austin, Tezu, 78711-2548. ~ -~ ~~
(c) The . authorisation to the attor-
ney =eneral of Texas should be sutxtan-
tially in the forth of the :ample s_ ec out
foIbwinj: - - . _
Dear Sirs:
The above identified taxing authority hereby authorizes the Attorney General of
Texas to include it as a Plaintiff in any suit brought by the Attorney General on
behalf of the State of Texas to collect sales and use taxes, penalties and
interest, which tnay be owed to this taxing authority.
It is understood and acknowledged that this authorization will continue fn effect
unless written revocation is delivered to the above address by certified mail.
Taxing Authority of
~ a Co`~~
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DANNY R. EDWARDS
COUNTY JUDGE, KERB COUNTY
KERRVILLE, TEXAS 78028
PHONE: 512.257.6711
September 13, 1990
Attorney Genera! of Texas
Collections Division
P. O. Box 12548 -Capitol Station
Austin, Texas 78711-2548
Re: Sales and Use Tax Suit Authorization
Taxing Authority of Kerr County, Texas
Dear Sir:
Enclosed please find a copy of our Commissioners' Court Order No. 19018
giving approval for David Motley, County Attorney to sign sales and use tax
suits for Kerr County. Also enclosed is the form showing Mr. Motley's
signature as the taxing authority for Kerr County, Texas.
If you need any additional information, please advise.
Sincerely,
,.
~~1G---
DANNY R. EDWARDS
County Judge
DRE/lr
Attorney General of Texas
Collections Division
P. O. Box 12548
Capitol Station
Austin, Texas 78711-2548
Re: Sales and Use Tax Suit Authorization
Taxing Authority of Kerr County, Texas
Dear Sirs:
The above identified taxing authority hereby authorizes the Attorney
General of Texas to include it as a Plaintiff in any suit brought by
the Attorney General on behalf of the State of Texas to collect sales
and use taxes, penalties and interest, which may be owed to this
taxing authority.
It is understood and acknowledged that this authorization will
continue in effect unless written revocation is delivered to the
above address by certified mail.
TAXING AUTHORITY OF KERR COUNTY, TEXAS
BY: _ _ _
--~~'-- -fit ~ ff °_rnu --------
0k
~S
~.
U
•~.y
DANNY R. EDWARDS
COUNTY JUDGE, KERR COUNTY
KERRVILLE, TEXAS 78028
PHONE 512 257-6i 11
September 28, 1989
Attorney General of Texas
Collections Division
P. O. Box 12548
Capitol Station
Austin, Texas 78711-2548
Re: Sales and Use Tax Suit Authorization
Taxing Authority of Kerr County, Texas
Dear Sir:
Enclosed please find a copy of our Commissioners Court Order No. 19018 giving approval for
Robert A. Denson, County Attorney to sign sales and use tax suits for Kerr County. Also
enclosed is form showing Mr. Denson's signature as the Taxing Authority for Kerr County,
Texas.
Should there be any questions, please advise.
Very truly your
."
~~.~/
DANNY R. EDWARDS
County Judge
DRE:Is
Enclosures - 2
l~
COMMISSIONERS' COUR'C ACTsNUA RI:QUES'C
PLEASE FURNISH ONE ORIGINAL AND "SIGH"I'" COPIES OF TINS REQUL'S'1' ANU
DOCUMENTS TO BC I2EVIL'WEU I3Y TIIE COURT.
MADIs IIY: DANNY EDWARDS
OI~ I~ ICE: COUNTY JUDGE
MCCI'ING DATE: SEPT. 11, 1989 'L'IME i'iZEFERRL'D•
SUI3.IEC1': (PLL'ASE BE SPECIFIC: Approve Authorization for Judge Edwards to sign
Authorization to Recover Delinquent County Sales & Use Tax.
ES1'1MA'1'ED LEND"['H OF PRESEN'T'A'T'ION:
1F PERSONNEL MATTER: NAME OF EMPLOYEE:
NAME OI~ PERSON ADDRESSING 'CHE COURT':
'1'lbli; FOR SU13MI'ITING THIS REQUEST FOR COUR"t TO ASSURE THAT THE MATTER IS
POS'T'ED IN ACCORDANCE WITH AR'T'ICLE 6252-17 IS AS FOLLOWS:
.. MEIiI'INGS HELD ON SECOND MONDAY; 12:00 P.M. PREVIOUS WEDNESDAY
:: MEIrI'lNGS lIELD ON TITURSDAYS: 5:00 P.M. PRLVIOUS 'T'HURSDAY.
1F PREFERABLE, AGENDA REQUESTS MAY BE MAllE ON OFFICE STATIONERY WI'i'N 'T'HE
AI3UVC INFOI2MA'I'ION A'I"I'ACIIEU.

•'I'IIIS REQUEST RECEIVED DY:
'PHIS REQUEST RECEIVED ON: @ A.M. P.M.
:ALL AGENDA REQUESTS WILL BE SCREENED BY 1'iTE COUN'T'Y JUDGE'S OFC'ICC ~'I'O DE'
'T'ERMINE IF ADEQUATE INFORMATION HAS L3EEN PREPARED FOR THE COUR'I"S FORMAL
CONSIDERATION AND ACTION AT TIME OF GOUR'I' ML'CI'INCS. YOUR COOPERA'T'ION
WILL IIE APPRECIATED AND CON'T'RIBU'T'E TOWAIZUS YOUR REQUEST BEING ADDRESSED
AT TTIE EARLIEST OPPOi2TUNI`I~l. '

a~~ ~a, 19a1a
aF RaBERT A' D~~
AppRa~~~,y ~ `~ S~ ZATION
COUN'USB TAX SUST ATEX~
AI3U ~ S~ OF
1989
SeP~r 11,
539
Vol. R~ p~'