1 ., ~``' ORDER N0. 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. bk . ~~ ~. se ,u .~ ~~ DANNY R. EDWARDS COUNTY JUDGE, KERR COUNTY KERRVILLE, TEXAS 78028 PHONES 512-257-6711 September 28, 1989 Attorney General of Texas Collections Division P. 4. Box 12548 Capitol Station Austin, Texas ?8711-2548 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, Ver truly your ). ~~.~/ DANNY R. EDWARDS County Judge DRE:Is Enclosures - 2 d • TITLE 1. ADMINISTRATION Part III. Office of the Attorney General Chapter 59. CoUcctions 1 TAC X59.1 ' The Officer of tM ~lttomey Genenl of Texas propoas new §59.1, concerning the proa- dun aY whicfi local taxing authorities autho- rye the Attorney t,~noral's Office a be included as plaintiffs M lawsuits brought by tfw St•a of Texas to ncovor doGnquent sa- les and user taxes, penalties, and Marost Specific authority br chi: proadun aut be bond M the Texu Tax Code, Title 3, Subtitle C, ~32t.309 f+or munidp~ities, X322.206 for spee~tl ' purpoa tstxing authorities, end X323.309 br oountie:. ; .. Under rho Tax Cade, Chapters 32t, 322, end 323, the comptroller of public accounts sends wch appropriate local fazing authority a certi• hcaoon nonce of every person who is delin- quent M ~ payment of the taxes authorised by ~ rofererxed chapoers. A copy of ~ oertificsttion is also :tint b ~ Cdlecdons Division o1 Iha Attorney Generars Ostia. Nis• eoricatty, the A~omey Generars office hu rovtinay Mduded bcal taxing atltf lofltNj u party ptainb~f:Many shit brought by ~ Staff of Texas bo rvcovor del~quent tabs taxes. The new section ~ obviates the need for ~ bal taxing authority to authorlu ~ 1ltmmey Genertl's Offla b indude it in a ooNection suit a~ time tfw tazirig wthority noeives i oertitication of delMquency under thet~e ~ Orrs. The attorney general prOpo=~ thtt Or1Ca a loal tudng tuthorityr has given wthor~N tan, this auction chars bt oonsiderod s bltnicet wthorizatiat: ~. . , .. . .. Aorxld R. Dori Vanto, assistant attorney gen- enl and cf~et of Mw attorrwy g.ner.i's Col lection Division, has determined chef for the lint five-year period the proposed section is in effect there will be no fiscal implications for flats or local government or small businesses as ~ result of enlorcing or admin• istering the section. Mr. Del Vento also has determined that tot each year of the ~r:t five years the :ecdon is in eNect rho public benefit anticipated as a result of enlorcing the section will be that this enactment w~l benefit the public by darifica- tion of the responsibilities of bcal taxing au- thorities by establishing a simplified and uniform procedure to authorize suit, and by ahmtrabng unnecessary and ropeative au~o• rintion letton. Thera is no antidpated Qoo- • nomic cost do individual: who era roquired to oompiy with rho section a: proposed Comment: on the proposal nay be submitted to Mr. Dol Vento, As:isttnt Attorney General, Chlel, Collections ' 'ion, Other of the AtDor• nay ~3eneral of •Taxu, This new section is proposed under ~ Texas tax Code, Title 3, Chaplen 321, 322, and 323, which necessariy imply such pavwr from the duties imposod upon the tttomey general by such enacUnents. (Stnullfir v. Sari Antonio, ~ s2 Taxu t 3, 344 S.w.2d t se, t so (1961)). X39.1 Lawsuit Av,