TITLE attorney-general

Re: Whether certain unauthorized fees collected by counties and municipalities that cannot be returned to the persons who paid the fees constitute taxes that must be remitted to the Comptroller under chapter 111 of the Tax Code or abandoned property governed by the Property Code (RQ-0613-JC)

S U M M A R Y

Fees collected by counties and municipalities pursuant to unauthorized pretrial diversion agreements are not taxes governed by chapter 111 of the Tax Code. Counties and municipalities must administer abandoned fees and interest earned on the fees pursuant to chapters 74 and 76 of the Property Code. Attorney General Opinion JC-0463 (2002) is modified to the extent it suggests that abandoned fees must always be reported and delivered to the Comptroller pursuant to chapter 74 of the Property Code.

For further information, please access the website at www.oag.state.tx.us. or call the Opinion Committee at 512/ 463-2110.

TRD-200302618

Nancy S. Fuller

Assistant Attorney General

Office of the Attorney General

Filed: April 23, 2003

Request for Opinions

RQ-0038-GA

The Honorable Eugene D. Taylor

Williamson County Attorney

Criminal Justice Center

405 Martin Luther King

Georgetown, Texas 78626

Re: Whether the Hutto Economic Development Corporation may expend funds to construct a fiberglass hippo, and whether the Hutto City Council must approve the project (Request No. 0038-GA)

Briefs requested by May 16, 2003

RQ-0039-GA

The Honorable Frank J. Corte, Jr.

Chair, Defense Affairs

and State-Federal Relations Committee

Texas House of Representatives

P.O. Box 2910

Austin, Texas 78768-2910

Re: Whether the legislature may authorize the operation of video lottery terminals (Request No. 0039-GA)

Briefs requested by April 29, 2003

For further information, please access the website at www.oag.state.tx.us. or call the Opinion Committee at 512/463-2110.

TRD-200302619

Nancy S. Fuller

Assistant Attorney General

Office of the Attorney General

Filed: April 23, 2003