Opinion No. GA-0028

The Honorable Carole Keeton Strayhorn

Comptroller of Public Accounts

Lyndon B. Johnson Building

111 East 17th Street

Austin, Texas 78701

Re: Whether the Comptroller of Public Accounts may disclose certain information relating to state tax liens (RQ-0592-JC)

S U M M A R Y

The Comptroller may disclose the amount of current tax, penalty, and interest owed by a delinquent taxpayer when that amount is actually secured by a publicly available state tax lien notice to the extent this information is disclosed to supplement information available in the state tax lien notice.

Opinion No. GA-0029

The Honorable Harold Dutton

Chair, Juvenile Justice and Family Issues

Committee

Texas House of Representatives

P.O. Box 2910

Austin, Texas 78768-2910

Re: Meaning of "civil liability" in section 791.006(a) of the Government Code, which permits interlocal cooperation contracts for fire department services (RQ-0593-JC)

S U M M A R Y

Under section 791.006(a) of the Government Code, if governmental units contract for fire department services, the governmental unit that would have been responsible for furnishing those services in the absence of the contract "is responsible for any civil liability that arises from the furnishing of those services." TEX. GOV'T CODE ANN. § 791.006(a) (Vernon Supp. 2003). "Civil liability" in section 791.006(a) is a broad term and encompasses any damages and injunctive relief available in a civil action against a city under Texas law, and does not necessarily exclude personnel or retirement benefits.

Opinion No. GA-0030

The Honorable Randal Lee

Cass County Criminal District Attorney

P.O. Box 839

Linden, Texas 75563

Re: Allocation of appraisal district's expenses between its appraisal and collection functions (RQ-0598-JC)

S U M M A R Y

The budget of a tax appraisal district may allocate to the taxing units within the district only the costs of operating the appraisal district for its appraisal purposes. The costs of tax assessment or collection, which the appraisal district may opt to perform for taxing units under contract, are paid for by the taxing unit that has contracted with the district for these services and are not allocated to all taxing units within the district regardless of whether or not the unit contracted with the district for assessment or collection services.

Opinion No. GA-0031

The Honorable Jeri Yenne

Brazoria County Criminal District Attorney

111 East Locust, Suite 408A

Angleton, Texas 77515

Re: Whether a school district employee who is also a city council member may participate in matters regarding the school district that come before the council (RQ-0600-JC)

S U M M A R Y

A school district is not a business entity within chapter 171 of the Local Government Code, which pertains to conflicts of interest involving local public officers. Thus, a school district employee who is also a city council member is not barred by Local Government Code chapter 171 from discussing and voting on issues involving the school district that come before the city council.

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

TRD-200301723

Nancy S. Fuller

Assistant Attorney General

Office of the Attorney General

Filed: March 12, 2003

RQ-0020-GA

The Honorable Frank Madla

Chair, Intergovernmental Relations Committee

Texas State Senate

P.O. Box 12068

Austin, Texas 78711

Re: Whether the City of San Antonio may impose right-of-way fees against a metropolitan transit authority created under chapter 451 of the Transportation Code (Request No. 0020-GA)

Briefs requested by April 10, 2003

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

TRD-200301717

Nancy S. Fuller

Assistant Attorney General

Office of the Attorney General

Filed: March 12, 2003