Alabama Attorney General Opinion 1979-0093

OFFICE OF THE ATTORNEY GENERAL AA, 7q- 00096 vw* (1 4 CHARLES A. GRADDICK ATTORNEY GENERAL STATE OF ALABAMA LEE L. MALE DEPUTY ATTORNEY GENERAL WILLIAM M. DEMURS. JR. EXECUTIVE ASSISTANT 3-8'71 ADMINI IVE suri-cm* 84 NORTH UNION MONTGOMERY 88130 AREA (3051. 634-5150 WALTER S. TURNER CHIEF ASSI ATTORNEY GENERAL JANIE NOBLES ADMINISTRATIVE ASSISTANT 9 Honorable Robert H. Kirksey Chairman Pickens County Commission P. 0. Box 460 Carrollton, Alabama 35447 Revenue - Taxation - Counties - Attorneys County may pay for attorney's fees relating to reappraisal contract and such fees are properly chargable to the cost of the reappraisal program. Dear Sir: In a recent letter addressed to this office, you requested an opinion regarding the cost of the reappraisal program. Your letter reads, in pertinent part, as follows: H. . . In carrying out its responsibilities in the state- wide reappraisal program, the Pickens County Commission made a contract with Comprehensive Planners of Alabama, Inc., to perform the reappraisal service in Pickens County. When it came to the attention of the County Commission that this contractor was not properly performing the con- tract, the County Commission filed suit to require specific performance. Eventually this litigation was brought under the jurisdiction of the U. S. District Court for the Middle District of Alabama, as part of the Weissinger vs. Boswell case. It was necessary for the County Commission to/employ attorneys to represent it in this litigation in order to carry out its • Honorable Robert H. Kirksey Carrollton, Alabama " . duties under the revaluation program provided for in Act 160 of the Third Special Session of the 1971 Legislature. After the litigation had proceeded for some time, the con- tractor defaulted on the contract, and eventually the bonding company was called upon to assume the (images which the county had suffered. An agreement was reached by the county, the bonding company and the State Department of Revenue, which provided for a new contractor to be employed to complete the job. Our question is whether or not attorneys fees and related costs of such litigation are properly chargeable to the cost of the reappraisal program, thereby permitting the Tax Collector of Pickens County to prorate the costs among the taxing bodies." Code of Alabama 1975, Section 40-7-68, read% in pertinent part, as follows: "The cost of any program for the equalization of ad valorem taxes shall be prorated by each county governing body to each agency therein on the basis of the proportion of monies received by each agency in the county to the total amount received bran agencies of such county." It is my opinion that the attorney's fee which you have outlined in your request letter are legitimate costs of the reappraisal program and are properly chargeable 7to the cost of the reappraisal program. Therefore, the Tax Collector of Pickens r- - ---County should prorate the cost among the taxing bodies. If I may be of any further assistance to you regarding this matter, please do not hesitate to contact me. Very truly yours, CHARLES A. GRADDICK Attorney General By - PATRICK L. ROBINSON Assistant Attorney General PLR/do -2 •