Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Gerald Mann, regarding a legal question submitted for clarification: 1. Does the delinquent tax contract, entered into by Calhoun County and a delinquent tax attorney, include, within its terms and provisions, the collection of drainage district taxes? 2. Was the Commissioners Court of Calhoun County authorized to enter into a contract for the collection of delinquent drainage district taxes?