*1 TEE ATTORNEY GESERAL
OF TEXAS
March 25, 1987 Opinion No. JM-655 Mr. Kenneth 8. Ashworth
Coamissioner lb: Whether a county that aesesses
Coordinating Board and collects taxes for a community Texas College and University college district may add a 2% fee system P. 0. Box 12788
Austin, Texas 78711
Dear Mr. Ashworth:
You ask the folloving question:
Under Texas law, may a county that assesses and collects taxes for a community college
charge no more than two percent of the ad valorem taxes asscssed as a fc’L for tax assesmnent and collection?
You are concerned specifically about the Alamo Community College District. See Educ.. Code 1130.005. You do not specify the type of junior college district it is. We conclude that, pursuant to section 6.27 of the Tax Code, a county is entitled to a reasonable fee, not to exceed the actual costs incurred. for those junior college districts, other than districts, for which If a county assesses and collects sssesses and collects taxs8. shall
for a joint district, in an amount agreed upon betveen the parties. but not to exceed two percent of the ad valoren taxes assessed, as provided in section 130.121(c) of the Education Code.
Your question arises because of a perceived conflict between one section of the Education Code. section 130.121, and several sections of the Tax Code. Section 130.121 of the Education Code governs tax assessment and collection for districts, regional districts. jolnt county junior collect districts and provides the following:
1130.121. Tax Assessment and Collection
(a) The governing board of each junior college and each regional college district, for *2 (JIl-655) Mr. Kenneth H. Ashworth - Page 2
and on behslf its college division, annually shall cause the taxable property in its district to be assessed for ad valorem taxation and the ad valorem in the district to be taxes collected, in accordance with soy one of the methods set forth in this and any method section, sdopted shall remain In effect until changed by the board.
(b) Each governing board shsll be authorized to have the taxable property In its district assessed and/or taxes collected. in whole by the tsx sssess0rs or in part, sndlor tax collectors, respectively, of any county. city, or other governmental subdivision taxing district, in vhich all or any part of the college district is located.
(c) Tba governing board of a joint county unlor district shall be authorized to have the taxable nronertv in its district assessed or its taxes collected. in whole or in part, by the tax sssessors or tax collectors, respectively, of any county. city, taxing district, or other governmental subdivision in which all or any part county funior the district is located. The tax sssessors or tax collectors of a governments1 subdivision, on the rcquest.of
governing board of a joint shall assess and collect the taxes of
the Joint In the in the Property Tax Code. Tax manner prescribed sssossors and tar collectors shall c= peasatioa In sn amount agreed on betveen
appropriate parties, but not to exceed NO percent (Emphasis the ad valorem tsxes assessed. added).
Section 6.27(b) of the Tax Code governs compensation for sssess- ment and collection and provides the folloving:
(b) The county assessor-collector is entitled reasonable fee, which may not exceed to a the actual costs incurred, for assessing collecting for a taxfng unit pursuant to Subdivisions (1) through (3) of Subsection (a) of Section 6.23 of this code.
p. 2984’ L *3 Mr. Kenneth Ii. Ashworth - Page 3 (JM-655)
Section 6.23(a)(3) of the Tax Code sets forth duties imposed upon assessors and collectors and provides in pertinent part: shall assess
(a) ‘The county assessor-collector sod collect tsxes oo property in the for He shall also sssess the stste sod the county.
sud collect taxes on property for mother taxing unit if:
. . . . the governing body of the unit requires
(3) the county to sssess and collect tsxes as provided by Subsection (c) of Section 6.22 of this code. . . . (Emphasis added).
Junior college districts are governed by chapter 130 the Section 130.004 details the authorized types of Education Code.
public junior colleges and provides the folloving in pertinent part:
(a) By complying with the' provisions the appropriate following sections of this chapter a public and/or district of any one following classifications may be esta- blished:
(1) an independent school district college; a city junior college:
(2) (3) a union junior college; (4) a county junior college; s joint-county junior college; (5) (6) s public as s part or divfsion of s regional [Aote: Sections 130.091 to 130.109 governing the creation of regions1 college districts were repealed by Acts 1985. 69th Leg., ch. 302, 13.1 Subchapter C of chapter 130 of the EducPtion Code sets forth fiscal provisioos applicable to the various types of
districts and contains sections 130.121, the section vith vhlch you are concerned, to 130.124. Prior to its amendment in 1977. section 130.121 provided at subsection (d) that
Ur. Kemcth 8. Ashworth - Page 4 (JH-655)
_(e]ach governing board shall be suthorized to have the taxable property in its district assessed. its values equalized, sod/or its collected, fn whole or in part, by the tax assessors. board[s] of aqualitation. and/or tax collectors, respectively, taxing district, or other of any county, city.
goveruxeatsl subdivision in which all or say part of district is located. . . .
Such property shall be asscseed, the values thereof equslised, &d such taxes collected, in the msnner and for such compensation so shall be agreed upon between the approprfate parties. . . . (Emphasis Added).
In 1977, subsection (d) was retained and subsection (g) was added. Subsection (g) provided in pertinent psrt that
Jt]he governing board of s district shall be mthorized to have the taxable oropertv in its district sssessed.
values equal&dw, or its taxes collected. in -whole or in part, by tax assessors. boards of or tax collectors, respectively, equalization,
soy county, city, taxing district. or other govern- mental subdivision In vhich all or any part of the iunlor collese is ioint count3 iocated. . . : T&I sssessors &d tax collectors shall receive in sn amount agreed upon between the appropriate parties, but not to exceed tvo percent the ad val‘orem taxes assessed. Section 130.121 was
Acts 1977. 65th Leg., ch. 198. IL, at 563. amended to reed in its present form. however, In the same bill that enacted the Property Tax Code, with subsection (g) becoming subsection Acts 1979, 66th Leg., ch. 841, 34(k). at 2320. (cl.
A ststute should be construed in such s way so that till harmonize with other l xlstiug laws. unleecl its provisions clearly v. Walker. 26 S.W.Zd 627. manifest s contrary ioteutloo. Freels opinion sdopted (Tax. 1930); Stste z Ace1 Delivery Semlce, Inc.. 380 Dallas 1964)) rev'd ou other grounds, 388 S.W.Zd 825 (Tax. Civ. App. - I S.W.Zd 930 (Tax. 1965). General and speck el ststutes should be read Iialscll v. Texas Water together sod harmonized. if is possible. Coam~ission. 380 S.W.Zd 1 (Tax. Civ. App. - Austin 1964, writ ref'd n.r.e.); Conley v. Dsughter's the Republic, 156 S.W. 197 (Tex.
1913). Because we sra required to construe both provisions har- moniously If such a constructiou is possible, we construe subsection (c) of section 130.121 of the Education Code to create an exception to *5 Hr. Kenneth H. Ashvorth - Page 5 (JM-655)
the general provisions regarding compensation for assessment and collection for taxes set out in section 6.27 of the Tax Code.
Accordingly, we conclude that, pursuant to section 6.27 of the Tax Code, a county is entitled to s reasonable fee. not to exceed actual costs incurred, for those junior college districts. other thsn districts, for vhich sssesses and county it collects taxes. If a county sssesses and collects for s joint county district, it shall compensation in an amount agreed upon between the parties. but not to exceed two percent of the ad valorem taxes assessed, as provided in section 130.121(c) the Education Code.
SUUUARY Pursuant to section 6.27 of the Tax Code. s is entitled to’ a reasonable fee. not to exceed actual costs incurred, for those
college districts. other than joint county districts, for which assesses collects tsxes. If s county sssesses and collects tsxes for a joint junior college district, shall receive in an amount agreed upon between the parties. but. not to exceed two percent the ad valorem taxes assessed. as provided in section 130.121(c) the Education Very s ruly yours An _ Code.
AL /I- J. I M MATTOX Attorney General of Texas JACK EIGRTOWER
First Assistant Attorney General
UARY FLELLER
Executive Assistant Attorney General
RICK GILPIN
Chairman, Opinion Committee
Prepared by Jim Moellinger
Assistant Attorney General