Case Information
*1 4ril 14, 1947 Opinion No. V-140
Hon. Kalph Logan District Attorney
5lst hamel 3istrict Re: County Tax Assessor- 3ah aelo, Texas Collector, compensa-
tion of for collec- tion of taxes for Couaty Junlbr College IJistrlot.
Dear Sir:
'f/e refer to your letter of moent aat ao- knowledgea by the Attorney General on April 8, 1947, wherein you state that the Tax Assessor-Collector of Tom Green County is retaining as his compensation for assessing and collecting taxes for the County Junior College Dfstrlct 1% of the total assessed of the couaty and 1% ef tlw taxes i4!iE%%a- ocl2ecte ame, he oonteadr, ~dth the provisions of Article 2792, V.C.S. The County Junior College ~District contends that said Collectorts oompensation should be not rcore than 1% of the assessed ana not more than l$ of as provided under Article 2815b-4, the taxes colle
Seotion 3, V.C.S.
You have requested an opinion from this of- fice on the following question: What is the proper ba- sis for compensation of the County Tax Assessor-Collect- or who has been designated in accordance with provisibns of Article 2615h, Section 7b (c), V,C,S., to collect taxes for the Junior College Distriat?
We understand that the governing board of the County Junior College District, undek the provisions of Article 2815h, Sections 7b (c) and 22, V.C.S., has authorized the oollestion and assessment of the College District taxes by the County Tax Assessor-Colleotor, Section ?b (c) was added to.the Junior College statute, Article 281511, by Acts 1937, 45th Legislature, Ch, 130, p0 248. This Sectfsa further provides that "When the Assessor and Collwetsr of county taxes is required to as- sess and collect the taxes of a Junior College District, he shall reoefve the sww percentage as for State and County taxes,"
: , . .._. : .~ Hon. Ftalph~'Lo~an - Page'2 (V-140)
Seotion,7, Article 281511, 'V.C.S., provides in part as follows:
n . . .' provided the total anus@ of tax levle for Junior College purposes & : shall never exaeed.twenty (20) oentg on the One Hundred Dollars of property val- uation within said District,.'o . !lt . .
Artiole 2815h-4, Section 3,:.V.&S, provides as follows:
"When the Assessor and Collector of county.taxes is aesignatea,by the Bcara of Trusteesof a.Junior College District. or a.~Union Junior College District to col- '. lect, or tom assess and colleat,~the taxes .~ for ,such.Junior College~Distriot, he shall.
oolleotj or.assess and ~olRecjt,.the same and reoeive as ,conpensation for his ser-, " vfcea iot'mre -than one (l$j per o~entof the taxes assessed for assessingtji;‘,xe, and not more than one (1%) per co& of the 'taxes colleotsd~for~~ol~e3t~ng~~e~n :~Article~ 2815hi40 enaktbd &A&s 1941, 47th‘ Legislature,' RoS.:,::%ho '5, pe .6,, oontains ~t,he latest ex- pression of the I,egisiature'oonoerni..ugthe ~oonpensation reu’eeivabl~ by a County Tax ,Asaessor-CoUsot,or who -has been authorized to oolleet taxes for a Junior College DistrioL Article 2815h=&, Section 4, P.-CbS.O express-, ly repeals.all laws or parts of law&, insofar as they confliot with the provisions of Article 21??15n-4~ ~To' the extent,' therefore, that Artiele.2Si5h0 Section 7b (c), V.d,S., ,conflicts with the prov$sionsof Artiole 2815ii-4, it ins ~expressly~modified or re,peaied thereby.
Arti,cle 2792, V.C,S, provides for the corn- pensation~of a.County Tax Assessor$olleo~tor when he is to assess ona' oolleet taxes for.an indepe,naent re+h3a school aistr~ict. Truea'there dare provisions in Artiole 2815h proviaing that ,the laws applicable to independents 'school districts shall govern in certain,matters in the regulation of a Junior' College District. In the in- stant case; however,'~,the mat.ter of. compensation of the- County Tax Assessor-Collector for asse~ssiw and~colleot- ing County Junior 'College District.tsxes isexpressly,~'~ oovered ~by Article 2815h-4, ~Section 3, of the Junior : College statutes, anfi thereforeArticle 2792 has no ap- plioation~
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Hon. Ralph Logan - Page 3 (V-140)
Accordingly, it is the opinion of this De- partment that the basis for determiningthe compensa- tion to be reoeived by a County Tax Aseessor-Collector who has been authorized under the provisions of Article 281511, Section 7b(c) andSection 22, V,C.S., to assess and colleot taxes for a County Junior College District is found in Article 2815h-4, Section 3, V.C.S, whioh provides that he shall receive as compensation for his services not more than ls'of~the taxes assessed and not more than l$ of the taxes collected. It follows that he is not, as contended, allowed as compensation 1% of the total assessed valuations of the county.
The compensation of a County Tax Assessor-Colleotor !authorized under Ar-~ title 2815h,'Section 7b (c) and gsction to assess and collect taxes 22, v,c,s,, for a County Junior College District is fixed and governed by the provisions of Article 281511-4, Section 33 V,C.So
Very truly youra,, ATTORN!Y GENERAL OF TRXAS Chester E. Ollison
CEO:djm:wb Assistant
APPROVED APRIL 15, 1947