Case Information
*1 OFFICE OF THE ATTORNEY GFtjERAL OF TEXAS
AUSTIN
Honorable Ii. L. Washburn
County Auditor
Houston, Texas Opinion No, O-6949
Dear Sir:
Re: Compensation payable to county tax and aollsctor for perform- aammoc ing services for the Houston Ship C District.
ment a8 to the pro
ton Ship Channel R
rangsments vith th
for the collect1
7873
(as authori
tated Civil Stat
Session of the 4 Your exact In of compensation that VOW. may be paid Harris C r perfomlng services for the district.
t to proceed in the man- llectlon of taxes for was authorized by Article specific terms for the tatlon taxes so collected. that such compensation shall not exceed once per cent of the The language Is as follows:
BonoMble Ji. L. ‘wa8hbwn, page 2
%bun County A8o8ror aad County Col- hOtOT Or8 l%QUiEUd t0 a88888 a& W3lhCt th4 taxea L5 say incorporated tom or village, aity, dralaega dI8triat, oolitro~ aa Uat8r i.UL~OV8aWlit dlstrlct, or ruvI(y- district, vatsr lmprovawnt tlO5 dietrict, they 8hall r88mOtiV8l.j rOOetV8 for 8IBb MrVi088 aD *OouOt t0 b8 a&Feed U&W5 by iauorpotatad the govera body of 8uoh eftlal, tOW8 or vi.1 8, draitmge di8tl'iOt8, Water COW %!.a trO1 and improveant dI8triOt8, UatOr %prOWUnt dlstrlotr, cr PaVigUIO5 dt8tFlOt8, aad the &a* ml88iOMr8 Court Of the OOURty i0 uhloh 8uah 1U- corporated draIa8gu citie8, tow58 or VZ)Llager, uatur ooatrol aod hprovemat df8- di8triOt8, trh3t8, WatUt iJll~OW#llt dl8trlat8, Or M?l&@- tlQO di8tElCtO me 8itMt.d not t4 8X0-d (Hy per OMt Of t& tU88 80 OOU8OtUd." 222i.8 lirP~tattM i# t?MtrOllf.~ de88 351 t%QptW Of the Rt+&UbY 30881W Of th8 49th bgi,l*ttU8, Of thU bt8 1L45, 18 l p$&iaabl8. For th. 9U?9OrS Of thi8 ~i!liQti, th8 psrtil8JRt put8 Of thl.8 bt W8d 88 fO110U8c
"SeatfoR 1. hay muorpcwated city, tom ar Iodepeadoot sahool Qiatrlot, vlllagu, drabbag vat#r aotItrot aad dlatrlat, lmproremarSa dl8triat, vater lmprovamerrt di8tviat, onvt(ptLoa dirtrlat, road di8triOt, or ury other mueiolp8lity cu dir- triOt io th8 stat8 Of Ta%a8, lOoet8d eRtir.lf ulthra the bounderlea OS Mother murk1cipallt~ or dirtriot ir hemb empowered, tc authcPlS8, by Or CO80 UtiOa, ardlMa#8 thV fax fi88a88Ol’, &Wd 0r Equeliratloa and Tu collmtor 0r tb8 nuniol- pal.tty in uhtah It 18 located to set a8 Tax A8- #88or, &urd 31 lQurlltatioa and Tax Oolleetor re,rgectlvely Sor tkb3 aunicipo3it.y or di8triat 80 itself of the 8ervIoes ct 88ld olft@er8 avaiUog and Boerd of Fqwlltatloa.
" . . . .
%ec* 2. Ubon ths TU hsn88Or, Board Of ~inlixation, and Tax Colleator oS any moniel- polity or dfatrlot hare been tithorl8ed by ordl- to aat a8 8od parform thu mmae or re8OlUtiOQ dUti88, l’e8~ativelj, Of TaJt Al8V88W, &al’@ c?f *3 &Xl4r6b16 H. L. Idashbura, pas 3
BQlm11zati0n oad Tu aollscrtor of rootbsr muILL- cQalitg m dlstrlot laaluded vithlo its bound- erS~u, such tncluded awiiclpaltty or Ulatrlst shall peg th6 mwI~c1p811ty or distrl4t, serv- Lues who46 bffteera *ad Bosrd of EWuslitatioa are berag ut~l~rsd, for said 5r)rvLces and ta such Other ifUtld6tltal OXp8nw a8 am n6aaUmily ill- ourred la connsct~on vSth the rstidsrtiq of such wrvlaes, such art amount as r#ay be 8gresd upoa by ths govsralag bodres of said two wunZatprlitlas or distriats.
=seo. s. Whsnsvsr snp q unlaipslity or &is- triat sbsll hsvs outboritod tbs Tsx AsssssoP, Board of ~wllutlon l Dd Tu Collwtor of a&other munlaiw1Lty or dlstrlot to rat as its Tu As- wssor, Board of BQuslitstioa *ed Tax ColleQtor, r44p4Ctlvsl~, it 4ny theruftar revoke rad ulth- drsu ssld l tatho rlty bv ordlaanae Q gropso rssalu- tloa ta ths nms maamp in rhtsh suah uthor’tt~ was oonfawd, aat3 tbsrabftw th8 aunloi litf district so rswkfag swh suthorftr slul assess, 4” its tax64 tn th4 astuwr ia cpwliae and aolleot uhlah sacu uere assssssd, squslrsed and coll4cWd before uia authority 0~s gmotrb.
I) . . . .
“sso. 5. Tkm provislans of this Act sWll be cwsulativa of cod in uldltloa to sll otbsr rights and rsmsdlss to mhlah any suah m~l~lprli- ties a&d dlstrlats msybe eatttlsd, but ss $0 sag pr0~e6dmg4 uadtrrthis Aot, ir6oJput arm- t&m of this hct be in Corafllct ulth 4s~ pu't or port Loa of any law of t&m Btets, th4 t4nr4 aid pro~ls:oue of this hat shall gowra as to such pmmsdln&s.
I tl l . . . l)eet,lon 1 rsqurrea that ths navlgstiatl dlstrfet be “located eiat1rul.y wIthLo the bouadmry Of (W atha’) i%wiQI- You have mfornmd us that the bouad4ri68 paalrty or distrlctr" Of tht mrrf.s cOUaty noUSt6m mbip chmiwl mvlgmtion m4trwt ape ideatrcal with those of BaPrtS &?wtg. Xt i4 thersfora
plain that if tlarrl8 County is "anothbr munlsiprl~tg or dls- tr:ct” uZthZR the tasaning of Chapter 351, thQ cmvigatj.oR district 1~67 agree utth the o%uaty r6garZlRg the comp6Rsa- C;on tn be pild the utseaaor 6ncl collector 3'~ fhalr wrv- :cat. ka stats@ in 1 &c;iuillin mmlc!pal Coqorati004
i&d EdLtIon). &mtlon 136:
tl . . . . Of the county has bcea "Tile 4tatus or n4tUrc CubJsct of somt conflict amoag cmrt decisions, 90&W h51d:a8 that 8 C0Unt.y fR 4 PlUll~Oi~pOl oOl'5rOl'S- tLOn, while otbera hold t&t, althOugh count 168 charaat~ristlcs of mwiclpal ear- have ths general * poratlms, thay are not canaLdared swh uRla44 a0 by coastltutiaa
muie Or 4t4tUt6 ati, therdrore, fall late ths Class of bOd:tS polttlc, oaltd qUaSl'-PUbllC oc quasl-munla:pal osrporati.ms or- &an:za& ta aid 1~ th6 pro&m dmfnlatrotion of stat6 affairs vlth such powsre end functlms 8s and this vlev the law prescrrtbas, is supported by the weight of authorfty. . ..” it Brita v. dtascosa County, iCiv. Am.)
ks stated
247 3.E’. 878, writ dlsmlrrsad:
'Tha CoRstltutiOQ of Texas ~6CogRit~S ooun- ti6s a6 ?aun:oi.pal corpor8t~ons along with Citlsa and tovR8." (366 APtiCl4 3, t 1 52 and 53; Art. 6, 7, 8 and 3.) 11, tt 1.9 3. the twaa:ng of the term a0 &lvea in the
rqoreov6r. be ascr:b6d to the 'kgis- Conot?tutroa L6 th&t vh:ob should la6 UPC . %cfch v. Stats, (Ci,v. >pp.) 145 3.U. (Za) 876, wrZt rafuued.
You am theercfore edviecad that It is the oplaloa of rh!.e dewt;niernt that I~~rta Coautg 3 a %unlc,ipallty” withIn the araau~iah; cf t&t #iraw employed in Chapter 351 of the Acts the Regular ti56ssLOQ Of tbs 49th LfgfslattWe, 1945. 5:nCS th@ ?bVigs- iiWrb4 COURtr iiOUStO0 %hLp ~4tiWd tim ElstrLct 1164 wholly within thts bxxaflar:c;i of the ntml- 'kx85, and :.a ldeotzcsl wPth its cip61icy of m3arrf.s Courlt~, I~& :6 th6 further Qy;;RiOR of this teyArtr%?Rt that bounc%riea, dietriot ms~‘agres w:th the governiiq body of th6 ~avigatPm I *5 'i i 0 , * I'
Honorable H. L. iwhburn, page 5
the goveraiag body of Hmr18 County an to amount of aan- pmutioa to be paid to t&e aouotg l suasor owl colleator Harris County for their oerrlcea prtortaed for the dir- trlct.
Very truly yours ATTORIEY OEW OF TEXAS 1” BY
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