Case Information
OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN GROVERSELLERS
ATTORNEY GENCRAL
iT3n. 3am H. Davldaon
,:o*mty Attorney, Hooklrg CouneJ 3dvellMd, mm8 Dear 9l.r: c\ \
Opinion So. O-6169 /Lij ROI When former kx a%Saotor Of~ndapendent sohool dlatrlot imlled- rodtt upon the tax rolla&ertaln sohoo ,tasm paid, -I oan his summiww, vith the Buthmity ot the board of mhool trustee&/f the dlstriot'to/so tio,'+aaka entrlm shoving ~~h~~~~u~~~~~~'~l~~.d queutlon' a tb v8oaal llebilltj? \ ';
In your re~~~~A~~P~1~~~:1944, for the oplnioa of this de@rtment,<yowZubzof~ the f%Jlolf iaot r1tuat1oa and questiona thercioncv ul" ‘\ 1.
'J. B. ihac&Aa n&~‘b&oyed a8 8he Tax Amsrsor for the Petit TPds~ndent,,8ohOol Dlstrlot,. of Hookley Co., Texas.-When Hr.'Reeoe baaens Tax Assessor and Colleotor P&tit Distrlot; tW tax roll8 shoved mevoral for&ho tw m% +'e dellXaquent% Hovev~r e good nany of th.80 9plme Aa rtiea have tax mmelpts to ehav they paid the taxes. The ~queation that Mr. Reatoe~ ir asking la. aa t1W069a Doea fW+ Reeoe have legal right to mnrk thaw taxes pgldd ii the Sohool Board OS seld Sohool Distriot'~lpbs him the authority? If satd aohool Dis- triot ZIQerd gl.ves him the authority to mark those tax88 paid, is~~~~Iieeo6 personally liable ln ant VW? The 3ohool Board is vllllng to give this authority thare is o question In,!&. Reboe's mind about it being legal." In your letter of 3eptember 16, 1344, YOU supplement 7~ f0m8r letter follovs:
Hon. Sam R. Davidson, page 2
"SO on5 qu65t1on5 the fmt that theaa taxor, vbloh vs srs asking for your opinion, aa thay nov uppaw on ths tax rolar hM5 boon paid. tbsidss the tax reoelpts thsy have soPreb o retiv8 evideaoe suoh l oanosl~d obsoks ti v1tne55e5. R. J. B. WOoa ths Drssont tax oollootor of Sohsol Distrlot do.5 aot doubt taxO5hsvob5@np5ldaRdthatthet5rpa~m~in thsir oentaatioas.*
bi the ebssnor of spsolflo sktu- uustmsnts giving the dutlO8 a& 1labiliti.s of tsz oollsotms of lad.- pendant sohool distrlots, thy provisions of ChaDto? 8, Tltlo m, V. C. S., 1925,govorntbe sbsve 5ltuatlon.
Artiols 7257, V. A. C. 9.. 1925, otates thst the
tax oollootm w his deputy, 'uhenmer mp tas is bide sbsll &iv0 t0 th5 taX&WOF 5 POOOiDt, S~OifYiae th0 55IOUt Of kr mid, the yW iOr vbioh the kx v58 550555d, M the dOSorip- t:On O? th5 ~POjlSPty 4l555555d~ th*t th5 kr OOlhOtW Shll efflx his seal thereto, vhlah rsosipt shell be adml88lble to record Ninths oounty invhichth~pzvport~ls rltuatsd,and vhen so reoordod shall be full and oustplote nstios to sll persons of thy paymsa;dofl said tsx. !Rm tsx sollootor, "vhen- over my kx55 ore pa 5b5norOdlt5mwoath5tcuFoIriiy and suoh entrfos sh8 notlos to all the vorld of the par- lmnt of suoh tax.
It, llpoza prwantatim of tha tax rsooipt5 uld 'othor oorrobomtlvo ~Qsaoa k, the Soha Bssrd w tbs lndi- vidusl tqw%w, tbeBoald is 5eti5ii5dthtthO taxwhen aotuelly b05a mid to tbo r0mr oolfootor, th8t swh tax 001150tor iallod end neglootbd to raakm the mquirod entrios upon the tar Fells, than the SaboO'r I40956 trJ proper resolution oould authoriss the PrOssnt tsx oollsat~ to Or&or upsa tbs tax rolls a statsnwntthattho tax08 bsdbs~npa~dbytbs tupsyar upon date shova by his reoolpt, vhlsh ansv~rs your first qu55t1on Toll."
Xf hhe Board has granted the authority to make suoh entries as indicated above boosuss the faxes have aotuallp been paid to the former tax aolleotor, then no liability vould be ossumd by tho prOsent tsx collootor foF pw0dgg suoh author- ized ministerial l ot, vhloh answers your ssoond question '30." .
iion. Sam B. Deridsoa, patp
In addition, ~btiols 7258, V. C. S., 1925, vhlch 3 horeln quoted, provldes aa sdoqu5t5 rsmady for ths taxpsysrs vho hold tar reoolpt8, but vhoso ~ymsnt.8 have not been eatomd upon ths tax r01151 t5X55 OlXp~l'ty, t?MD~~IbtOf ~~F’Mlll~~ttOF
real, porrmnnl or zclxed, hamatter paid, 8e vail 55 thou5 horetoforo paid, 001150t5d by Strto sour&y or n~ti01~51 offioorr may bs reoomlsd in the aft100 ot ths oounty mth6 OOUtyl&@5thb~~rty15 Situ5tod. Oil pr55ont5tlon of a tax reosipt to th54 om~ty 015ML IU aIn 1m!Mdl5t01y ill. th5 sams in tbo 55S5 5mIuleF OfrIllngS dsed So lanb, and ontoz! and roocwd suoh rooolpt la full :n 5 noord book kept by him for purpoao of rsoording raGe~pt5, to be called 'Tax Reoolpt Roeord, and shall hsvo the mm5 oad number vrltten thobcm, and euoh moord sbll be not100 to all tha vwld of ths payme& of suoh tmr, a& wmtifled oopl5r thom~f~ybousod lnovld~~o on 155u55 involving the w WAda like ruler mtt1ng sort%- iied oopi55 of 68868 in ovldsnoe." (~h55ir, ours) Since a0 ¶.ndqmndont 5ohoo1 distciot 15 5 munioLp51 aorporatlar;, and the tP* oollootor a mtnloipsl otfioec, su0h tax rsoeipts can be reoorded and ars not100 to all the vorld of the p8yls5nt of SUOh tu.
4 d / &b Am-yTgz
BY c. X. RiOh5rd5 Assistent cxR:Am