Case Information
*1
THE AYTORNEY ISENIHAL
(D) TEXAS
Grovor zollers AUSTIN. TEXAS
5916
inonty Auditor
Hunt County Gremville, Texas
Dear sir:
In your letters of January 12, 1944, and Jan. 20, 1944, you request the opialon of this departmont as to the basis of deternining the comnission to the county tax asseaso and collector when to asseases womon sohool district taxes. Your question is whether or not the one-half of one per cent commission he is entitled to reoolve under Article 2795 is on the valuation of the property or on the taxes so asseased.
In our letter to you of January 17, 1544, we enclosed copies of opinions No. 0-1821 and 0-5632. In your letter of January 20, 1944, you point out that our cpinion No. 0-1821 refere to the comnission oulleotible on inde peodent sohool district tazes and not on common sohool district taxes.
Article 2795, V.A.C.B., reads as follows:
"The commissioners court, at the time of levylors tazes for county parposes, shall also levy upon all taxable property within any comon sohool district the rate of tax so voted if a specific rate has been voted; othervize said court shall levy such a rate within the limit so voted as has been determined by the board of trustees of said district and the county superintendent and oortified to said court by the county superintendent. If such tax has been voted after the levy of county taxes, it shall be levied at any meeting of said court prior to the delivery of the asseasnent rolla by the asseasor. The tax asseasor shall aseess said tax as other taxes are assecued and take an abstract show ing the asount of special taxes assecsed against each sohool district in his ounaty and furailh the same to the county superintendent on or before the first day of September of the year for which such taxes are asseased. The taxes levied upon the real property in said districts shall be a 11en theroon and the same shall be sold for unpaid taxes in the manner and at the time of sales for state and county tazes. The tax
*2 Honnreble I. G. HcWhirter, page 2 collector shall collect said taxes as other taxes are collected. The tax asaessor shall receive a comalssion of one-half of one per cent. For assessing such tax and the tax collector a comalssion of one-half of one per cent. For collecting the same. The tax collector shall pay all such tazes to the county treasurer, and said treasurer shall credit each sehool district with the amount belonging to it, and pay out the same in accordance with law.
You will note that the tax asaessor receives a comalssion of one-half of one per cent "for assessing such tax." This language is almost Identical to that contained in Article 2752, Vernon's Annotated Civil Statutes, which provides that the county asaessor and collector shall receive a comalssion if one per cent "for assessing" inde peadent school district taxes.
The reasoning applied in our opinion No. 0-1821 in construing Article 2752 is equally applicable to the construction of Article 2795; and it follows that in our opinion your tax asaessor is entitled to receive a comalssion of one-half of one per cent on the taxes as assessed, and not one-half of one per cent on the valuation of the property.
Yours very truly ATTORNEY GENERAL OF TEXAS
APPROVED FEB 3, 1944 (Signed) GROVER SELLERS ATTORNEY GENERAL OF TEXAS
JDS:AMA
By (Signed) JAMES D. SMULLER Assistant
APPROVED Opinion Committee By BMS Chairman