Case Information
*1 @ffice of tfie Rlttornep @eneral
Bate of ‘Qexarr
DAN MORALES Match 13,1998 A~oENEnAL
TheHonorable James M. Kuboviak Opiion No. DM-470 BrazosCounlyAttomey
3OOEast26fhstreef suite325 Rez Whefher the tax collector of a county that contracts mdcr se&ion 6.24(b) of the Tax Code to Bryan, Tacas 77803
have its taxes cokcted by another entity must regista with the Board of Tax Rofbssional Bxaminas (RQ-971)
YoUrillqUby- tbeqxmsiiiliticsofacountytax assessorsollecXorinacountythat ~~tostction6~ofthcTaxcodetohaveitstaxcsassessedandco~ectedby~~a entity. YoufirstasIcwhe&eramcc&iugtax assesor-coIl&or must approve contracts for ~orco~ectingtaxcs’alrcadyineffcctatthetimeheorshctaktsoffi~
The asscsor+Aector fix a counly, detamkd as pxovided by article VILl, sections 14,16, and 16aoftheTexas Constitution,z“sball assess audcokcttaxes onproperlyinthe county for tbe c~tmty.~ Section 624%) of the Tax Code provides as follows: * ‘onascourtwiththeappnwalofthewunQ assessor collector
ctlhe-- may con&act as provided by the InterlocaKCwpemtion Act4 with the goveming body ofanother taxing unit in the county or witb the board of *2 The Honmable James. M Kuboviak - Pagq 2 (-70)
dkctorsoftheappr&ildishictfixtheothcrunitorthediskicttopaf6rm duties relafhg to the assessment or collection of taxes for the county. If a cou$yconhctstohaveitstaxesassesedaudcollectcdbyanothextaxing uuitorbytheap@saldi&ict,ihecontr&sball~the~unitorthe districttoasscssandcoUect~taxesthecouatyisrsquiredtoassessand collects
lbisprovishauthohsacor&acttoobtainas&taweforthecountytax aszssorallcdor withrcspwttothe asswsment or collection of taxes, and not to supplant hh6 “w-s defined by the statute requiring xq@ratim of persons who paform assessment and cdkction fimct~7m~uthosc6unctionsdesaibedinchepta26,Taxcodt,andpaEnmedby~l~~ of political &divisions or by pasons acting on behalf of political &divisions, to dctcnnine an amouatofadvakmxntax.* “C6lhxtions,“asdehedbythesames@tute,mtaas‘Wmsefimctions dcscdmi in CY1aptex31 and Sections 33.02,33.03, and 33.04, Tax Code.”
Otdiuady,wntrackmadebya commkionescout&orasimilarbody,carmotbercpudiatcd maely~thc~~~ofthebodyhas~cntlychangcd’ Texas courtshaverea&d this cod&on with nspeet to school boaxd con&acts to ixnploycc tea&q10 a commisiom ~~‘s~.~~acorparationtoprovide~~services” andacommission~ court’s contractwitha mpaviwr of mad con&u&ion for the time sxsonably necesaqtocompletethe wrJxk.= AssmningthatthecontracttaassistthcEax~~~~the~~~~0ftaxcscomplicswith thetzMubny~onandothamlevantlaw,webelievetha;atax~ a&xssor~~sappmval biithatofficefortheteunofthecontra& Acontmctahadyenteredintobythecommissioners
Tax Code 6 624(b) (footnote. Add). Boo Gmm v. .9tamt, 516 S.W2d 133 cm. 1974) (de+
‘Attomcy Gwad Opiolw.gJM&). apjmacdto~cumIy~- assramtmviwllectiw6o6cswtcdinbkrlgbtwdwtlothca qWnright). AildrmddrAbbotv.McKiwq3SOSW2d333 (Ta 1%l)(iilicd8utho&yof- . ‘waswoIt toamlnctwithprivltcfirmfor~0fd~in~).
‘V.T.C.S. art. 8885.
‘Id. 0 2(2). ‘GulfBithtdifhic Co. v. Nueas Gwgv, 11 S.W.Zd 305,310 (TUL Camm’nm. 192S.judgdi adopted). %Cller v. &i&y, 65 S.WJd 417.420 (Ta civ. App.-Galveston 1933. wit mf a); Town of Pemsall v. Woo& 50 S.W. 959,961 (lkx. Civ. 439.4899, no wit)
“J.N. McGzmmon, Inc. v. Bk+m CZo@v, 89 S.W2d984,986 (1936).
‘Wf Bithullthic Co., 11 S.W.2d at 310.
The Honorable James. K Kuboviak - Page 3 (DM-470)
court and approved by the county tsx assessor+ollector would not be subject to spproval by sn individual who assumes the office of tsx sssessor-collector dmicg the term of tbe contra&”
You also ask whether thedx assessor~llector of a county that contracts under section 6.24(b) of the Tax Code to have its taxes collected by another entity is quired to regisk~ with the Board of Tax Professional Ekamks under article 8885, V.T.C.S., and if so, whether the county would be required to pay for tbe course work reqoircd for cutXcatiou
Article 8885, V.T.C.S., creates the Board of Tax Professiona Examines (the “board”) and requirtsthcregistrationandcatificationofpcrsons~intaxappraisalassessmenfor fim&ons. ‘Ihe ‘bard by rule shall adopt minimum requirements for the cu&ication of cobtion =lw-=~“” Apcrsonregkkzdassnasscasororassesso r-collector mast attain cext%cation a5 aregistaedTexas assessor within five years after his or her i&al n@rati~n.~~ The board has adoptad~o~raquirancntsforcatificationinvadousclassificationsofpcrsonsraquiredto registaJ6
Seetion 11 of srticlc 8885 provides that the following persons &all regiskx with the board: ~-&llector, tsxcollector,orothapasonde@ateIby (2) the- the governing body of .a tsxing unit as the chief admi&&or of the unit% assessma& fimctions, collections limctions, or both; and other persons who assessment or collections functions for the unit whom the chief r of the unit’s tax officer requires to ngista and *4 TheHonorableJames.M.Gboviak - Page 4 m-470)
Attorney General Opinion H-l 120 of this office concluded that the county tax assessor- collector was requbd to regiskr with the board undo folma article 7244b, ~V.T.C.S., tbe pxdecesor statateto article 8885, V.T.CS. Attomey Gawal Opiion H-1120 (1978) at 3. Article 8885. V.T.C.S., does not eqmsly exempt hm registration the constitutional county tax assesor- ~U~if~or~hasapprovedaninMocalcontractforanothatcodng~twOpaformduties reb>othe- or collection of taxes.“17 However, se&ion 15 of article 8885, V.T.C.S., adoptedsevaalyeanaRafheiwlsnce of Attomey Gawd Op.&ion H-I 12O;may in effect exempt suchtax asxsor+&ctom Sedion IS provides as follows: “An applicaut must be at least 18 years of age, a nsident of the State of Texas, a person of good moral chracbx and aeh$v agag& in apprais4 a.wsssmBlt. or colledion for a tdng unit?”
Itistheboardkopinionlhatacountytax asseswrcollectorwhohasapprovedacontmctto transfa assessment and collec$ions to another political subdi~on is not %ctively algaged in appraisalsssssmenfor~Uectionfora~rmif”amithaeEmisncithanquirrdnorpamittcd toregis&withtbebosrd.*9
Thepbrase%ctivelyaqaged”appearsinmanyTexasstahtes. Forexampk,fourmemh of~TotasBoardofArchacctural~mustbe~~whohavebeen”activey~ in the practice of architecture for five years precedhg their appointmenLm The Insurance Code providesthatnoU~shallbcgrantcdtoanypersonunlessthatpcrson”isorintendstobe,
“Tax Cdc 5 624(b).
“V.T.CS.ut888S,$lS(~uided). Ihe~wrp~h1983and~cdrprcctionlS ofmiick7244b.V.T.CS. ActofMay26,1983.68thLq.,RS.,c.h980,~ 1.1983Tcx.Ga~Laws5329,5338. Article 7244b was xedc&ated as article 8885. V.T.CS, in 1989. Act of Feb. 22,1989,7&t Leg.. R.S., ch. 2, $8 14.04, 16.02(d), 1989 Tcx. Gw. Laws 123,181.199.
22 TAC. 8 6?.3(3)(C).
V.T.C.S. art 249a, 5 2(a)(l). *5 (DM470)
The Honorable James. M Kubovisk - Page 5 actively engaged in the sdiciting or writiug of insurance for the public genexaUy.*’ The rule allowing attorneys hm other jurisdictions to be admitted to the State Bar of Texas without exaamhon requks the applicant to bave bee0 ktively and &shfiaUy atgaged” in tbe practice of law as his or hex principal busimxs or occupation for at le& five of tbe last sevea yearsP
The phrase “actively engaged” is not defined by article 8885, V.T.C.S., and we have not found snotha statute that defines it. Words in a statute are ordharily given their plain meaning,n andadictionarymaybc~~~todctcnminethcmtaningofaw~~ Adictiomuyhasdefhed “actively,” as “in an active mauntx,~ aud “active” as “a by action ratha than by contemplations “Engaged” has been defmed as “occupied, emp10yed.~ In a case involving admission to the Rhode Island State Bar by reciprocity, the Rhode Islaud Supreme Court dekrmined that kgaganwt in the active geaad practice [of law] means a showing that the legal activities of theapplicantwerrp~~onafull-timcbasisandconstitutcdhisregularbusiness.‘~
In the contort of section 15 of srticle 8885, V.T.C.S., we believe that a person “actively eagaged in appraisal assessment, or collection for a taxing unip must do .the actual work of asses&g ad c&zting taxes The board reads section 15 as limiting section 1 l(2) of article 8885, whichreqires%etax assessor-collector, tax c&xtor” and various other persons to regktcr.
=%a Codcart. 21.14,s 5.
nBigHAuto AuaSon. Inc v. SaenzMotors, 665 S.W.2d 756.758 (Tex. 1984).
=%a! ofh. Chm’n v. Duncan, 174 S.WZ?d 326,328-29 (Tex. Civ. App.-Amarillo 1943, writ nf d) (court mayconsult~dictionnrytodctcrmincthe~ofawordorphrascina~~~).
“1A C.J.S. Aaively 756 (1985).
WEBSTEWS THRONEW INTERNATIONALDI~ONARY 22 (3d cd. 1969).
=Id. at 75 1 (all capital letters in ow).
=P&ionr ofJackson mdShi&iv, 187 A.2d 53$, 540 @U. 1963); see Appeal of Rogem, 83 A.2.d 517 (Ma 1946) (pctitioncr whose law practice was of a desultory natux. consisting of a few cases, consultatio& and debt collections, was not “adively and continwualy engaged in the pm&x of law”); c$ Lucius v. S&z& Board of Bar Exmnimm, 503 P.2d 1160 (NM. 1972) (“adual pm&e” is opposite of casual, occasional, or clandestine pmctic+ md implies adivc, open and notorious eqagemmt in a busims, vocation, ox profession).
‘W.T.CS. art. 8885.8 IS.
The Honorable James. M. Kuboviak - Page 6 m-470)
We b&eve &at &is is amnable con&r&ion of sections 11 and 15 of article 8885, and accurdingly we will deft to the boa&s judgment on this matter.M We conclude that the tax assesor-coUectorofacounQthat cm&ads uadcx section 6.24(b) of the Tax Code to have its taxes Ahted by anotbcr entity is not actively engaged in assess& or collecting taxes within the meaning of section 11 of article 8885, V.T.C.S., and thaehre is not nqcired or permitted to register with the Board of Tax Professional Examin= under article 8885, V.T.C.S.“’
Jnviewofourdecisionthecountytax asscssor+&c$or may not be certified by the board, we will not address your question about payment for the course work required for certiEcation.”
‘9%~ coo16 will ordimuily adopt a wostmctiw placed on B statute by a depa+ht charged with its administrstoo, ifthe wosimdion is masooable. ollwrl v. Kadme, 427 S.W.Zd 605,608 (Tcx. 1968).
“We do not bclievc~ that section 11A of article 8885, V.T.C.S., req&es a different result. This provision, -ooll& of a wlmty with a poplhtion of 1,ooo,ooo or lxxx,” applies Whi&crenpltflOUlICgiWlrcgistration”[~]taxsssegor wh~ornotthcwontytax asssmr-wllwtor is actively engage.3 in assessing or collecting taxes. Tax assessor- moreover subject tc contiuukg education rcxphwm specifically applicable cOllCChSCXZP@dby~llAarC only to them See Tax Code 0 6.235.
=22 TJ,.C. Q 623.3.
p. 2660 *7 (DM-470)
The Honorable James. M. Kuboviak - Page 7
SUMMARY When the commissi oncrs court of a comty contracts under section 624(b) of the Tax Code to have its taxes collected by another entity and the the wntnct would not be subject to approval by an individual who assumes the office of tax assessor-coUector duriug the term of the co&act The tax assessor-c&xtor of a county tbat contracts under section 6.24@) of the Tax Cude to have its taxes collected by another entity is not actively engaged in asses&g or collect& taxes within the meaning of section 15 of article 8885, V.T.C.S., and therefore is not requinxi or permitted to register with the Board of Tax Professional J&mkrs under article 8885, V.T.C.S.
DAN MORALES AttomeyGeneralofTexas JORGE VEGA
FirstAssi&mtAttomeyGeneral
SAR4HJ.SHJFZBY
cbsir,opiioncummittee
PmparedbySusanL.Ganison
Assi&mtAttomey General
p. 2661