Case Information

The Attorney General of Texas My 28, 1985 JIM MATTOX

Attorney General Phillip A. Lohec, C.P.A. Opinion No. JM-322

supren w Court Building Galveston County Auditor P. 0. BOX 12549 County Courthouse Re: Whether contributions to Aus!,n, TX. 76711. 2546 5121475.2501 Galveston, Texas 77550 F.I.C.A. under article 69521. Telex 9101674-1367 V.T.C.S., constitute a salary Telecopier 51214754266 supplement to a county court-

at-law judge 714 Jackson, Suite 700 Dallas, TX. 75202.4508 Dear Mr. Lohec: 2141742-6944

Pursuant to your limited authority to request opinions, you ask what constitutes th#: salary of a district judge sitting in Galveston 4624 Alberta Ave., Suite 160 County for the basis in calculating the salary for the positions of El Paso, TX. 79905.2793 9151533.3464 judge of county court nos. I and 2, and probate court in Galveston

county. Specifically you ask: ^[7132215666] 1001 Texas. Suite 700 Houston, TX. 77002-3111 section 5,Jv), V.T.C.S.] constitute a supplement security nuder the provision of [article 69511, Whether the contributions paid for social and is ustd in compiling the salary basis for the 606 Broadway. Suite 312 positions of Judge of County Court No. 1, No. 2, Lubbock, TX. 79401-3479 and Probate Court? 606l747.5236 We conclude that section 4 of article 695h, V.T.C.S., specifically 4309 N. Tenth, Suite 6 excludes these social security contributions from the salary of a McAMen, TX. 76501.1665 district judge sitting in Galveston County. Therefore, these 512/882-4547 contributions should, not be considered in computing the salaries of

the judges of county 'court nos. 1 and 2, and the probate court.

200 Main Plaza, Suite 400 San Antonio, TX. 76205-2797 The legislature has provided that: 512/225-4191

The Cowxmissioners Court of Galveston County shall fix the yearly salary of the Judge of the An Equal OppCrtUnitvl County Court No. 1 of Galveston County at a sum Afflrmatlve Action Employer

not less than 90 percent of the total salary including supplements. paid any District Judge ii and for Galveston County. . . . (Emphasis added).

V.T.C.S. art. 1970-342a. Oil(b). Identical language has been used to provide for the salaries of the judges of county court no. 2 and the probate court. V.T.C.S. art. 1970-342b. 911(b) (county court no. 2); V.T.C.S. ert. 1970-342, S9 (probate court). These stetutes were enacted to equalize judicial salaries within Galveston County. Cf. Schattman v. County of Tax-rent,, 618 S.W.2d 864 (Tex. Civ. App. - Port Worth 1981) (Spurlock, J. dismnting, et 866).

The legislature has prcvided that state salaries of all state officials end employees, in::luding district judges of the several judicial districts, shall be d,etermined by the General Appropriations Act. See V.T.C.S. ert. 6813b. The commissioners court of Galveston Countymay provide edditiomal compensation to judges of district courts of Galveston County. V.T.C.S. art. 6!19a-28. Thus, a district judge's salary includes en emotmt provided by the state legislature in the General Appropriations A,ct end any additional salary supplement the county commissioners court may wish to provide.

The stete's contributior. to the Social Security System on behalf of district judges Is governed by section 5(b) of article 695h. V.T.C.S. That provision provides in pert:

The State is not required to pay any contributions of State-paid judgtse under the Federal Insurance Contributions Act. However, the Legislature may provide in the Genwal Appropriations Act for the State payment of Sxute-paid judges' contributions under the Federal Insurance Contributions Act et any rete end on any amount of State-paid coxapensa- tion that it conuiders appropriate. There is imposed on the services of State-paid judges which are covered by en agreement vith the Secretary of Health end Human Services a contribution with respect to wages (as defined in Section l(e) of this Act) equal to t:he amount of the employee tax which would be irqwased by the Federal Insurance Contributions Act lif such services constituted employment within t'he meaning of that Act. Any contributions in excess of the State payment, if any, prescribed by the General Appropriations Act are the obligations of the State-paid judges.

V.T.C.S. art. 695h. 15(b).

Section 4 of article 695h. V.T.C.S., specifically provides that "[tlhe payment of contributions by the Stete under the program may not be considered compensation under any law of this State." When both section 4 end section 5(b) ,a:ce reed together, it is clear that the legislature did not intend t'het these payments be considered es pert of the total compensation to district judges for purposes of state law. I

Accordingly. we conclude that contributions paid by the stste under section 5(b) of article 695h. V.T.C.S.. should not be included in computing the salary of a district judge sitting in Galveston County for purposes of article 1970-342a.

.SUMMARY Section 4 of article 695h. V.T.C.S., specifi- cally excludes social security contributions paid by the state undrr section 5(b), article 695h. V.T.C.S., from the salary of e district judge. These contributions should not be used in corn- piling the salary basis of a district judge to determine the sal,aries of the judges of county court nos. 1 end 2. end probate court.

JIM MATTOX Attorney General of Texas TOM GREEN

First Assistant Attorney General

DAVID R. RICHARDS

Executive Assistant Attorney General

ROBRRT GRAY

Special Assistant Attorney General

RICE GILPIN

Chairman, Opinion Committee

Prepared by Tony Guillory

Assistant Attorney General

APPROVED:

OPINION COMMITTEE

Rick Gilpin, Chairman

Jon Bible

Colin Carl

Sussn Garrison

Tony Guillory

Jim Moellinger

Jennifer Riggs

Nancy Sutton