At the direction of the House Transportation Committee, you have requested our opinion concerning whether a county auditor must be appointed in Kerr County.

Article 1645, V. T. C. S., provides: In any county having a population of 35, 000 inhabitants or over according to the Last preceding Federal Census, or having a tax be appointed every two years an auditor of accounts and finances, the title of said office to be County Auditor,. . .

In Attorney Genera,1 Opinions WW,-1142 (1961), and G-4828(1942), thi,s statute Since we have been informed that Kerr was held to be mandat:ory. County had a tax valuation of $51, b22, 707 in 1974, a county auditor clearly must be appointed pursuant t,o the procedure provided in artic,le 1647, V. T. C. S. Article 1645a-9, which purports Tao prohibit the appoimment of a county audi- tor in counties of a populat:ion less than 25, 500 except upon petition of the commissi,oners court is inapplicab:lle, for article lb45 is of subsequent enact- ment. Popham vi Pat,terson, 51 S. W. 2d 680, 684 (Tex. Sup. 1932).

SUMMARY A county auditor must be appointed for Kerr County. Attorrwy General of Texas p. 2555 *2 The Honorable James E. Nugent - Page 2 (H-571)

Opinion Committee

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p. 2556