Case Information
*1 R-58 E ~KNEY GENERAL PRICE DANIEL ATTORNEY GImEHAI.
February 140 Hon.. Charles T, Banister Opinion No, V-58 County Attorney Navarro County Re: Navarro Junior College, - -
Corsicana, Texas Gounty Asse330r-C;01-
lector for, necessity of to make bond imder Article 2815h,, Section 11, VaAXrSa Dear Sirt
Me acknowledge receipt of your letter of re- cent date wherein you request an opinion from this De- partment on the following matters submitted, in sub- stance, as foilows,:
e located near er Article 281511, thereof is making use of the ssrviees of the Navarro County Assessor-Collector to asses8 and col- lect taxes for the College under AY%icle 2815h, Se&ion 7b (a)& Said Aasesaor-Col- lector has, of ceurne made the bond erdi- narily required of a county Aaseas@r-Gel- leatora Section 11 of Article 28l5h, pro- vides for a bond for "the Assessor-Collector of taxes for the Junior College District."
Chmetfond Should the Navarro County Asse8ser4MJsctor make an additional se rate bond under Section lla Article 28 5h# for the specific protection of the Junior College Funds?
Article i'247$, VsAaCaSa, requiring a bend for State taxes, provides, among other things, that each CSUA- ty Assessor and Collector of Taxes, before entering OA the duties of his office, shall give a bond payable to the Governor and his successors in office in a sum which shall be equal to ten (lO$) per cent of the full ameunt of the State tax of the county as shown by the last pre- ceding assessments provfded said bond shall not exceed Fifty Thousand (#50,000,00) Dollars* Thfs statute fury
HOG Gharles T. Baaiatar - Page 2, V-58 ther provides "Said bond shu. be conditioned for the faithful performance of the duties of his office as Assessor and Collector of Taxes for and during the full term for which he was cleated or appointed."
Article 7249 provides, in effect, that the Assessor and Collector of Tsma shall give a bend aimi- lar to that required of him by the State with like CeAdi- tions to the Ceuaty Judge of their reapeative CGlDtieB and their successora in offloe in a sum Aot less than ten (lU$) per cent of the whole amount of the aeunty tax, as shown by the last preceding assessment; rovided said ",;;," shall not exceed Fifty Thousand (~50,0&3,00) Dal-
e Article 281511. Section 7a. V.AJ.S.. at page 701, provides ia part as follows: -
"The Assee*or and Colleater of such Junior Colle e Districta shall amew the f taxes and co lect the same in the manner
A@W provided by law for the cellectien of ad valorem taxes by Couutp Assessors and Collectore.n (cl;
Article 2815h, Section 7b, Subseation reads in part as follewsl "1~ lieu of the manner of assessment . . _. ^ . . . . .
ana collection 0s saxes, as proviaea m Section 7a the Board of Education of said Junior.Coliege District may provide for the assessment, equalJsation, and.collection of taxes in the manner fallewing, to-wit: .
*(cl The Board of,Eduoation of mch Junior Colle e District Lf they refer to do so may h ve the tax&s of thei$ District assesied and eellecttd by the Asaesser Collector of county *axes $n the county is which said District ehall be loaatad, or collected only by the Assessrr and CeUector of ~aw8y taxoep IA such @Vent, 8Uch taxes shall be assessed and collected by said county officers, as the case may be, and turned over to the treasurer of Junior College Dietriot fer which such *3 Hon. Charles T. Banister - Page
taxes have been collected,
Under the facts submitted, the Xavarro Junier College District is making use of the serviaer of the Navarro County Tax Assessor-Collector to assessand col- lect taxes far the aollege,, When it has been decided that the County Tax Aesesaor-Collector act as such urauant to for the said Junior Colle e District Article 281jh, Section 7b. above quoted provirions o P; additional duties are %mpsed upon the County Tax (cl Ass&or-Collector and he does not hold two offices in d.~~$ar~ng such duties. Prultt W6 Glen Rose I.S,Db
4 S.WO (2) 1004 and cases cited therein. The result is merely the imposition of addStiena1 duties upon the office of County Tax AsseasomCollector.
Article 2815h, Section iX, V*A.C.S,, pro- vides as follows: Collector of Taxes
"The Assessor for the Junior College District shall enter into a bond with two or more good and suf- ficient sureties or surel: bond for the pro- tection of the Junior Go1 Y ege fund, said bond to be made payable to the Board of Educa- tion of the Juni'or College D,istrict and to be made in a sum net less than double the amount of money which may be in his h-ads at any time while in offioo, The amount ot said bond will be fixed b the Board of Education of the dunicr College ii istrict and a co y filed with the State Board of Edueatiens Tie Junior Col- lege Board shall require 8 similar bond of any and all other persona or c,or orations in whose possession such funds may & e kept,"
The first sentence of Sqclion lip provider that "the Assessor and Collector of TWes for the Junior College Distrielr shall enter into 8 bond 0 e * protection of the Junior College fund": the second son- tence thereof provides "The Junior College Board shall require a similar bond of any and all other persons or corporations fn whose possession such"funds may be kept," Under the provisions of Sets 10 of Art+. 2815h, the County Tax Assessor-Collector fn the instant, situa- tion is intrusted with the collection of said taxes and shall on or about the Etnth of each month er at such other times as may be prescrtbed by the Board of
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Ron. Charles T, Banister - Page. 4,, v-58
Education of $aid District make a report shewing all plaw such finds with moneys collected, Treasurer of the Junior C&loge District. This statute Section 11, express1 auther- ises the governing bodfes of Juni@- College i: ietricts to require a separate bond when the County Tax Ao- act8 In such o&paoity the Junlor sessof-Collector College District. It Is, n&en that therefore, our o the Navarro County Asssssor-Colleckr ehe d be M- UP qulred to make a separate bond undsr previaiena af! Section 11, Article 2&l!%, which b Sn,additien to, the bonds he has made under Articles 7247 md 7249, said additional separats bond to be made for specific protection of the 3unior College funds,
With respect to the payment of the pretium en said separate bond required of the Assssrer Collector of aTavarro.County, we quote in part, the provisions of ArElele~7247, V~, A. C, $*, as follows:
eWbenever the assessor and colleotor of taxes of any. county Is requirad'te give a separate bond ta co*ap distr&ct taxas by him, suah bond shall be a)- collected proved by the governing board, , 8 b of such districts, and the premium on same shall be paid ant of first crl~bctlons for such dirtr%ctepw
the State and County,
Yours very trdy ATTOR,NEX GENERAL OF TEXAS’ By &&d&j:- Chest&r Ei;stUs CEO:AMM:erc APPROVED: Opinion Gems By O. S., Cbainul