Case Information
*1 OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN
GROVCRSLLLLRS An0”NI-f GINII1.l.
Eoonorable Alton C. Arnold
County At tarmy
mzorla County
NIg1etoa ( Texar
Oplnlon MO. o-7123
Re: Whather the Oommlssloners’ Gear 3lr:
Vie are in reoelpt
lng the opinion or this depa
quote from your latter a8 foil
“The Co~~~&rloners’ C County, Texas, deslrea to appoint be known a8 an Vevaluatlon on WI th the County derinite salary ror Tax Collector’ suoh servloes et desirable and experlenoe, person,
la now Offloe and is a DaPuty it is not permissible under the law Sor one person ofiloes at the same tima as I have above enumerated, then I would like know whether a person holdlnq tha ottloe can also hold the orrloe 0r Deputy Tax Asses- expert’ ‘evaluation sor at the same tine, provided that he reoelved no pay as Peputy Tax Assessor but that he bs paid only as an ‘evaluation expert’; in other words, 1s it permissible for a person to hold both or- floes provided ha received no pay as Deputy Tax Assessor.” *2 morable Alton C. Arnold - oaae 2
:ve understand from the above quoted letter that the Court oontemplater the appointment of a Deputy Cmnlsslonera~ Tex Assessor-Colleotor to till the orrice of tax Wvaluatlon expert”, and that you desire to knoxher said Deputy may le,gslly retain his ?ositlon a8 (with or without oompen- satlon In hla oapaolty as Deputy) and, at the same time hold office of tax nvaluation expartv. ‘Ye point out here that a pGTGEfri00 1 s oreated by the Constitution by the statutes, ana that mloe oan exist exoept by sanotlon of law. (See 34 Tex. Jur., Pub110 Officers. pp. 328427, Sec. 5, and, oases olted thereunder). Ka know of no oon8tltutIo5al or statutory provision v:~hIch would authorize the orsatlon of the offloe of tax valuation e-.pert In ErazorIa County.. Xe point out, .however, that a oontraot of e.moioymant lo to be distinguished fmm an office, ror an office li?volves a delegation to the holder of some pw of the sover- ei::n functions oi the government, and the powers of the holder are conferred by law rather than by contract, while under contract, the speolfio rights, powers and obligations of the parties are defined by agreement. (See 34 Tex. JUr., Yublio orricers, Sea. 3, In this conneotion, we point out that th.is depart- pp. 324-325). ment held In Opinion MO. 0-6350 that the Commissioners’ Court was authorized by said rlrm would rurnlsh teohnioai to enter into a contraot.wIth a tax valuation firm wherc-
lnronxatlon, with respeot types or properties, certain for the use and benarlt of the Board of EqualIzatIon and correction In connection with its supervision, equalization
of assessments and renditions submitted to said Board by the Tax Assessor-Collector.
should the Commissioners1 Court contemplate anterlng into a contraot with the Deputy Tax A.ssassor-Collector, whereby eaid Deputy, in his individual capaolty, would furnish Inrormatlon the use of the Doard of 2quailzatIon in oonneotlon with Its equal- ization of valuations oontalned the assessments and renditions submitted to said EIoard by the Tax Assessor-collector, we call your attention to the following statutory pIWlslOns:
Artlola 7252, Vernon’s Annotated Clvll Statutes, which, in gart, provides:
“Art. 7252. l?aoh Assessor and Collector of Taxes may appoint one or more deputies to assist him In the assessment and collection of taxes, sud may require suoh bond from the person so appointed, as he deems necessary for his Indamnlty; and the Assessor and Colleotor of Taxes shall In all oases be for the prooeedlngs and misconduct I5 liable and aocountable offlce or 51s deputies; the Ceputles apgolnted in accord- anoe with the provisions of thls artlola shall do and perform *3 gonorable Alton C. Arnold - oa6se 3
all the duties imposed and required by law of Asse8sors and Collaotors or Taxes; and all aots or 8uoh deputies done in oonfonnlty with law shall be as binding and valid as if dome by the Assessor and Colleotor Of Taxes in person. . .";
Artlole 7211, V.A.C.S. wtlch, in part, pmvldes: *Art. 7211. Eer8after when any person, firm or corpor- ation renders his, th8Ir or Its property in thlo State ror taxation to any tax assessor, and makes oath a8 to the kind, charaoter, quality quantity of such property, and the sold offloer aooeptlng eald rendition from suoh person, flnn or oorporatlon 0r suoh property I8 eatl8flsd that lt la oor- rectly and properly valued aooordlng to the reasonable oash market value of suoh property 05 the mrket at the time or its rendition, ha shall list the same acoordlngly; but, if the assessor 1s satisfied that the value Is below the reasonable cash market value Or 8UOh property, he shall at onoe place on said rendition opposite eaoh piece of property so rendered an amount equal to the reasonable oa%h market value of suoh prop- arty at the time of its rendition, and if such property shall be found to have no market value by suoh opfloer, then at suoh sum as said offloer shall deem the real or lntrlnsic value of the property; owner thereof and If the person listing such property or the
is not satisfied with the value placed on the property by the assessor, ha shall 80 notify the assessor, and if desiring so to do make oath before the aaseasor that the so fixed by said offloer on eaid properby 1s exoes- slve; suoh orrloer to furnish such rendition, together with !~is valuation thereon and the oath of suoh person, firm or if any suoh oat& has been made, to orrioer any corporation, court or the county in whloh said rendition the commissioners’ was made, rhloh oourt shall hear evidenoe and detexmlne the (here give true value of suoh property on January First, year ror whloh assessment Is made) as is herein provided. . .“;
ArtIole 7206, V.A.C.S., which, part provides: RArt. 7206. Each commissioners court shall convene and sit as a board of equalization 05 the second bfonday 15 May of each year, or aa soon thereafter as practicable berore the first day of June, to receive all the assessment lists or books of the assessors of their counties iOr inSpeCtiO5, OOrrectiOn or equalization and approval.
“1. They shall cause the assessor to bring before them at such meeting all said assessment lists, books, etc., and see that every person has rendered his prop- Inspection, and shall have power to send for erty at a fair zmrket value, *4 gonorable Alton 0. Arnold - Pa,qe 4 books and paper%, swear and quality persons,
persona, osoertaln the value of suah proparty, and to lower or raise the value on the same.
“2. They shall have power to oorreot errors In assess- lllents.
“3. . . . .
“4. After they have lnspeoted and equalized as nearly as possible, they shall agpmve said llets or books and return same to the assessors ior making up the general rolls, when said board shall meet agaln and approve the same if same be round aorreot.
“5. . . . .
“6. The assessors of taxes shall furnish said board on the first Xondap In Map of eaoh year, or as soon thereafter as praotloabls, a oertlf’led list of names or all persons who either reruSe to swear or to qualify or to have signed the oath required by law, together with the assessment of said ;erson’s property made by hlm through other Information; and said board shall examine, equalize and correct assessments so made by the assessor, and when so revised, equalized and correoted, the same shall be appmved.”
‘Under the provlalons of Artlola 7252, aupra, a Deputy Tax Assessor-Colleotor Is granted fill “to do and perform authority all the duties imposed and required by law or Assessors and Col- lectors of Taxeav~, and his aota “done In oonronnlty with law are as blndfng and valid 8s if done by the Assessor and Colleotor of Taxee person.* Under the provisions of Artlole 7211, Tax Aeseasor- Colleotor, or his Deputy, Is autLorlzed to list property at the rendered valuation when he la aatlarled that said property has been properly valued; but ii he la satisfied that the rendered value is correot value of said pzvperty, he Is required belm and pnper to place on said rendition the amount ‘.hlch he deems to be the oor- rect and proper valuation of auoh property. Under the provlslons Or Section 6 or Artiole 7206, the Assessor-Colleotor, or his la required make an assessment and place a valuation upon all un- rendered properties In the county and to furnish to the Doard of - mtion, by a prescribed time, a oertlfled list of owners or Wlrendered properties together with his assessment and suoh 2ropert.y. Dnder the provisions of Seotlon 1 of Artiole 7206, la required to submit all or the Lsaessor-Colleotor, his Deputy, his assessment lists to the Commlssloners’ for Its inspection. court Oorrection and approval at the time said court convenes as a Doard Of Equalization In the manner prescribed by said hrtlale. Thus,
Fonorable Alton C. Arnold - usa8 5
under the Soregoing statutory provisions, the Tax Assesaor-Col- lector, or his Deputy, has certain 9reaorlbed duties to perfollp, in :tis orflolal ospaolty, with reterenoe to the valuation of all rendered, as well as unrendered properties in the county.
In view of the foregoing provisions, it la statutory our s9inlon that the aerrrloes whloh a Deputy Tax Asseaaor-Col- lector, would perform under a oontraot, whereby, in his individual oapaoity, he would furnish lnfonnatlon as to the valuation of ;ropertlea for the use and benefit of the Board of Equalization l$ its supervision and equalization of assessments and renditions, ?!auld be related to and oonneoted with the duties above mentioned vP,ich he is authorized and required by law to perform In his offl- cisl capacity.
‘Ye point out here that the compensation of e Deputy Tax ;.s:esaor-Collector in Brezorla County Is governed by the appli- cable section of Artlole 3902, G.A.C.3. Furthermore, we oall your attention to the following language contained in 3eotion 53 of .:.rticle 3 of the Constitution of Texas:
“The Legislature shall have no power to grant, or to authorize any county or IlDlnlclpal authority to grant, any extra ooapenaation, fee or allowance to a pub110 officer, agent, servant or oontraotor, after aervloe has been render- ed, or a contraot has been entered into, performed in :::hole or in part; nor pay, nor authorize the payment of, anp claim created against any oounty or munloipallty of the State, under any agreement or oontraot , made without authority Law.”
Although it has been held that the CommlsaIonera~ Court may lavrrully enter into a oontraot with a county offloer, in his individual capaolty, to perform services for the oounty when said in his official capacity, in connection has nonlegal duty, officer with the services whloh he performs under auoh contraot (Jones v. Beltman, 171 3.;‘:. 227; Lattlmore v. Tarrant County, 124 S.:V. 205), we know of no provision authorizing a commlasloners~ court to enter Into a oontraot with an officer to furnish information with reapeot of pro9ertlea, in his Individual capacity, when the law authorizes and requires said offloer, in his offiolal oapac- to approve the valuations as rendered or t0 place what he con- ity, aiders to be a Jroper valuation upon such renditions, as well as to nake an assessment and place a valuation upon unrendered 3mperties, and to submit all of such lists of renditions and assessments t;e Board of Equalization its oonsideration. In view of the it is our opinion that so long as the Deputy Tax Asaea- foregoin:, sor-colleotor retains his official ?osItlon as such the *6 znorsble Alton C. Arnold - oaca 6
Co:~.~zlasloners~ Court viould not be lerrally authorized to enter into a cmtrsot with said Deputy to perform the duties of tax valuation expert, regardless of whether or not he reoelree a salary as a repute. It la our rurther opinion that any agreement to pay said Deputy any amount es salary otherwise, in exoeas of the maxl- num compensation presorlbed by the applloable seotlon of Artlola 3202, which oovers all oompenaatlon allowed by law for all of the ofliiolal services of auoh inoludlng his aervloes in oon- nection with the ve,luatIon of properties for taxation, would oon- stitute “extra compenaatlonW, and the payment to said orricer such extra compensation would be in violation of Artlole 3, Seotion 53 of the Constitution of Texas.
7/e trust that the above and roregolng will aatlstaotorlly answer your Inqulrlea.
Yours very truly,