Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
Hon. Tom L. Hartley
Crlmlnal Dlatrlat Attornq
Bdlnbure, Toxa6
Dear Sir:
We harr ouof~11~ oonaido opinion of thlr dapartlsn
'se oopy 1x1 part iron rour roq
*II Independent rangement heretofore mplojred an x praiaal of properties within Allen Independent tlve munlolpalltles School Diet a8 inror=t rerpaotlre equitable equallza-
Sohool Dlstriot 1s an lty limits of the City of k!cAllen but The 3oard or Trustees or the hkAllen 001 3istrict and the City Comission of the n have felt it would be to the public interest ror the sme three men to serve as the board of equalization for both the City and the Sohool 3lstrlot, the City alone however compensating the members of said sbgzdt,l’g itoh,e r services. The board would sit at the i 0th the City and the Sohool Dlstrlot, rendering however separate reports to each municipality.
41‘ Hon. Tom L. Eartloy, page 2 to you for wmfmr:
“Throw queotlono are Frromted w IRS’8 Uador the prorloloao of Artlolo 1066B oan the Cltr we 56 l l oma board of rquallzrtlon a8 the Sohool Dlatrlrt whom the Cltf rnd the Sohool Diotrlot haro l rparate tax l ooooo~ro and oollrotoro?
t 10 Art1018 1066B uaoonotltutional in the “YE. 40, Art. 16 or the Conrtltution whloh oeyo
right 0 no peroon, with cutoin rrorptiona, ohall hold or rroroioo 8t thr oaao time, more than one oiila8 of 8molunwnt.
“TAIRD: Ii it lo your oplnlon that Art. 10668 oa bo uood o-f thr mualolpallty (the City la thlo oaoo) entlrru wlthln the boundary oi l larger nrualolprllty (the So&o1 Dlotrlot) l lro uaoo tho au8 tax aaoooaor and oolleoto? aa the larger aualoipolity~ would an rrraqomont a@ horotoforu outlined whore both the City and Sohool Dlrtrlot use the om thxoo 1108 l o l eab o r o of tho boa-68 or qwlltrtlon tar both thk City UM Eohool I]lotrlot, tho City paylag them ior tholr oa~loeo, ooartltuto o rlolatlon of SOO. 40, hrt. 16 of the Conotltution? It lo my undorotandlng that ln your oplnlon No. O-3175 you held that the City of Amarlllo snd thr knarlllo Indrpeadmt School Xotrlct oould uoe thr OaW thrro maa a0 a Board oi Equallzatlon Sor both aunloipalltleo whllm you oaem to hold t.h? oontrary ln your oplnlon No. O-3721..
Ue anower your tire: qurrtlon la thm negrtlrr ror wo believe lo ‘ipyarent from roadlng Artlolo 1066b It wao the Legiolaturr &hat a muniolpallty or dlotrlot intentlon:of lootfed wlthln another aunlolpality or dlotrlot in lecltlng 3osrd or :quellz6tion, utilize the service0 of the Tax ,88es6or, ~34 Tax Collector Or suo:~ other munlol?ality or mst end board end nst merely use entire services of tte orrioers 'Se prorlslozs tkro.J:hout thlr thl. rerrloe cf OnG of them. orrlcers
artlclr reter to tte utlLl.zat!on of the serrloes there 1s not the ell&htest lntlcr.tlon sni board conJunot:yely; th:1:, the services or one of tli6 orfloers bO6rd my be used tho.ss Of the Oth6rF. TLe language quoted below from bnl not irtlole 1065b well substantiate8 thlo lnfsrenoc: or dlotriot lr. the State or
-Any . . . munlolpallty within thb boundarleo ot another Tex60, located bntlrely Wnlolpality dlotriot 1s Persby empowered, authorize, by orllnmoe or rcsolutlon, tEe ?ar :sscss~r, ?oarl of
,I>lti6LiXl Te~i COl?CCt;Z 2,’ Z'URIOl;:ei!tje 1:: non. Tom L. Hartlap, paga 3
which is looated to not as Tu Aaaa~~aor, Board of and Tax Collaotor raapeotiraly for tha Equalization it88ir 0rtM munioipalitp or diatriot so availing 8da orrloora and Board or Equalization. aarrloar “The property in said muniolpality or dlatrlot utlllabg tha l ar rioa a of auoh Aaaaaaor, Board or Lqualizatioa shall ba aaaaaaad at the and Collaotor rams value as it is aaaaaaad ror taxing purposes by tha munloipallty dlatriot tha arrloaa or whose offloara and Board of Equalization l ra being utlllzad.
qhan tha ordlnanoa or resolution la paaaad making rallabla said ~aaaaor shall thalr aarfloaa, aaaeaa the taxes for and parfona the dutlw oi TU Asaoaaor for tha munlolpallty or dlatrlat so arallln6 ltaalr of his arrloraj tha said Boar4 Of EquallzatlOn shall aot as and perform tha dutlaa oi a Board or Equalization it80ir OS for said munlrlpallty or dlatrlot so availing its aarvloaa, and said Collector ahall aollaot the taxes and aaaaaemants ior, and turn over as soon aa rollaotad dqoosltory of said mnlolpallty or to auoh other authority as la authorlzad to raoalta auoh taxes and assessments, all taxes or money, so oolleotad, and shall perform the duties or Tax Cobleotor ot said so availing munlolpallty or dlatrlot ltaelt or his aarrloaa.
“In all mattara partalnlng to auoh aaaaaamanta and oollrotlona tha said Tu Aaaaaaor, Board of Bquallzatlon and Tax Colleotor shall ba, and hereby are, authorized to aot as and shall perform respectlvcly th6 duties of Tax Assessor, Board or Equalization and Tax Collbotor of, end according to the OrdlnsncbS end rbSO1UtlO5S Of th6 inunioipality or district 80 availing itselr 0r their 8ervlc68, 6nd according to lw."
The Legislature In the energency C1SUS6 0r the act COdlflbd as Article lG6Ob provid6S that ov6rlap;ing dlstriots and munlolpelltl6s with separate assessins and ooll6cting 6gO5OibS h~v6 caused hardship and confusion and added to the expensa of assessing and oolleotlng, and t.tis aot was to rbllbV6 auoh OOllditiO5S. Yerely using the eOrViO68 or one or board 0r another district 0r 0rricara or munlolpa!.lty would b6 no r61lef to the 005fUSbd situation, in iact, it would cause greater confusion. It 1s only the utl1izetion of the ssrvioes 0r all th6 0rfic6rS End board by such municipality Or tiztrict WLiCii ilou-? brin; eb0;lt t!.e deflred r6:suJ.t.
Mon. Toa t. Eartlay, pc.sa I
Too hots r0cwt0a that we furnlah roop this oplnlon by Juan ). Is believe 8hat tba an8wu ro bats &Iran your quoatloa raadarl moot our first 8t the prorOut tlaa at lwat l navuiag 8b* other quo8~lonr uedt~ti ia rour raqtboaL CLom?ora, wa uo onJy raadorlag an opl8loa upon 1ho fltat rrbmlrtr4 qrua@loa~ and lr you 1tl11 dorln an opinloa upon &ho other ~rurtlon, ploaro drlar aa6 vo rarll bo (lad rea4ar our l plaloa tbaroon.