This ln reply to you

in& an ODiniOlt of this dapnrtmim

letters attached to youf letter.

Babel, Aaaessor Colleotor Taxer , are aa r0ii0w88

prll 24, la whloh Attorasy Oeneral~~ Oplaioa of board of trustee8 0 serva a8 amorrsor-crolleotor o state further that I am eleoted State assewor-oollaotor and the law if an7 school dlatrlot in the County don't want Wappoint their own tax assessor-oolleotor, then the State and,.County tax asseesor-oolleotor must awes6 en& aolleot tor the sohool dlstrlot as I am not a speoial assessor-oollector of the school blat. I am the State and County tax ~amessor- oolleotor .

:‘- 751 Bcmmablr T. Y. ‘I’rlmb10, pa$O a

"It I am wrong, I would llk0 for you to adrie3 me whether or not I sari reiu3e to a3wa3 or ocrlleot fwtfka ~lwbus Ind.,SohsolDiat. or any other #oh001

Lstter dated Kay 6, 194Ut

“1 hM3 fOUr htt8r Or bay 4, ID UhiOh fO9 tab it thak ly oft103 a3 stated I3 yciar opinion 3nb also asaes#i~'arid Cow&y A33s33of-Coll3otor, tha CBlumbu3 Xnd. 3QlmolDlat. are aollsotlng.for la oonflicb' with af dutior a3 3~38za?m of the Saard tb3 Colugbu8 Ind. ,23h031 Die8. Truatee3 of

Tou al30 etdtrd that you wsmld prbsmt the imttsr to ths xttornoy @inerd r0r hi3 oonsldrmtioa lf I do dsrire. and opinion, .X3? pleas4 aat an oplnloa tram 'ih6 Attorn6y htnural on tbie matter.*

W# ar# attaohfngto this opinion aa6 aaklng a part of same, Opinion Ho. O-6324, rendered by this drpartwnt hbruary 28, i% qmte from piI@ 8 Of said OpiniOQl 1948.

"Rhea Art1013 104Bb was amended in 1941 80 a3 to oait ladtgendrnt sohool dlstrlata iron ita provisions, ruoh diatriots were left with thi power und3r,Artfol3 Z79t to rsGulro trx l aseaaor8 and doileotorr to asse~a oolleot their tRxe8, but no provielon hag bean wad8 to oa-~rpmsmte ruoh tar ao8ep1sora and oollcrotorr for r?oh mbrvios.”

3lnoa J&lole 8798 plaoee the Duty U~OQ thr ooanty tax aa8emor a$d oollectm to oolloot tha Ears8 for e3 lndependrnt rohool diatriot a tax ammatmr and oolleotor aannot lstgr\lly refuse to per- form that duty.

If a eowty amemor und collaotor oould le$ally imrma &a ,a cmiber of the Board of Truoteeu of an latiepe~deot so&o01 distrlot, ruoh tax 3033as0r and CollsotOr would le in a poritlon, au a menber of eald Board, to vot3 upon the prcpoaition a8 to

:” 7’52 ho 8hould be the aeaoamr and oolleotor for the dlatriat whether or whether the Board oi tiohoo& Trustees should esnploy soaeoce rlob aa ruoh l imemor and eolleotor.

It 18, th&oro, the opinion of thfe departxtent tbat 0rri00 County imbe6or and callrotor, 'in the inotant 0aae0, 16 lnoo~tiblb with thb oriiob or Trustee or an lndeprndent sohool 144 8. Vc. 314, error bir- dirtrlet . Taylor v. Browlter Gounty, mlsae&, judgnrnt eorroot) Pmitt T. Qlenrose Independent zohool Dietriot, 184 9.. 1. (id) 1004,~ (8~. Gt.); Th0ma4 et al v* Aber- nathy County Idno Xn(lopodemt Sohool Dirtriot, a96 8. W, 15%

Your8 rbrg truly