Case Information
OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
Honorable Wayne Leieure
county Auditor
Clap
Henrietta, Texas
Dear Sir:
snake advanoe. Tax Ataeereor - ir deputy rrom und of Clay Oouaty, or thle department
f ollowa :
Aseeaaor-Oolleator sol- o be paid baok to the st aoney oolleotsd in re his fees or orriae.w Artlole Vernonfa AnnotatCd Clvfl Statutea, in part, provides: ; ','i~
*Eaoh Aaeeesor of"bhres shall reaeive the following oompensation ior hia rerviaea whloh shall be estImeted on the total value of the
property assessed a8 follows: For aaeeaeing the Ytete and County Taras on ali tums for the firat Two Blillion Dollars ($2,000,000.00)
600 HoAorabla Wayne LetaUre, page
or le86, five (5) oenta for aoh One Hundred Dol- lars ($100.00) property emseased. On all atma in exoeaa of Two Million Dollars ($2,000,000.00) and less, than Five Million Dollmra (~5,000,000.00), two one-half (23) oentr on each One Hundred Dcllere (*lOO.OO), end on all UUBIB in 8x0888 or Five Million Uollars ($5,,000,000.00), two and one- fourth (24) oentr on eeoh One &ndrsd Dallera ($lOO.OO), provided, that in aountlee in whlah the POptiatiOA does AOt exceed tWelV8 thouarmd, five hundred (~2,500).~r~ohabitaAts, the Asoesaor shall receive on all siB'.for the first Four ~~llllon D0llar8 ($4,OOO:W~ibO), the aurn 0r five (5)
oents ror cash One Eundred Dollspa ($lOO.OO), and OA all aum8 sbova auoh amount the fee shall ba fia above stated, one-hair of the above oompensatlon shall paid ths %ate and one-hair by thr County; for aseesalng the taxes on all dralnage dietriots, road dintriots, or other politloal aub- divisiona of the OOUAty, the Asseaeor shall be paid three-fifths ,of ova 0aAt for eaah One Eundred Doliars ($100.00) of the aeaessed value of sucih blatriots or 8ubdivisiona.
lt . . . The ConxmlsaloAer8 Court oh811 allow Assessor or taxes such suma or money to be gald monthly from the Oountg Treaeuryaa may be Asoaaeary to pay for olerloel work, taking asaeaa- aentr a@ making out the tax rolls of the Ootmtr, but auoh sumr ao allowed to be deduoted from the amount allowed to the Assessor as oompexu5atlon up- on the completion of said Tax roll6 provided the amount ellowed the Asaeeeor by the Oomtleslonere Court shall not exaeed the oompensation that may be due by the oounty to him for a8eessing.
n . . .
“S80. 2. It ie not the purpose of thie Aot to ohenge the salary of Tax Assessors as now fixed by law.'
Artiole 7181a, Vernon's AAAOtated Civil C?tatuter, pro- vides:
Y?ereafter, whenever the words ‘Aasessor,f *As6esaor of Taxes," IColleotor,* 'Collsotor of Taxes," or 'Tex Colleotor" are used, either in Art101as 7181 to 7359, iAO1U4iVa, or Title 122 or the 1925 Revised Civil Statute8 or Texas,
Honorable Wayne kfeure, pege 3
lnoludlng all amendments thereto, as well ae the Revised Code of 1925, lnoludlng all amend- - ment, being known a4 the 1925 Revlaed Civil of Texas, 6ame shall applloable to
Statutes and mean the ohe office or offiaer or Aaseesar and Collector of Tex44, and shall be so OOA- etrued a8 to aooomplleh the objeot and intent SAd oarry out the purpose ~otlone 14 and 16 of Artlole 8, of the Texas Constitution, as the 4ame was amended on Wovember 0, 1932. Acts 1933, 43rd Leg., p. 598, oh. 197, 85.”
The population of Clay County [14] leas than 20,000 inhabitants aooordlng to the last federal oeneue. It is ap- parent from the roregolng faot your letter of request, thereforr, that the Tax Aeeeeeor-Colleotor of Clay 18 oompenaated OA a fee basis.
The only authority we are able to find euthorlrirrg the Commieaionew Court to make advancements to T4z Aaeeesor- Colleotor of Clay County as aompeneatf.on is sontelned in the above-quoted statute. Thlo statute expressly requires the OoaaPlesloners Court to allow euoh off leer ruoh sums of money, paid monthly from the County Treasury, aa may be neoeeeacy "to pay for olerlosl work, taking assesfmente and m4king out the rolls of the oounty.*
It will be seen, therefore, that such sums authm- ire4 to be allowed as advanoemenf are measured trlotly by the off laer' 8 dutlee in oouneotlon rith hla work as Aeaeeaor, lnoluding the neoeesar olerioal work, taking, aese8emente and making out the tex rol 1 a. of the oounty and may not exa4ed the amounts whioh may be due him by the oounty for a4seaelng under the herein-quoted provislone of Artiole 3937.
Since the Gommlsaioners Court $4 unauthorized to
allow the Tax Assessor-Collector a dlrrerant OOmpeB46tiOB from that fixed Artiale 3937 eupra, we think it advlrable to point out that any exoess of the enount authordeed by the statute wculd be void and not eolleotlble from the ruretles
tfloer's bond. steusorr ~4. Liberty Count 8 Jeff Devls County vs. Ikvle, 192 8. 1. 2 i$‘$o”b;,“(;a ii County, 106 S. W. (2d) 768. *4 - Bonorablo
Oatmgorloally anmwrlng your requart, therorore , it 18 the opinion ot this dapertment that the Commlsslonsrr court my allow to the Tax Ammsor-Collector or Olay BWJ or money, to be paid monthly from the County only suoh a8 may be nroeaaary to pay for olerioel work, tak- Trea8ury. lng arsarements and making out the tax rolls of county.
Suah allovmnoe being an advanoement, ahall not aroerd the oompensation en mey bo due him under Artlols Voraoa*a Annotatad Civil. Statutes, ior sa8asslng and ia to bo daduotod thrrsrrom upon the oompletion or said rolla by the orfioer.
Your8 rarg truly O? TjUAS ATTOBWEY