Case Information
*1 OF TEXAS OFFICE OF I-NE ATTORNEYGENERAL AUSTIN
Zkmarable C. G. Ewndenhall colulty fullutor
Chambers fkmty
Anahuao, Texas
Dear Sir: rooaived and oarc Your request for 8Il I considered by thin D uoto troa your re-
N4 a0 followa: puert eolleetorm form 001.LB0tod, rhiell wo have bee or more than throw
1leotsr i8 nm hat ta*rm L8 no ke thl8 kind or born aet by the Commir- r the varioae funds af the Gounty. submit varlour StetutO8 that VI0 ring u;~on the authority of eueh are sot forth UQOR this f0rai: *'Arti 7280 - Wnthly reports of Tax Colleotor
7261 - Dutier of County Clerk and Tax Col- lerotor - aa wnoadad that Auditor perrOrEI8 the dutfsm of the Clerk. *2 Eon. C. G, Kendsnhall, page 8
7win - Dutias of Asasmsor-Colbotor rbg8rding sink-
ing fund tax rat88 8tO.
1661 - Caners1 Dutire of County Auditor
1664 - Auditor to bXUllhb report8 1656 - Auditor t0 pre8Oribb 1657 - Dspoaittr - with County Treasurer Forma, r&d88 et0.
1676 - County Clerk rblievbd o? duti88, whbr8 llkb
dUtlb8 ail.8 imposed UQOn COlUity Auditor "Of oour88 w8 arbmit any othbr artiols In th8 Statut88 that mty have a bearing upon thi8 question: . 0 *If there 18 no law rbpuiring a Tax ~OlleotOr
to report hi8 oollections in aooordanoe with Tsar Rater 88 net by ,thb COEUli68iOllbr’8 court, (but Oan r8pOrt them in total8 aooording to tha way thbp appbar upon the tar roll8), u4.d thb County Auditor aotlq under Artlole 1666 have the authority to require a rrport to be mada, oonforming fully to eald Tax Ratbe, and ii he does, what Law Is available Sor enforaenmnt thenot.' "
We have oarbiully oonaiderbd th8 8tatutes ref8rITbd to by roqulring thb you, and we have bbbn unabb ta tlnd any etatutb tax oollsotor to report hi8 eolleotions in aooordano8 with tu rate8 as set by thb oommiesionera' court. 1666, %1rnon~8 Annotated %1x88 Civil Howbvsr, Artiolb vb8t8 broad powsrb in thb OOUnty auditor tith rbfbr8WJb
Statutbll, to the mutter Inquired about. The atatut8 dealare *He shall pr88oribe preparb the foras to be ussd by all psrmns In the oollaetfon of oounty funds, fees an8 all othrr moneyI, and thb reVenw8, mode and manner of keeping and stating their aoeouut8, and the time, mode and manner of making their rbportr to the auditor, aleo thb mode and manner of maklng thbir annual report of offiob febs ooZleotbd and diS- bursed, and the amount refunded to the county in ax- ObBO of thobb allowed under th8 general fee bill law.
Be bhall have power to adopt and 8nforOb such regula- tions not lnoonslatbnt with the con8titution and law@, as he may deem eseential to the spbbdy and proper oolleotion, ohbcklng and aooounting of the XWJbNb8 and other tundb and fees belonging to the oounty.' *3 Hon. C. G. Uandenhall, page 3
It is our opinion that the county auditor has the authorfty under hrticle 1858, aupra, to demand the report inquired about. Tha auditor has the power to adopt enioroe regulations not inconsistent -4th the Constitution and laws under the statute, but 110 speclfia method of enforcement is provided.
very tNly your8 ATTOmY GlCXSUU 03' 'W&G3 By z33tv~*.
'Win. J. Banning AsaiatUit