Case Information
*1 OFFICE OF THE AITORNEY GENERAL OF TEXAS AUSTIN
Honorable Alan R. Freeer, page R
the law will permit it to be.
"f apologize Sor the brief but there ap- peera to be no aatms where this queetion has been rafoed end I hare merely eet forth what rrtatutea appear to b8 in point.'
Pureasnt to the requirements of the Constitu- tion (+wie vn1, seC!tiOnB 14 SAtId 16), p~O?fEiiOtI 10 mad8 $n the tax Stetute for the eleatloa at the regular bi8nnial ol8otlon in eaoh county having 10,000 01 mom inhabltentr, of an aeaeemor end Oolleotor of taxes who shall hold hi8 ofiloe Sor two yeere, that ie to say,: onder the Aot of 1933, th8 prevlourly separate OfiiOSS of S8886802 end collector are oomblned. fn OOtUttie8 having 3.888 Ohma 10,000 Inhabit- snts, .the eheriif is ex-oifloio eeeO8Eor end 'colleotor.
The population~af the aotinty is Qeterained bg the lu8t pro- oeding netiOna1 68nStUS a8 pEOVisiOndljr 8Tailab18w
irtlole Vera, Vernon*s kinotcrtml Oivil Statute8, proridfag in elieat that Ootiuttiee harlzug lmw than 10,000 the sheriff of suoh aouoty shall be the es8esuor inhabitant.8, and Qol.leotor of.taxes, 8nd ehall hev8 end exerolse all the right& power8 and privUige8, be rubjeot to all the requin- lWllt8 and re8triotlons, psrfoEJ# (111. the d&i88 Imposed by lm upon 88808Boca end oo~~ootor8~ and h8 shell gfv8 l anH bonds required of an a8ees8%r and .%olleotor of tax* o* eleoted.
Art:018 WSs, Vernon'6 AnnettatiQ Civil Statutes, 'mQng other thfnf@ provide8 in Ofi8Ot thet emoh 8Sle8SOlr i l d ool~eotor of taxes within twenty day8 after ha 8hall 'hats reoelved nottao of hlo eleotion and appointment, *ad t,before entering upon the dntie63 Of thi8 OfiiQe, shalt giV8 ; bond bscred open the uninoumbered reel e8t8to of the rureties,
rubjeot to execution, payable to the Q6wsrnor end his cue-
in ofrice, in a cum which shall be equal to ten per the whole amount of the State Tax of the Oounty a# the laet preoeding aseesement, provided aeid bond ,,*hell not 8&eed $50,000.00. This etetute further provide0 ~,z~aSeid bond shell be oonditfoned for the fP%thfYL3. per?ormenOO i,.Or the duties of hle offloe ee a8888iitor 8rmd oolle,ator of taxem r;or en& during the full term for whio,h h8 We8 eleoted Or b&p-
- aed."
Honorable Alan R, Fraser, page R
Artiolr 7249, VeFnoa*a Annotated tUrl1 Statut88 proridaa in effeat that the aaaeaaor and oolleotor ot tax- aa shell gire a bond aimller to that required OS him by the State with like oondltfona to the bounty bu%ge of their reapaotive oouhtiea atid their nuoaosaoxa in ofiiae lx a 8ua not laaa then ten per oento? the whole amount or tha aounty tax, as 8hown by the la8t praaediug as8e8anrsnt, pro- rids4 maid bond shall not exoeed lift7 Thou8and Dollara.
Art1018 8798, Vernon~8 JJnnotated Clvll Statutea; in partt provider
-hen 6 majOEity Of tha board Of. trU8to88 of an lndapendent diatriot prefer to have the tare6 of their distrlat assessed and oolleoted by the oouuty a68a8ao1 and aollaotor, or eel- leotad only by'fhe oountt fax Oollaatar, 5ama ehall be aaresmed and aol~aoted by 8aid oouqty OrfiO9r8 and turned oter to the tre8mrar of the fndepettdent aahaol diatrlat, f%r wkloh suoh taxerr have been %ol.leoted.e Art2018 104Q1,Tarnon~s Aumtated Civil Stitote8, providea
::,i in partt
-Any * + e Indapendent School District a * a *r la hereby authorlaad ordLnanoe or by proper ra- ,-, aOlutiOn t0 authorize th8 aOulIt7 Aaa88aOx Of tba ,* County in whioh said * * * fndependent Sohool Dis- ,:‘m trlot l * * la looated to aot'es Tax Aaaeasor Sor a
* * se14 Iudependant School Diatrlot * * * or au- thorize the Tax Collector of the oount In whioh aaid JT * * * tidspendent School Diatrlct * * ia situatsd to act ea Tax Oolleotor for said * * * Zndependent Sohool District *%--* *F
-When the Board of Truetees has deoided that the county tax asaeaeor-collector shall aot 58 euch for the aaid oohool aie- trict, pursuant to the above mentionad statutea, additional dutia8 are imposed upon the oounty tax aaaeaeor-oolleotor and ha dose not hold two ofrioea in diecharging such dutlaa, (Eagle t. (Ilam Rosa Independent Sohool Diatriat, 60 S. PI. (24) b76 S4 8. W. (24) 3.004). A8 above stated the General County bon& la oon d itioned that he (the tax assessor-oollaotor) shell feithf@lly perform the dutiee Of hi8 aa assessor and oolleotor of taxes. Thererora, w8 think the orficta Uenerel County Bond oi tha tax a8aeasO~@Ol.la~tQr fully proteata independent school dietriot. ii
Honorable Alan R. ?rawr, Pago 4
When en lndapandent aohool dlrtrlct has an &- ,psndent distriot e88086or end oollaotor ho ir r8qUk8d by Art1018 v%%, v8rOn'8 AMOt8t.d Ci.f;l at8tUt88, to giV8 8 bond in doubl8 th8 88tiafat8d amOUnt Of 8OhOOl tax- for the 8B OOmi~ a~UEtlly ilIt.0 hi8 hAd8 OORditifXl8d dieOharg8 Of hi8 dUti8S in peyBI8nt t0 th8 tr8a8Ur8r h%thiUl rOr en fund8 OOEiilQ hltO hi8 hUld8 by TirtU8 Or hi8 Of- riO8.
Ths 0880 Of mt80n, t8r 00118etOr, 8t al., ~8. El Peso County, RO8 $3. Vi. 186, Uol@ oth8r thlfl88 hold8 that tax88 00118Ot8d alI& inth8 hend8 Of th8 taX OOll8OtOr a28 88OUr8d by hi8 $8iL8Hl @OUiXty boll6 and mt th8 bon& r8qUirOd by Art1018 8608, ReTia8d OiVil kItUt88, 1911. flrtiOl8 ZbOS, 8Upr8, is ClOW Art1018 814S, V8lltOE’8 AMOtat8d CfV;l 8t8tUt88, rhloh prorid. that:
'Th8 County Tax Coll8otor rhell be oh8rg8b by th* COUrt with th8 a88888m8nt FO118 Or th8 df8triOt. and 8h8ll be 811OW84 8UOh OOS@8n88- th rOr th8 Oal8OtiOn Or 88id tUO8 88 81- lOW8d iOr th8 OOll8GtiOn ot other tAX88. Th8 OOUrt 8h8ll I'8QA1t8 88afd OrriObr tQ QiV8 8II ad- ditiOM1. bond Or 8OOUrity in 8uOh 8Um l 8 they t0 88OUr8 tb 00~8OtiOA 488B pZOp#r lad 88fe of rid tU88. fr 8UOb Of?iO8x rail8 Or Hr88e8 t0 diV8 SU0h 8dditfOn& 880Wtty when tOqW8t8d by th8.CoWt, within the tim8 pmJtid86 by law iOr 8UOh jNJrPO888, h8 8h811 b8 8U8~Xld84 tFOm OmO8 by th8 conro 8n4 imm8diatoly thw8arter b8 r8mOtOd trOm OrriOe III Oha mod8 Qr88OribCtd by Law." t0 th8 GOUlltf Arti@ 814$, 8UpFO i8 ajQltC8bl8
;:To;;88880r and OOlbOtOr 418- &8tiV. t0 WatM’ 0%’ dmirugc, by th8 OQUXtI It W(L8 Iaid l Xt la Oontand8d th8 8Ul’8t%88 that th8 &i&n; Or the *X08 8G&l8Oted th8 CrOl- i8 8oouro4, not by th8 gen8n1 OoUnty loetor bond upon whiah they aP8 8~84 h8rein, but upon bond whloh Artiols &(IOb (mm Artlolr 8143) requires to k ivan by the tax coll8ator. The bond mO?ltiOa8d n th$I Art%018 18 r8qUir8d t0 b8 g&ran by th8 tu *to 880~23 the Ool- oolloetor 18OtiOn Or 8.%id taX88.’ zt 18 not t0 8OaUr8 *5 Xonoreble Alan R. Traear, Pago 5
the payment of the tcxee by th8 tax oolleotor to tha onucty treasurer ertsr h8 has oollectod the acme. The @mere1 oounty bond 8ecure6 auoh peyinmt, on% fur that reason there la no lnerit in this contentlm." 7254, Verncm*s AnncAatea Civil Statutes Article
provblas that: "The tar oollsctor 8hall be the reoelrer end COlleCtOr Of 611 teSei3 eess8aed Upon th8 tax list in hla county, whether e8e488s8d for the State or county, 8Obb01, poor hoU80 or other .purpossa; end he ehell proceed to ool- lest the oaze aooording to law, and plea8 the Beme when collscted to ths proper fund and p&y the 8ecm over to th8 proper euthorjtie8, es hemlnafter provfcled.N
Article 7248, Vemon*~ Annotated Civil StetUte8 t provide8
*The rmmsor end collector of tares mey be requlred to furnish e new bond or additional 8eOUrity whanattlr, in the cpinion of the Commir- 8fOn8r8 CoUrt or t be Comptroller, it my b8 8d- fihould any anms8or end oollaotor ot Ti8ebl8. tares fell t3 give a new band rnd eddltlonal 88- ourlty ahen required, hr rhall be 8uspand8d rr06 0rrm mneii8sion8r5 Court 0r hi8 oounty, end imedltttely thersart8r be resoved rrom orrice in the mode prtsscribed 18ur.m
Under krtiol8 7246, aupre, the a6Ee88or end crol- leotor of taxes may be rsquuired 80 furnish the new bond or eddltfonal eeourity whenever, in the opinion or th8 Oomle- siunere court. it nay be e%vloeble. Xowtwer, we rind no statute authorizing the boerd of en Independent ecrhool die trlot to require a wparcte bond where .the county tax ames6or on4 collector act& in 6uCh Ga&lCWJity ior the indepndant school district.
In rim at the rore6;olng authorities, you en respectfully edvlsed thet it &?I the aphfon of thi8 Pspert- mnt thet the general oounty bond a8 mqulrsd by Artiole
Honorable Alan H. Fraser, P>ape 6 Honorable Alan H. Fraser, P>ape 6
7fZ49, 8upra, secures the psyment of 811 taxes collected 7fZ49, eupra, secures the psyment of 811 taxes collected the sssme~:r nnG aollector the sssc.ne~:r nnG aollector c,f tuxee to the groper partlss. c,f tuxee to the groper partlss. Therefore, your questim 16 rsspe&X+ully ansrersd in the Therefore, JYXW questim 16 rsspe&X+ully ansrersd in the negative. negative.
Trust&q thct i&q foregoing fuLly answers y-r Trustize thct i&q foregoing fuLly answers y~~ur inyulry , we are inyulry , we are
Ymra very truly Ymra very truly Al-lYmaY GmER/iL @ TiClAB By efl& lirdell Wllllem AB6htMt APFROVEDDEC 19, 1940
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TEXAS