In your lotier of Haroh 16, 1940, you request our opinion as to whether the cmmiaaioners' court of Ikmoe~ county as fir6t panty limy lawfully enter into oontraotnith B. Y. Eaten, a8 seoond party, forthe '~rforwnoe of osrtain wrvioerr as set forth in the oontraot as follows: 7parog of the First Part being desirous of employing a persoa of teohnic al knowledge, exparienoe and ability to fW7AiEh expert advioe and iafonm ation in the valuation of neTI property in the &mnty‘ as well Bs illoreama in Value and additions to prop~'Q already in Ipueoes County, -8, and to work in moperation with the Board of Equaliaation, Coxmirsionmrs* Court, and the Tar Assessor-Colleotor in the oomtinuation of We present system of valuations used in Nueoes Couuty, uhioh is kmmn a6 the Stoner System,~aad being satisfied that Party of the Seoond Part is well qualified for this positions the parties hereto do amtraot a8 followsa "Partg of the Seoond Part does herebJr ooatraot to faithfully and diligsnt- ly, during all reasonable offioe hours, and using his teohnical kuowledge, expsrienae and ability furnish expert advice and infommtioa in the wlua- tion of nonproperty in the County, as well a8 lnoreases in value and addi- tions to property already in Hueoes County, Texm, and to:mrk in wopera- tion with the Board of Equalization, Conmissiowrs~ Court, rrd the Tcrz Asse~sor-Colleotor in the oontinuation of the FesqlIt sJrat&n of.tiuation used in Nmoerr County, whioh 5.6 kaom n8 the Stoner System~A The ooafraot provides for a'oonsideration af #226&b per month to be peid to Mr. E&es for a period of one year, and the oounfg also to fur- nish office spaoe, olerioal help and israveling oxpauses.

As we understand you, this empluyment is aaide from and in addition to the deputiss allowed I&? law for %hetu assersorcoollaator, and the oom- pmsation thus to 'be paid exoesdp that permited m sta+ta to be paid suoh deputfea.

Hon. C. J. Wilde, Page 2 (012126)

In the case of Ro r V. Rail 280 S.W. 289, the Waoo Court of Civil Appeals upheld the power o oomn-bsioners~ oourfs to make speoial -

oontraots with experts for the proper assessment and valuation Of oil properties, H-or, in our opinion, the oontract withwhich 10s ars now oonoerned is not such a one as was under consideration in ths Roper oass.

Clearly a large part, if not all, of the servioes required of Mr. Sstes in the instant contract are services whichthe tax assessor-oolleotor is privileged as well as obligatedto perform. Ws quote fromthe opinion of the Galveston Court of Civil Appsals ln Marquart P. Harris County, 117 S.H. (2d) 494, involving a similar problem, as follows:

%ile the Commissimers~ Court may wlidly employ *skillsd experts1 to value for taxation purposes props* in speoial instances, whsre technioal equip ment is required, since this odntraot - %y its express terms - smbraoes a valuation of the entire taxable property of %rri.s County, as refleotsd Iy its tax records, it neosssarily supersedes the powsrs, duties, and fun&ions of the.tax assessor and collector, and sinae those duties are devolved by law upon him, suoh an attempted employment by that I&y of other persons to, in the first instense, psrfow suah dities instead, is an expenditure of puklia funds for an unauthorized purpose.s

Our ansusr to your questionis in the negative.

Yoursvery tNly ATl-QREEY.GE= OF TSXAS By /s/Ohm R. Lewis Glenn R. Lsris Assistant GRLcLMregnr

APPROVRD APR 16, 1940 AP- Opinion Conmittee /8/ GERALD C. l4U-E BTEW'B ATTORNB?.’ GBXEUAL OF TEXAS Chairman