*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS

AUSTIN I

gonorable E. L. Shelton

county Audit or

Clebume, Texas

Dear Sir: pinion No. o-210.\ ‘\

This office ur letter of Jan- uary 24 request er the County Aa- sessor-Colleotor, aooept State and

ror an independent County taxes with qufring payment of the school d

roiiaws:

0r the board 0r d%et ot for whloh such taxes have been ooi eoted.’ 41

Aa lndloated above, an independent sohool dis- trlot may have its cyn-$ax assessor and colleotor, in whloh event there ooume no question as to the right of the oountr assessor and colleotor to receive County and State . . taxes without referenoe to the payment of the independent sohool district taxes.

.----Lb -‘j Hon. E. L. Shelton, Page 2, January 27, 1939

The oolleotlon of taxes due the State and County oould not be hampered by the Independent sohool dlstrlots taking advantage of the right given In ArtIole 2792 to have the oounty tax aasesaor and oolleotor act for them also.

You are, therefore, advised that the oolleotor oan aooept the County and State taxes wIthout requiring payment of the Independent sohool dletrlot taxes.

Yours very truly ATTORNEP GENERAL OF TEXAS By &-&&--L Assirtant GRL: FG