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The Attorney General of Texas 

October 13, 1978 

JOHN L. HILL 

Attorney General 

Honorable Preston Iienrichson 

Criminal District Attorney pro tern 

Hidalgo County 

Edinburg, Texas 78539 

Opinion No. H-1257 

Re: Supplemental salary of 

County Auditor under article 

1672. 

Dear Mr. Henrichson: 

The Criminal District Attorney asked the following questions regarding 

salary of the county auditor for Hidalgo County: 

1. Are ‘special road districts’ and county-wide 

drainage districts within the meaning of ‘improvement 

districts’ under Article 1672, Vernon’s Civil Statutes 

Annotated? 

2. Is the County Commissioner’s Court authorized 

to pay less than the $l,ZOO.OO set under Article 1672, if 

there are less than five improvement districts and the 

auditor is already receiving a maximum salary under 

Article 1645? 

3. Is the County Commissioner’s Court authorized 

to pay more than the $1,200.00 set under 1672 when the 

auditor audits more than five improvement districts, 

and the auditor is already receiving a maximum salary 

under Article 1645?, 

You state that there are seven special road districts in the county and a 

county wide drainage district which are audited by the auditor. 

Article 1672, applicable to counties with a population of llO,OOO or more, 

provides that the auditor shall be paid additional compensation for his 

services to improvement districts. If there are five such districts the auditor 

is to be paid a minimum of $1,200 to be prorated among the districts as the 

commissioners court determines. Article 1672 was enacted in 1915 as section 

6 of Senate Bill 6. Acts 1915, 34th Leg., ch. 11, at 17. Section 1 of that Act, 

codified as article 1667, V.T.C.S., specifically refers to drainage and road 

p. 4985 
Honorable Preston Henrichson - Page 2 (H-1257) 

districts as improvement districts. It is our opinion that the districts about which 

you inquire are “improvement districts” for purposes of article 1672. Attorney 

General Opinion H-809 (1978). 

If there are less than five improvement districts in the county, article 1672 

provides that the “auditor shall receive for his services in auditing the affairs of 

such districts, such compensation as the commissioners court may prescribe, which 

shall be paid by the county out of the general fund and repaid to the county by such 

districts. . . .” It is our opinion that the commissioners court may pay the auditor 

an amount which in its discretion is reasonable compensation for services rendered. 

If there are five improvement districts, the commissioners court shall pay the 

auditor not less than $1,200. 

You ask whether the auditor can be paid these amounts if he is already 

receiving his maximum salary under article 1645, V.T.C.S. Article 1645 provides in 

part that the auditor 

shall receive as compensation for his services an annual 

salary from the County General Fund of not more than the 

amount allowed or paid the Assessor-Collector of Taxes. 

(Emphasis added). 

We believe this is a limitation on the amount which can be paid to the auditor 

from the county’s revenue only and does not act as a limitation on compensation 

received from other sources, %, improvement districts. Although this additional 

compensation under article 1672 is initially paid by the county, the county must be 

reimbursed by the special districts. Attorney General Opinion C-278 (1964). 

Therefore, it is not compensation “from the County General Fund.” 

In Attorney General Opinion V-1522 (1952) it was said that 

[ilt is clearly the intention of the legislature that the county 

auditor should receive both the compensation provided in 

Article 1645 ‘for his services to the county’ and the 

compensation provided in Article 1672 ‘for his service in 

auditing the affairs of such districts.’ 

We agree. Further, we believe that the auditor may receive article 1672 

compensation even though he is currently receiving his maximum salary from the 

county under article 1645. 

SUMMARY 

Road and drainage districts are “improvement districts” 

under article 1672. The auditor may receive compensation 

p. 4986 
Honorable Preston Henrichson - Page 3 (H-1257) 

for service to improvement districts over and above his 

maximum salary from the county. 

Very truly yours, 

KW 

JOHN L. HILL 

Attorney General of Texas 

Opinion Committee 

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