W’ILL WILSON 

A1TORNEY #3EnmRA+ 

August 39 i962 

Hon. R. L. Lattimore 

Criminal District Attorney 

Opinion No. 

Hidalgo County Re: Whether a tax assessor and 

Edinburg, Texas collector of an independent 

school district must reside 

Dear Mr. Lattimore: within such district. 

You have requested'an opinion from this office upon the 

question of whether a tax assessor and collector of an independent 

school district must reside within such district, or as stated in 

similar terms: 

"Whether a tax assessor and collector of an 

independent school district is a public officer 

within the terms of Article XVI, Section 14 of 

the Texas Constitution." 

You have pointed out in your letter that there ap ears 

to be a conflict between Attorney General"s Opinion No. 

(19421, 

Odt 8 63 

and the case of Aldine Indeoendent School District v. 

andlev, 1% Tex. %7? Z80W02d 5'78 (1955). 

Section 14, Article XVI of the Constitution of Texas provides that: 

"All civil officers shall reside within the 

State; and all district or county officers within 

their districts or counties, and shall keep their 

offices at such places as may be required by law; 

and failure to comply with this condition shall 

vacate the office so held." 

Attorney General's OpJ.nion No, C-4663 (1942) held that: 

II . . . the tax assessor and collector of taxes 

of an independent school district must reside wi,thin 

the district and that a failure to comply with that 

conditions shall constitute a vacation of the office," 

This conclusion was based upon the foilowing reasoning set forth 

in Attorney General's Opinion No. O&+6:63 (1942): 
Hon. R. L. Lattimore, page 2 (WW-1412) 

"From a consideration of the foregofng authorities and in view of the duties imposed upon 

the tax assessor and collector by the statutes 

referred to above we think that-it is clear that 

D accointe b to that office is such an of- 

&c~~~~~ comes within the scope of Article XVI, 

Section 14 of the Texas Constitution. 0 . D ' 

(Emphasis added) 

However in the recent case of &dine Indeoendent School 

District v. Standlee, suura, the Supreme Court of Texas had before 

It the auestion of whether the tax assessor and collector of a 

school district was a public offfcer within the contemplation of 

Section 24 of Article V; of the Constitution of Texas and Section 

30 of Article XVI of the Constitution of Texas, The bupreme Court 

in its opinion stated that: 

"We think it apparent from a reading of the 

above statutes, that an assessor-collector of 

taxes auoointed bv a school board is not only not 

of equal power and prfvileges with the trustees; 

be, -on the contrary, is onlv an as ent or emulovee 

of such SC hool board, at its discretion, The board 

alone has the cower to levv and cause to be collected the annuai taxes and. to determine whether 

such office exists. 0 a o 

I, . . . 

"We hold that respondent is not a Pouhl.ic 

officer' within the contemplation of Article 

Section 24 or Article XVI, Section 30 of our 

V, 

State Cons t itution. o 0 OtI (Emphasis added) 

In Aldine Independent School District v. Standlev, mg 

the Supreme Court quotes the following from the case of Dunbar v 

Brazoria County, 224 S.W.2d 738 (Clv,App, 1949, erro,r ref, v 

tlFrom the above authorities, it is apparent, 

we think, that the determining factor which distinguishes a public officer from an employee is 

whether any sovereign functfon of the government 

is conferred upon the individual to be exercised 

by him for the benefit of the public 

deoendent of the control of others, tl kwidded) 

In applying the rdyeein Dunbar v. Brazoria Coun&, Fucra, the Supreme Court in Al n Independent School District v. Standley, a- 

=, states that: 
Hon. R. L. Lattimore, page 3 (~+1&12) 

"It is claimed by respondent that the assessing and collecting of taxes is a part of the sovereign power of the State. That is correct, but a 

reading of the statutes relative to the assessment 

and collection of taxes, as above set forth, shows 

that this power is iodged by the Legislature and 

Constitution in the school board, and not in the 

office of the assessor-collector, He is but an 

agent or emolovee of the Board to dEcharge 'the 

clerical duties necessarv to carrv out the school 

Board's nowers of taxation." (Emphasis added) 

In view of the dee+- .,Jcn of the Supreme Court of Texas in 

the case of Aldine Indeuendent Schocl Di.strict v, Stan-, mq 

we are of the opinion that as the tax assessor and collector of an 

independent school district is mereiy an employee or agent of the 

Board of Trustees of such schooi district he is therefore not a 

"civil officer" within the contemplation of Section 14 of Arti,cle 

XVI of the Constitution of Texac, and therefore would not have tc 

reside within the territorial confines of silch school district, 

Attorney General's Opinion No. O-G?f;j (;%.;: j 1s hereby overruled. 

insofar as it conflicts with the decision reached herein. 

The tax assessor and collector cf an indepandent school district is not a %ivl,l. office:rts wfthi.n 

the contempiation of Section 14 of Arti.cS,e XVI of the 

Constitution of Texas and wol~ld. not h.ave to reside 

within the territorial co- *sines of such school, d,:is,- 

trict. 

Yours ve?y ‘!;rul.y, 

WILL WILSON 

PB:mkh:wb 

APPROVED: 

OPINION COMMITTEE 

W. V. Geppert, 

Bill Allen 

Bob Shannon 

Cecil Rotsch 

Chairman 

Attorney General of Texas 

REVIEWED FOR THE ATTORNEY GENERAL 

BY: Leonard Passmore