Honorable W. C. Lindsey 

Criminal District Atto~rney 

Jefferson County 

Beaumont, Texas 

Opinion No. C-533 

Dear Mr. Lindsey: 

Re: Compensation of the 

County Audi~tor 

You have requested the opinion of this office regarding 

the following questions: 

(1) 

‘(2) 

(3) 

(4) 

What is the maximum compensation for the 

Jefferson County Auditor that may be determined by the District Judges for services 

rendered the county? 

What is the minimum compensationthat the 

Commissioners Court may determine for services 

rendered by the County Auditor to7 the Yard 

ious Spec f al Districts of the couiity? 

Is the County Auditor entitled to back pay if 

the compensation he received is less than the 

minimum so determined? 

If the answer to Question (3) is in the affirm- 

,ative, how far back should'the back pay be 

computed? 

With regard to Question (11, Article 1645, Vernon's Civil 

Statutes, reads in part as follows: 

II . . . and who shall receive 

for his services an annual salary 

General Fund of not more than the 

or paid the Assessor-Collector of 

county, such salary of the County 

as compensation 

from the County 

amount allowed 

Taxes in his 

Auditor to be 

fixed and determined by the District Judge or District Judges making such appointment and having 

jurisdiction in the county, . . ." 

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Hon. W. C. Lindsey,'page 2 (C- 531) 

You advise us that the Jefferson County Tax Assessor-Collector 

is presently receiving the sum of $15,000 as annual salary, this 

sum being established from two sources: 

a) $12,000 as maximum base pay under Article 3883i, 

Sec. 3, Vernon's Civil Statutes 

b) $3,000 per annum as additional salary for hand,- 

ling Certificates of Title, under Article 1436-1, 

Sec. 57, Vernon's Penal Code 

The combination of the two sums above produce a total of $15,000, 

and it is the opinion of this office that, pursuant to Article 

1645, ,Vernon% Civil Statute,s, the sum of $15,000 is the maximum 

annual compensation that may be allowed to the County Auditor by 

the District Judges having jurisdiction in Jefferson County. As 

a note, .we must observe that, Article 38831, Vernon's.Civll Statutes, has recently been amended by Acts, 59th Legislature, Chapter 

680, page 1569. Such amendment authorizes a 20$ increase in the 

salars of all county officials. and in the event the Jefferson 

County Tax Assessorkollector receives such a 2C$ 

the maximum amount then authorized for the County 

$17,400. 

With regard to Question (2), Article 1672, 

Statutes, is quoted in part: 

salary increase, 

Auditor would be 

Vernon's Civil 

his . . "The county auditor shall receive for 

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 bv warrants drawn unon the nroner 

funds of such district. In such co&ies~which have 

or may have as many as five such districts, the 

compensation allowed the county auditor for his 

services on behalf of such districts shall be not 

less than the sum of twelve hundred dollars per 

annum, . . '.II (Emphasis supplied) 

You advise us that Jefferson County has the following Special 

Districts, which are now and have been, audited by the County Auditor: 

Beaumont Navigation District 

Drainage District No. 3 

Drainage District No. 6 

Drainage District No. 7' 

Mosquito Control District 

-2539- 
- . . 

Hon. W. C. Lindsey, page 3 (C-531) 

Therefore, according to the terms of Article 1672, quoted above, 

the answer to your Question (2) is that the minimum compensation 

that the Commissioners Court may determine for services rendered 

the various Special Districts in Jefferson County is $1,200. 

We now turn to your Question (3), wherein you inquire 

about the Auditor's entitlement to back pay if the compensation 

he received is less than the minimum determined in Question (2). 

In connection with this question, you submitted a set of facts 

having to do with an order of the Jefferson County Commissioners 

Court in June, 1946. This order established a $1,200 annual 

salary payment to the County Auditor for his services in handling 

five Special Districts that were then in operation in Jefferson 

County. However, no payments to the County Auditor were ever made. 

According to Attorney General's Opinion No. V-1522 (1952), payments 

under Article 1672,,Vernon’s Civil Statutes, are salary, and not 

fees of office. Consequently, the Auditor would be entitled to 

back salary payments If the salary that he actually received was 

below the minimums established by law. 

In reply to your Question (4), it is the opinion of this 

office that the Jefferson County Auditor is entitled to all of his 

back salary, subject to the Commissioners Court waiving the affirmative defense of the two year statute of limitation. 

vs. Mires, 218 S.W.2d 491 (Tex.Civ.App. 1949, error ref. 

Fa;l;rEsC;gty 

Counte vs. Mathews, 235 S.W.2d 691 (Tex.Civ.App. 1950, errom, 

n.r.e.); Attorney General's Opinion No. V-1230, which is enclosed 

herewith. 

We express our appreciation for the able brief filed by 

your office in connection with this opinion request. 

SUMMARY 

The present maximum compensation for the 

Jefferson County Auditor that may be set by the 

District Judges is $15,000 

subject to an increase to $ 

and such maximum is 

17,400, in accordance 

with Acts, 59th Legislature, 1965, Chap. 680, 

P. 1569. 

The minimum compensation that the Commissioners Court may determine for services rendered the various Special Districts of Jefferson 

is $1,200, under the facts submitted. 

The County Auditor is entitled to back pay 

if the compensation he actually received is less 

-2940- 
Hon. W. C. Lindsey, page 4 (C-531,) 

than. the minimum so determined above. 

The County Auditor's claim to back pay is 

subject to the two-year statute of limitations, 

Article 5526, V.C.S. 

Yours very truly, 

MLQ:ms 

APPROVED: 

OPIMON COMMITTEE 

W. V. Geppert, Chairman 

John Reeves 

Tom.Routt 

Ben Harrison 

Gordon Cass 

APPROVED FOR THE ATTORNEY GENERAL 

By: T. B Wright 

WAGGONER CARR 

Attorney General 

,y&iM Assistant 

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