HonorableW. C. Lindsey

CriminalDistrictAtto~rney JeffersonCounty Beaumont,Texas Opinion No. C-533

Dear Mr. Lindsey: Re: Compensationof the County Audi~tor You have requested the opinion of this office regarding the followingquestions: 

### (1)

‘(2)

(3) 

### (4) What is the maximum compensationfor the JeffersonCounty Auditor that may be determinedby 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 f Spec 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'theback 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 servicesan 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 determinedby the District Judge or District Judges making such appointmentand having jurisdictionin the county,
. . ."

**-2538-**Hon. W. C. Lindsey,'page2 (C- 531)

You advise us that the JeffersonCounty Tax Assessor-Collector is presentlyreceiving the sum of $15,000as annual salary, this sum being establishedfrom two sources: a) $12,000as maximum base pay under Article 3883i, Sec. 3, Vernon's Civil Statutes b) $3,000 per annum as additional salary for hand,- ling Certificatesof Title, under Article 1436-1, Sec. 57, Vernon's Penal Code The combinationof 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 compensationthat may be allowed to the CountyAuditor by the District Judges having jurisdictionin JeffersonCounty. As a note, .we

must observe that,

Article 38831, Vernon's.CivllStatutes, has recently been amended by Acts, 59th Legislature, Chapter 680, page 1569. Such amendmentauthorizesa 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 districtsbv 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 twelvehundred dollarsper annum, . . '.II

(Emphasissupplied) You advise us that JeffersonCounty has the followingSpecial Districts,which are now and have been, audited by the CountyAuditor: BeaumontNavigationDistrict Drainage DistrictNo. 3 Drainage DistrictNo. 6 DrainageDistrictNo. 7' Mosquito Control District
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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 servicesrendered the various Special Districts in JeffersonCounty is $1,200. We now turn to your Question (3), whereinyou inquire about the Auditor's entitlementto back pay if the compensation he received is less than the minimum determined in Question (2). In connectionwith this question,you submitteda set of facts having to do with an order of the JeffersonCounty 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'sOpinion 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 receivedwas below the minimums establishedby law. In reply to your Question (4), it is the opinion of this office that the JeffersonCounty 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 appreciationfor the able brief filed by your office in connectionwith this opinion request.

SUMMARY The presentmaximum compensationfor 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 compensationthat the Commissioners Court may determine for servicesrendered 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 determinedabove. 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

**-2541-**