February 8, 1339 

Honoraole Geo. H. Sheppard 

Comptroller of Public Accounts 

Austxn, Te;ras 

Honorable Jack diech 

County Attorney 

Brownsville, Texas 

Overruled by G-s344 %n so 

far as it conflicts 

Gentleman: Opinion No. O-50 

Re: Commission of Tax 

Assessor-Collector of 

Cameron County for 

assessing State taxes. 

On Decemoer 2; l2jo, tne County Attorney of Cameron County addressed a request to the Attorney General for a constructlon.of 

Articie ~660, Section 14Li, anu on December 14, 19385 a conference 

opinion written by H.~ L. eilliford, Assistant Attorney Genera?, 

was given in response to the request. On December.31, 1938, Hr. 

Sheppard, the Comnsroller, addressed a letter to this Department 

requesiing a clarification of, the .iilliford opinion, and on 

January 4, 1939, an opinion was delivered to i:ir. Sheppard in 

response to his request, such opinion oeing written by Lloyd 

Armstrong, Assistant Attorney General. On January j, 1939, hr. 

tiiech, County Attorney of Cameron,County, addressed this office 

a letter requesting a further opinion of this Department on the 

same subject matter, ishich was answered on January lo, 1939, by 

a letter irom 1~. Ceo. 9. nerry, Assistant, simply adhering to 

the iJilliford opinion. 

Article '7&G, Section 148, of The Revised Civil Statutes, reads 

as follows: 

"For the purpose of aiding in the protection of the property, 

.and lives of the citizens of Cameron end ,iillacy Counties 

from further disastrous and calamitous overflows, and to 

conserve ant increase the revenues derived by the State from 

said counties, that part of the State ad valorem taxes, 

which is in excess of ten cents on the hundred dollars valuation of property subject to taxation, collected upon property 

and from persons in the county of Cameron, including the 

rolling stock belonging to railroad companies which shall be 
Hon. Geo. H. Sheppard, Feb. (3, lY39, Rage 2 O-50 

ascertaineo and apportioned as provided by law, is hereby 

donated and granted by the State of Texas to the county of 

Cameron for a period of twenty-five years, beginning Sanuary 1, 1926, to be used by said county in part payment of 

interest and in creation of a sinking fund to pay the 

bonds of said county which shall be voted and issued as 

herein provided to obtain funds for the construction of the 

necessary DreaMaters, levees, dikes, floodways, and draini:ays to protect the counties of Cameron and iiillacy from 

such disastrous and calamitous overilows.ll 

Article 3937, Revised Civil Statutes, reads in part as follows: 

"Rach assessors (assessor) of taxes shall receive the following compensation for ::is services, which shall be estimated 

upon the total value of the property assessed as follows: 

For assessing the State and county taxes; on all sums for 

the first two million ($2,OCG,OGO.OG) dollars or less 

five cents (54) for each one hundred (~100.00~ dollars'of 

roperty assessed; onall sums in excess of two million 

2,OOO.COO.OO) 

5,000,OOO.OC) 

dollars, and less than five million 

dollars, two and one-fourth cents (2&B) on 

each one ,hundred ($lOO.OO~ dollars; one-half of the above 

fee shall ae paid by the State, and one-half oy the county;.." 

Hr. ViilliXord advised "that in the opinion of this Department 

the Assessor-collector of Cameron County is entitled to one-half 

of the commissions provided for in such article to be paid by 

the State and one-half of sucn commissions to be paid by the 

County of Cameron." 

&ii. Armstrong's opinion advised "that in the opinion of this department theabove quoted opinion correctly disposes of the 

questions cnerhin considered and you are further advised that 

m the opl:lion of tni:; department the portion of the taxes donated 

and &ranted oy the State of Texas to the County of Caaaeron by 

virtue of Articles 7t'ZU-148, Revised civil Statutes of Te.xas, 1925, 

shall be taken into consiceration and shall bear 'its portion or 

percentage of c!:‘: c:>mmissions due the assessor-collector~.l~ 

Apparently there is still confusion as to whether any part of the 

assessor's commissions mentioned in Article 3937 is to be deducted 

from the amount 

8 

ranted 

7880, Section 14 . 

by the State to Cameron County to Article 

In this connection, it has Jeen the contention 

of the Comptroller that a proportionate part of the assessor*s 

fees should be deducted from the amount so donated to Cameron 

county. On the other hand, it is the contention of the officials 

of Cameron County that all of the State's share of ad valorem 

taxes in excess of 1Cg on the $100.00 valuation collected in 

Cameron County should be granted back to the county without any 

deduction therefrom on account of the assessor having been paid 

the commissions mentioned above. 
iicnoraole tieo. E. Sheppard, Feb. 8, 1939, Page 3 o-50 

Article .:;438, Revised Statutes, reads as follows: 

Wie Comptroller, on receipt of the rolls, shall give the 

assessor an order on the collector of his county ;'or the 

a:neunt due him ov the State for assessing the Statetaxes, 

to ee paid out o? the first money collected lor that year. 

ITiF: coiimlssiOners court SSail iSSue an order 0s t?:: CGUIIty 

treasurer of their count*, to We assessor, ior r;te a.;rount 

due i.3,: ;i:r assessing Ciie ccunfy tax 0:: ti-.eir ccuusy, to oe 

xl;::; cat or t:;c? 'ir st BlOiltZy received frcn u;;e collector CL 

<k..; :;~oils .CJZ &2.7., year. It 

in making the assessments, niie assesscr 1s working for tne atate, 

as -,vell concerniilg ctet part nn beech taxes are paid and later 

.yivsn by the State i;r~ Zameron county as concerning the part which 

ti-.e State retains for its own use. Nowliere in Article 7880-u+& 

is there any snifting of the obligation to share equally the 

cost of assessment. The State made a grant or donation of all 

its part collected in excess on lO# on the $lCO.OO valuation. 

A delivery to the County of t'rre Stz-Gets part of such ad valorem 

te.:ces collected, less (li lO# on the $luO.iiG vaiuation, and (2) 

an additional percentage of assessment costs, would not be in 

compliance with the statute. 

Tne State's part of the taxes collected included the compensation 

paid by the State to the assessor. 

.It was the intention expressed in Article '&SO-U+& t&t t5e 

grent or donation by the State, as thereincontained, should not 

02 Jurdened with expenses theretofore incurred by tL:e State in 

i:rl?ging ii30ut t;.e collection t!lcreof, 

Tne ne;, result is ti:et the State is due to receive irom Cameron 

County 731 .31!lount equal to log on the $100.00 veluation, out of 

wnicn s:;ali. be paid one half the comi*:issions provided in 

Article jY3.l. 

Yours very truly 

GRL:N 

Glenn R. Lewis 

Assistant 

APPROVZD: 

GERALD C. MANN 

ATWRNEY GENERAL OF TEXAS