February 8, 1339

HonoraoleGeo. H. Sheppard Comptrollerof Public Accounts Austxn, Te;ras HonorableJack diech CountyAttorney Brownsville,Texas Overruled by G-s344 %n so far as it conflicts

Gentleman: Opinion No. O-50 Re: Commissionof 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 writtenby H.~ L. eilliford,AssistantAttorneyGenera?, was given in response to the request. On December.31,1938,Hr. Sheppard,the Comnsroller, addressed a letter to this Department requesiinga clarification of,the .iilliford

opinion, and on January 4, 1939, an opinionwas delivered to i:ir. Sheppard in response to his request, such opinion oeing written by Lloyd Armstrong,AssistantAttorneyGeneral. On January j, 1939,hr. tiiech, CountyAttorney of Cameron,County, addressed this office a letter requestinga furtheropinion of this Departmenton the same subjectmatter, 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 protectionof the property, .andlives of the citizens of Cameron end ,iillacy Counties from furtherdisastrousand calamitousoverflows,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 dollarsvaluation of property subject to taxation, collectedupon property and from persons in the county of Cameron, includingthe rollingstock belongingto railroad companieswhich shall beHon. Geo. H. Sheppard,Feb. (3, lY39, Rage 2 O-50

ascertaineoand apportionedas providedby law, is hereby donated and granted by the State of Texas to the county of Cameron for a period of twenty-five years, beginningSanuary 1, 1926, to be used by said county in part payment of interestand in creation of a sinking fund to pay the bonds of said countywhich shall be voted and issued as herein provided to obtain funds for the constructionof the necessary DreaMaters, levees, dikes, floodways,and draini:ays to protect the countiesof Cameron and iiillacy from such disastrousand calamitousoverilows.ll Article 3937, Revised Civil Statutes,reads in part as follows:
"Rach assessors (assessor) of taxes shall receive the following compensationfor ::isservices, which shall be estimated upon the total value of the propertyassessed as follows: For assessingthe 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-fourthcents (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 commissionsto be paid by the County of Cameron." &ii. Armstrong'sopinion advised "that in the opinion of this department theabove quoted opinion correctlydisposes of the questions cnerhinconsideredand you are furtheradvised that m the opl:lion

of tni:;

departmentthe 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 percentageof c!:‘: c:>mmissions

due the assessor-collector~.l~ Apparently there is still confusionas to whether any part of the assessor'scommissions 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 Comptrollerthat 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 contentionof 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 collectedin Cameron County shouldbe granted back to the county without any deduction therefromon account of the assessorhaving been paid the commissions

mentionedabove.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 ;'orthe 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?

'irst 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. Nowlierein 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:eState in i:rl?ging

ii30utt;.ecollection 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