### 533

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN

HonorableWayne Leieure county Auditor Clap County Henrietta, Texas
Dear Sir:

snake advanoe. Tax Ataeereor

- ir deputy rrom und of Clay Oouaty,

or thle department followa:

Aseeaaor-Oolleatorsolo be paid baok to the st aoney oolleotsd in re his fees or orriae.w Artlole 3937, Vernonfa AnnotatCd Clvfl Statutea,in part, provides: ; ','i~

*Eaoh Aaeeesor of"bhres shall reaeive the followingoompensation ior hia rerviaeawhloh shall be estImetedon the total value of the propertyassesseda8 follows: For aaeeaeing the Ytete and County Taras on ali tums for the firat Two Blillion

Dollars ($2,000,000.00)

### 600

HoAorabla Wayne LetaUre, page 2

or le86, five (5) oenta for l aoh One Hundred Dollars ($100.00)0r property emseased. On all atma in exoeaa of Two Million Dollars ($2,000,000.00) and less, than Five Million Dollmra (~5,000,000.00), two and one-half (23) oentr on each One Hundred Dcllere (*lOO.OO),end on all UUBIB in 8x0888 or Five Million Uollars ($5,,000,000.00), two and onefourth (24) oentr on eeoh One &ndrsd Dallera ($lOO.OO),

provided, that in aountlee in whlah the POptiatiOAdoes AOt exceed tWelV8 thouarmd,five hundred (~2,500).~r~ohabitaAts, he Asoesaor shall receive on all siB'.for the first Four ~~llllon D0llar8 ($4,OOO:W~ibO), the aurn 0r five (5) oents ror cash One Eundred Dollspa ($lOO.OO), and OA all aum8 sbova auoh amount the fee shall ba fia above stated, one-hair of the above oompensatlon shall be paid by ths %ate and one-hairby thr County; for aseesalng the taxes on all dralnage dietriots,road dintriots,or other politloal aubdivisionaof the OOUAty, the Asseaeor shall be paid three-fifths,ofova 0aAt for eaah One Eundred Doliars ($100.00)of the aeaessed value of sucih blatriotsor 8ubdivisiona. lt

. . . The ConxmlsaloAer8 Court oh811 allow the Assessor or taxes such suma or money to be gald monthly from the Oountg Treaeuryaa may be Asoaaearyto pay for olerloelwork, taking asaeaaaentr a@ making out the tax rolls of the Ootmtr, but auoh sumr ao allowed to be deduotedfrom the amount allowedto the Assessor as oompexu5atlonupon the completionof said Tax roll6 provided the amount ellowed the Asaeeeor by the Oomtleslonere Court shall not exaeed the oompensation that may be due by the oounty to him for a8eessing.

n

. . . “S80. 2. It ie not the purpose of thie Aot to ohenge the salary of Tax Assessorsas now fixed by law.' Artiole 7181a, Vernon's AAAOtated Civil C?tatuter,provides: Y?ereafter, whenever the words ‘ Aasessor,f *As6esaorof Taxes," IColleotor,* 'Collsotor of Taxes," or 'TexColleotor"are used, either in Art101as 7181 to 7359, iAO1U4iVa,or Title 122 or the 1925 Revised Civil Statute8or Texas,

### 601

HonorableWayne kfeure, pege 3

lnoludlngall amendmentsthereto,as well ae the Revised Code of 1925, lnoludlngall amend-

- ment, being known a4 the 1925 Revlaed Civil Statutes of Texas, 6ame shall be applloableto and mean the ohe office or offiaer or Aaseesar and Collectorof Tex44, and shall be so OOAetrued a8 to aooompllehthe objeot and intent SAd oarry out the purpose 0r ~otlone 14 and 16 of Artlole 8, of the Texas Constitution, as the 4ame was amended on Wovember 0, 1932. Acts 1933, 43rd Leg., p. 598, oh. 197, 85. ” The populationof Clay County 14 leas than 20,000 inhabitants

aooordlng to the last federal oeneue. It is apparent from the roregolng faot and your letter of request, thereforr,that the Tax Aeeeeeor-Colleotor of Clay County 18 oompenaatedOA a fee basis.

The only authoritywe are able to find euthorlrirrg the Commieaionew Court to make advancements to the T4z AaeeesorColleotor of Clay County as aompeneatf.on is sontelnedin the above-quotedstatute. Thlo statute expresslyrequiresthe OoaaPlesloners Court to allow euoh off leer ruoh sums of money, paid monthly from the County Treasury, aa may be neoeeeacy "to pay for olerloslwork, taking assesfmenteand m4king out the tax rolls of the oounty.*

It will be seen, therefore,that such sums authmire4 to be allowed as advanoemenfare measured 

### l trlotly by the off

laer' 8 dutlee in oouneotlon rith hla work as Aeaeeaor, lnoludingthe neoeesar olerioalwork, taking, aese8ementeand making out the tex rol 1a. of the oounty and may not exa4ed the amountswhioh may be due him by the oounty for a4seaelng under the herein-quoted

provisloneof Artiole 3937. Since the GommlsaionersCourt $4 unauthorized to allow the Tax Assessor-Collector a dlrrerant OOmpeB46tiOB from that fixed by Artiale 3937 eupra, we think it advlrable

## to point out that any exoess of the enount authordeedby the statutewculd be void and not eolleotlblefrom the ruretles

tfloer's bond. steusorr ~4. Liberty Count 8 Jeff Devls County vs. Ikvle, 192 8. 1. 2 i$‘$o”b;,“(;a ii County, 106 S. W. (2d) 768.-



### 602

Bonorablo



### it 18the court my only suoh Trea8ury. Oatmgorloally anmwrlng your requart, therorore , opinion ot this dapertmentthat the Commlsslonsrr allow to the Tax Ammsor-Collector or Olay County BWJ or money, to be paid monthly from the County a8 may be nroeaaaryto pay for olerioelwork, taklng arsarementsand making out the tax rolls of the county. Suah allovmnoebeing an advanoement,ahall not aroerd the oompensationen mey bo due him under Artlols 3937, Voraoa*a AnnotatadCivil.

Statutes,ior sa8asslngand ia to bo daduotod thrrsrromupon the oompletionor said tax rolla by the orfioer.

Your8 rarg truly
ATTOBWEY O? TjUAS