756 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

GROVERSELLERS 

ATTORNEY GENCRAL 

iT3n. 3am H. Davldaon 

,:o*mty Attorney, Hooklrg CouneJ 

3dvellMd, mm8 

Dear 9l.r: 

c\ \ 

Opinion So. O-6169 /Lij 

ROI When former kx a%Saotor Of~ndapendent 

sohool dlatrlot imlled- 

-I 

rodtt upon 

the tax rolla&ertaln sohoo ,tasm paid, 

oan his summiww, vith the Buthmity 

ot the board of mhool trustee&/f the 

dlstriot'to/so tio,'+aaka entrlm shoving 

~~h~~~~u~~~~~~'~l~~.d 

queutlon' 

\ '; 

a tb v8oaal llebilltj? 

In your re~~~~A~~P~1~~~:1944, for the oplnioa 

of this de@rtment,<yowZubzof~ the f%Jlolf iaot r1tuat1oa 

and questiona thercioncv 

‘\ 1. ul" 

'J. B. ihac&Aa n&~‘b&oyed a8 8he Tax Amsrsor 

for the Petit TPds~ndent,,8ohOol Dlstrlot,. of Hookley Co., 

Texas.-When Hr.'Reeoe baaens Tax Assessor and Colleotor 

for&ho P&tit Distrlot; tW tax roll8 shoved mevoral 

. tw m% +'e dellXaquent% Hovev~r e good nany of th.80 

9plme Aa rtiea have tax mmelpts to ehav they paid the 

taxes. The ~queation that Mr. Reatoe~ ir asking la. aa 

t1W069a Doea fW+ Reeoe have the legal right to mnrk 

thaw taxes pgldd ii the Sohool Board OS seld Sohool 

Distriot'~lpbs him the authority? If satd aohool Distriot ZIQerd gl.ves him the authority to mark those tax88 

paid, is~~~~Iieeo6 personally liable ln ant VW? The 

3ohool Board is vllllng to give this authority but thare 

is o question In,!&. Reboe's mind about it being legal." 

In your letter of 3eptember 16, 1344, YOU supplement 

7~ f0m8r letter 33 follovs: 
Hon. Sam R. Davidson, page 2 

"SO on5 qu65t1on5 the fmt that theaa taxor, vbloh 

vs srs asking for your opinion, aa thay nov uppaw on ths 

tax rolar hM5 boon paid. tbsidss the tax reoelpts thsy 

h a ve so P r ebor etiv8 evidea o e suoh l oanosl~d obsoks ti 

v1tne55e5. R. J. B. WOoa ths Drssont tax oollootor of 

Sohsol Distrlot do.5 aot doubt 

taxO5hsvob5@np5ldaRdthatthet5rpa~m~in 

thsir oentaatioas.* 

bi the ebssnor of spsolflo sktu- uustmsnts 

giving the dutlO8 a& 1labiliti.s of tsz oollsotms of lad.- 

pendant sohool distrlots, thy provisions of ChaDto? 8, Tltlo m, 

V. A. C. S., 1925,govorntbe sbsve 5ltuatlon. 

Artiols 7257, V. A. C. 9.. 1925, otates thst the 

tax oollootm w his deputy, 'uhenmer mp tas is bide sbsll 

&iv0 t0 th5 taX&WOF 5 POOOiDt, S~OifYiae th0 55IOUt Of kr 

mid, the yW iOr vbioh the kx v58 l 550555d, M the dOSoript:On O? th5 ~POjlSPty 4l555555d~ th*t th5 kr OOlhOtW Shll 

efflx his seal thereto, vhlah rsosipt shell be adml88lble to 

record Ninths oounty invhichth~pzvport~ls rltuatsd,and 

vhen so reoordod shall be full and oustplote nstios to sll 

persons of thy paymsa;dofl said tsx. !Rm tsx sollootor, "vhenover my kx55 ore pa 

and suoh entrfos sh8 

5b5norOdlt5mwoath5tcuFoIriiy 

lmnt of suoh tax. 

6 notlos to all the vorld of the parIt, llpoza ths prwantatim of tha tax rsooipt5 uld 

'othor oorrobomtlvo ~Qsaoa k, the Soha Bssrd w tbs lndividusl tqw%w, tbeBoald is 5eti5ii5dthtthO taxwhen 

aotuelly b05a mid to tbo r0mr tax oolfootor, but th8t swh 

tax 001150tor iallod end neglootbd to raakm the mquirod entrios 

upon the tar Fells, than the SaboO'r I40956 trJ proper resolution 

oould authoriss the PrOssnt tsx oollsat~ to Or&or upsa tbs tax 

rolls a statsnwntthattho tax08 bsdbs~npa~dbytbs tupsyar 

upon the date shova by his reoolpt, vhlsh ansv~rs your first 

qu55t1on Toll." 

Xf hhe Board has granted the authority to make suoh 

entries as indicated above boosuss the faxes have aotuallp been 

paid to the former tax aolleotor, then no liability vould be 

ossumd by tho prOsent tsx collootor foF pw0dgg suoh authorized minister il aot, l vhloh answers your ssoond question '30." 
. . 

758 

iion. Sam B. Deridsoa, patp 3 

In addition, ~btiols 7258, V. A. C. S., 1925, vhlch 

3 horeln quoted, provldes aa sdoqu5t5 rsmady for ths taxpsysrs 

vho hold tar reoolpt8, but vhoso ~ymsnt.8 have not been eatomd 

upon ths tax r01151 

~~F’Mlll~~ttOF t?MD~~IbtOf t5X55 OlXp~l'ty, 

real, porrmnnl or zclxed, hamatter paid, 8e vail 55 thou5 

horetoforo paid, 001150t5d by Strto sour&y or n~ti01~51 

offioorr may bs reoomlsd in the aft100 ot ths oounty 

mth6 OOUtyl&@5thb~~rty15 Situ5tod. Oil 

pr55ont5tlon of a tax reosipt to th54 om~ty 015ML IU aIn 

1m!Mdl5t01y ill. th5 sams in tbo 55S5 5mIuleF OfrIllngS 

dsed So lanb, and ontoz! and roocwd suoh rooolpt la full 

:n 5 noord book kept by him for ths purpoao of rsoording 

tax raGe~pt5, to be called 'Tax Reoolpt Roeord, and shall 

hsvo the mm5 oad number vrltten thobcm, and euoh moord 

sbll be not100 to all tha vwld of ths payme& of suoh tmr, 

a& wmtifled oopl5r thom~f~ybousod lnovld~~o on 

155u55 involving the w WAda like ruler l mtt1ng sort%- 

iied oopi55 of 68868 in ovldsnoe." (~h55ir, ours) 

Since a0 ¶.ndqmndont 5ohoo1 distciot 15 5 munioLp51 

aorporatlar;, and the tP* oollootor a mtnloipsl otfioec, su0h 

tax rsoeipts can be reoorded and ars not100 to all the vorld 

of the p8yls5nt of SUOh tu. 

4 d / 

&b Am-yTgz BY 

c. X. RiOh5rd5 

Assistent 

cxR:Am