NEW GENERAL 

EXAS 

December 30, 1965 

Hon. Bill Ratliff 

County Attorney 

Haskell County 

Haskell, Texas 

Dear Mr. Ratliff: 

Re: Whether Article 2922-L, 

V.C.S., governs the 'amount 

of collection fees a 

County Tax AssessorCollector may receive or 

retain for his services 

in collecting the taxes 

for a rural high school 

district. 

You have requested an opinion from this office regarding 

the question of whether Article 2922-L, Vernon's Civil Statutes, 

Opinion NO. c-576 

governs the amount of collection fees a County Tax AssessorCollector may receive or retain for his services In collecting 

the taxes for a rural high school district. 

You stated in our recent letter that the 59th Legislature 

by House Bfll No. 2 J 3 amended Article 2792, Vernon's Civil 

Statutes, which governs the fees of the tax assessor-collector 

of independent school districts. In addition, the Legislature 

in the same bill amended Article 2795, Vernon's Civil Statutes, 

which governs the fees of the tax assessor-collector of common 

school districts. However, the Legislature made no mention of 

Article 2922-L. 

We find no specific reference made to Article 2922-L, in 

House Bill No. 243, or anything in the language of the bill 

which would evidence the intention of the Legislature to change 

fn any manner the statute governing the fees for the assessorcollector of rural high school districts. At most, the amendment of Article 2922-L would be by Implication only, and the 

law does not favor the amendment or repeal of a statute by 

implication. Gordon v. 

C1.~6’,1; ;Jte";;;; v. 

Lake, 163 Tex. 392, 356 S.W.2d 138 

McDonald, 129 Tex. 275, 102 S.W.2d 167, 

); Standard v. Sadler, 383 S.W.2d 391 (Tex. 

Sup. i&); Amerfcan Canal Co. of Texas v. Dow Chemical Co., 

380 S.W.2d 662 [Tex.Civ.App.-1964, error dism.). 

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Hon. Bill Ratliff, Page 2 Opinion No. C-576 

Article 2922-L, states in part: 

11 . . . The board of trustees of any rural 

high school district may appoint an assessor 

of taxes who shall assess the taxable property within the limits of said district. 

. . . The tax assessor herein provided for 

shall receive such compensation for his 

services as the trustees of said district 

may allow, not to exceed two (2) per,cent 

of taxes assessed by him. The county tax 

collector shall collect such tax and shall 

receive one-half of one per cent for his 

services for collecting such tax. (Emphasis 

added). 

It is the opinion of this office that Article 2922-L, 

governs the amount of fees allowed the tax assessor and collector of a rural high school district. Inasmuch as the Legislature' 

has not repealed or amended this statute, the amount of collection 

fees a County tax assessor-collector may receive or retain is 

one-half of one per cent for his services for collecting such 

tax. 

---m-v- SUMMARY 

Article 2922-L, V.C.S., governs the 

amount of collection fees a County Tax 

Assessor-Collector may receive. 

Very truly yours, 

WAffGONER CARR 

Attorney General 

TRG/fb/dl 

APPROVED: 

OPINION COMMITTEE 

W. V. Geppert, Chairman 

Gordon C. Cass 

W. E. Allen 

John Banks 

.Gilbert Pena 

'APPROVED FOR THE ATTORNEY GENERAL 

By: T. B. Wright 

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