6 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

‘Eon. Thoass ?. OloVar 

Dlstrlot Attorney 

50th Judloial Dlstrlot 

?eymour , Texas 

Gear .%r: oplnlon No. ia>)8 \ 

R-ether the Co\latp>Tax 

I Assassor-Colleobor bf thr 

flQoudty, ho la dI’r0 the Tax 1 I. .I’ Colleotor for an lnoorporated 

atty or town within the ooun- 

.‘,. ‘\,ty la required by law to 

., f-- ’ “i cc&t for rees reoeived sa 

ao- 

‘L , city tax oolleotor,ae tee8 or 

‘., oiUce,and to pay over the 

,.." ,l' ') 

I .r \ qxoea8, if any, to the oounty. 

‘t. ,. b / 

Your ietber or ihoeiber 151 1944, 

opinion or thls~ deplrtment on the question 

08 fol1gnla.r 

.x. 

\\ 'i., ,/ / 

*Please give me e&6plnlon on the 

questL0h1, ,, ‘--C’ 

requesting the 

stated therein, 1s 

r0il0wing 

‘. Whk?s the duly aleotad, qualified and aotlng 

,Tax Assessor-Colleotor oi a County la also the Tsx 

Eolfeotop ‘for an lnoorporated olty or town within 

said Wunty; la he or not required by law to eocouat 

rorsthe fees reoelved as City Tax Collector as rees 

or ofrlca, and pay over the BXO~BS, ii any, to the 

oounty7m 

For the purposes of this opinion, we assume that the 

city or town in question has avallsd itself of the privilege or 

requiring the County Tax Asaeasor-Colleotor to oollect the oity 

taxes under the applloable pro~lslons of Art. 1042b, Vernon's 

Annotated Clvll Statutes. Ye also assume that the county oiilclals or the county involved are oompensated on a fee basis for 

their offlolal services rather than on an annual salary basis. 
:-Ton . ‘I’homaa F. Clover, page 2 

Article 3891, Vernon’s Annotated Civil Statutes, 

pertalnlng to the disposition of fees, provide6 in part: 

r( The oompensatlons, llmitatlonr, and 

naxin&s’h&ein ilxed in thls Aot for orrioers shall 

illclude and apply to all officers mentioned herein in 

aeoh and every oounty of this State, end it 1s hereby 

deoiared to be the lntentlon of the Le&islature that 

the provlatons of twin Act shall cpply to eaoh of mid 

officers, and any speoicl Lr general law lnoonslstent 

with the provisions hereor is hereby expressly repealed 

in 80 far 6s the s6r.e may be inoonsistcnt with this Aot. 

“The compensation, 11zAtatlo1?s and merlmuns hareln 

rlred shall also apply to all f608 and oompenaation 

whatsoever colleotad by said officers In their official 

capaoity, whethbr sooountable as fees or ofi’ios under 

the presett law, and any law, general or speolal, to the 

oontrury 1s hereby expressly repealed. The only kind 

end oharaoter of compensation exempt iron the provisions 

or this Aot shall be rctwarda received by Shbrlfro ror 

apprehension of crlmlnele or fugitives frmn juotloe and 

for the recovery of stolen property, and moneys reoelved 

by County Judges and Justices of the ?eaoe for performing 

merriege oeremonles, which sum shall not be aooountable 

for and not r6qulred tc bc reported SE ieea of office.n 

;i’hea the Tax kssescor-Colleotor oolleots the taxes of 

and for the olty or town involved where there is no oiiloe of 

oity tax ssseasor-oolleotor, the oounty tax assessor-oolleotor 

is holding only one oifloe which :s the orrioe of oounty tax 

sasessor-oollaotor, and In oolleotlne the taxes for ths olty (r 

town involved, he is only periorminq additional duties imposed 

upon him by statute. 

In the ease of Taylor, et al, V. Brewster County, 144 

P y 

. . (2d) 314, it was h6ld, among other things, that fees recelvei 

by a sheriff (;vho was also acting as tax essesoor-osll6ctor of 

the county), i or assessing and ccllecting taxes for lndegendent 

school Zlatrlcts be10n~ to the sheriff, sub:eot e0 !:iS duty t0 

account therefor to th,a county under the fee bill. (irlso see the 

case of Flchcls v. SZalveston County, 225 ?. I’. 547). 
614 

!!on. Itc3t1 B. Clorar, peea 3 

-fOU-aI.0 TCWpOOtfUllf 6fiV1666 that it 16 th. OpiniOth Of this 

4e;rtWmt G-at it 1P tl?. duty or the Gount7 Tax Aaaorror-Collaotor 

HYC OOllOCt6 tsrer for l oltp or town to l aoount for the raar raoeivsd from ruob oity or town for bie 60nlorr. Statad dirr0r0ntl7, 

BUC:? fee8 reOdvOd irOB the Oity Or tOWn rOr 5OlleOthg tnxea are 

roec :lr offloa and murt bo rooounted tar to tte oounty under tha 

r04 3ill. 

i;s ksr~tofora 6tatod, ansunln~ that thm County Tax AseeasorCollector 11 002pnw5t0a on a r00 baalr, in arriving at t-110 xarinum 

oc:;!;onsatlon under Artiolar 3683 and 3891, V. A. C. 2., tha faae 

rec3losd ty him ror collootlng tam8 ror tka oity or town in quartlon 

tiu~t ho included In srrir?ng at his maxima ooapensatlon. Ghan t3a 

CoJIltv Ter ~asoeror-Collector !aaae raosirad any amount tn l xoaa8 of 

t!e !..~xl?lum aomponsatton allowed by Artlolrr 3603 and 3891, V. A. C. S., 

he IS required to pay the mount in axoem OZ hlr iaaximum aom;:anr8tloa 

to :::e oounty.