Honorable C. J. Wilde county Auditor Bueoes county Corpus Christi,,

Texas
Deer Sfrt oplnioa HO. o-2122 Itea Contraot

betueea B. Ii. BF.ter and mews county.
In your lotier of Haroh 16, 1940,you requestour opinion as to whether the cmmiaaioners' court of Ikmoe~ county as fir6t panty limy lawfully

enter into oontraotnith B. Y. Eaten,a8 seoondparty,forthe '~rforwnoe of **osrtain** wrvioerr as set forth in the oontraot as follows: 7parog of the First Part being desirous of employing

a persoa of teohnic al knowledge,

exparienoe

and abilityto fW7AiEhexpertadvioe and iafonm ation in the valuation of neTI propertyin the &mnty‘ as well Bs illoreama in Value and additions to prop~'Q already in Ipueoes County,-8, and to **work** in moperation with the Board of Equaliaation, Coxmirsionmrs*

Court, and the Tar Assessor-Colleotor in the oomtinuation of We present systemof valuations

used in Nueoes Couuty, uhioh is kmmn a6 the Stoner System,~aad being satisfied

that Party of the Seoond Part is well qualified for this positions

the parties

hereto do amtraot a8 followsa "Partg of the Seoond Part does herebJr ooatraot

to faithfully

and diligsntly, duringall reasonable offioehours, and using his teohnical kuowledge, expsrienae

and ability furnish expertadvice and infommtioa in the wluation of nonproperty in the County,as well a8 lnoreases in value and additions to property

already

in Hueoes County,

Texm, and to:mrk in woperation with the Board of Equalization, Conmissiowrs~Court, rrd the Tcrz Asse~sor-Colleotor in the oontinuation of the FesqlItsJrat&n of.tiuation used in NmoerrCounty, whioh 5.6

kaom n8 the Stoner System~A
The ooafraot

providesfor a'oonsideration af #226&b per month to be peid to Mr. E&es for a period of one year, and the oounfgalso to furnish office spaoe, olerioal help and israveling oxpauses.
As we understand

you, this empluyment is aaide from and in addition to the deputiss

allowed I&?

law for %hetu assersorcoollaator, and the oompmsation thus to 'be paid exoesdpthat permited m sta+ta to be paid suoh deputfea.Hon. C. J. Wilde, Page 2 (012126)

In the case of Ro **r** V. Rail 280 S.W. 289, the Waoo Court of

- CivilAppeals upheldthe power o oomn-bsioners~ oourfs to make speoial oontraots

with expertsfor the properassessment and valuation

Of oil properties, H-or, in our opinion, the oontract

withwhich 10s

ars now oonoerned

is not such a one as was under consideration in ths Roper oass. Clearlya largepart, if not all, of the servioes required

of Mr. Sstes in the instantcontract are services

whichthe tax assessor-oolleotor is privileged

as well as obligatedto perform. Ws quote fromthe opinionof the Galveston

Court of CivilAppsals ln Marquart P. HarrisCounty,117 S.H. (2d) 494, involving a similar

problem,

as follows:
%ile the Commissimers~Courtmay wlidly employ *skillsd experts1

to value for taxation

purposes

props* in speoialinstances, whsre technioal

equip ment is required,

since this odntraot- %y its express terms - smbraoes a valuation

of the entire taxable property

of %rri.s County,

as refleotsd

Iy its tax records,it neosssarily supersedes

the powsrs,duties, and fun&ions of the.tax

assessor

and collector,

and sinae those dutiesare devolved by law upon him, suoh an attempted employment

by that I&y of other personsto, in the first instense, psrfow suah dities instead, is an expenditure

of pukliafunds for an unauthorized purpose.s
Our ansusrto your questionis in the negative. Yoursvery tNly ATl-QREEY.GE= OF TSXAS By /s/Ohm R. Lewis

Glenn R. Lsris Assistant
GRLcLMregnr
APPROVRD

APR 16, 1940 /8/ GERALD C. l4U-E ATTORNB?. ’ GBXEUAL OF TEXAS APOpinionConmittee BTEW'B Chairman