OFFICE OF WE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Honorable MurDhY Cole 

County Auditor 

Liberty County 

Liberty, Teras 

Dear Sir: 

4lDpetW r0r the 

collecting taxes, 

omobile owners 

appiiOati0n r0r 

of their vebltime and plaoe? 

part, es follows: 

-se em also aware .or the ract that propertyerzlto taxpayers, poll taxpayers, and owners 

.of ea*/a’/2 i lea are required to pay their tares 

and oY?t 2 2 their automobile license registrations 

in tSr;r urn CountYe 
Honorable Murphy Cole, Page 2 

*Nevertheleee there is a problem involved due to *he iaot that the Tax Colieotor Is 

deslroue or complying with the proviaione set 

out, under Article 7255 RCS 1925 whloh provides 

that the Tar Collector or hi8 deputy shall 

attend end remain at least two days in each 

voting or jastioe preclnot ror the purpose 0r 

collecting such tares as may be paid, after 

~;~r~nnotlce of the time and place required 

. 

Vurthermore, highway patrolmen very 

often stop trucks and other vehicles on State 

aighvmy No. 35 in Liberty County, whioh hlghway runs through the town of Cleveland; for 

violations or the weight and length laws es 

well es ror violations suah as railure to 

bavo proper permit& from the Raflroad conunisslon; end the lack of drivers having ohaurfeurs 

lioenees . Ii it were possible to issue addltlonal license receipts, ahaurreurs lioenses, etc. 

when such violations ocaur on State Highway No. 

S5 in the County or Liberty, such reoelpts to. 

be issued by a deputy in Cleveland then the 

revenue rrom such work would or course jastlry 

the ‘fax Collector in giving notice and sending 

a deputy to that town, let us say one day in 

eeeh week. 

-Heretofore Liberty County hae attempted to 

C)et U$I a branch oifloe In the town of Cleveland, 

and to appoint a deputy to work out of that orfloe ror the purpose or issuing tar (property 

and poll) and automobile lfcense receipts; and 

to take.renditions of property. 

“Your department has already ruled that the 

establishment of a branch office in a town or 

less than 7,000 population was Illegal sinae It 

does not conform to the provisions or Art. 7256 

RCS 1925. I have your opinions No. O-243 dated 

February 20, 1939 and No. O-697 dated May 2, 1939, 

both of which are addressed to Thos. A. Wheat, 

County Attorney, before me and fully understand 

and appreciate the able way in which you have 

handled the subjeot. As a matter of faat I had 

never believed that we could maintain a branch of 
Honorable Murphy Cole, Page 3 

the Tex Collectors orrice 

.Cleveland. 

in the town or 

‘However, I believe I have a solution 

to the problem, whloh if legal, would be to 

the mutual benefit and Satisfaction of all 

oonoerned. 

WThe plan is: 

‘That the Tax ‘Colleotor post notices 

rrom month to month If necessary stating time 

and dates that he will appear in Cleveland 

(or any other voting or justice preclnot) for 

the purpose of collecting tares, as provided 

by Art. 7255; that the dates of appearance 

vi11 coincide as nearly as possible with the 

probable dates when taxpayers will most likely 

wish.to pay their taxes. 

‘That the Tar Coll’ector or hls deputy 

appear et the plaoes end on the dates es set 

out’in his notice; properly equipped with 

books or receipts for the purpose of collect- 

;y;y taxes which the taxpayer might wish 

.- 

nrticle V255, es amended by the 46th Legislature, 

reads as folJows: 

*Each tax ooileotor shall begin the colleotion of taxes annually on the first of 

October, or so soon thereafter as he may be 

able to obtain the proper assessment rolls, 

books, or date upon which to proceed with the 

business; and, when so ordered by the commissioners* court in his county, he may post up 

notices c not less than three, at public 

plaoes in each voting or district precinct in 

his county, at least twenty days previous to 

the day said taxpayers are required to meet 

him for the purpose of paying their taxes, 

stating in said notice times and plaoes the 

same are required to be paid; and said collector or his deputy shall attend at suoh .tlmes 

and pl’aces for the purposes aforesaid, and 

shall remain at each place at least two dayo. 

if the collector for any cause shall fail to 
894 

Jonoreble Murphy Cole, Page 4 

meet the taxpayers at the time and at the 

place epecirfed in the first notice h. 

shall in like manner give second notloe.n 

Artiole 7256, Revised Civil Statutes, reads, in 

pati, a0 r0ii0w8: 

Wash essessor and colleotor of taxes 

shall keep his office at the county seat Of 

his oounty; and It shall be the duty or every 

person who railed to attend and to pay his 

taxes at the time and places in hla precinct 

named by the assessor, and collector of taxes, 

as provided in the preceding article, to call 

et the office of the assessor and collector 

or taxes and pay the same before the first 

day or December or the si$n$ gzar tar which 

‘the assessment is made; 

Artlole 6675a,’ section 3; pertaining to appllaetion tar reglstratfon or motor vebloles, reads, in part: 

“The year for the purpose or registra- 

.tion of motor vehicles shall be April 1st to 

arch 31st (both inolusive) of the next suaoeeding calender year, and may be r&erred 

to es the Wotor Vehlole Reg:.stratlon Yeer”, 

and ourrent year where used in the statutes 

relating to payment 0r regist :etlon rees 

shall mean that motor vehicle registration 

yeer. Application ror the renewal 0r registretiOn.Oi a vehicle and for eeoh ohauifeur’s 

license for any motor vehiole registration 

year shall be made not later than April lst, 

or suoh year.* 

It will be noted that Article 7255, supra, pro- 
Eonorable Murphy Cole, Page 5 

Artloid 66X&, section 3, supra. pertaining to 

l pplioation ror registratton 0r motor .ve hjoles, provides 

that Wotor Vehicle Registration Year”~ shall be f&m 

Anti1 1st to March 31st (both inclusive‘) or the next suoceeding year. 

l’he Legislature, in enactir&Articfes 7255 and 

7256, was referring to the collection or and payment or 

ad valorem taxes, and not the collect&n of and payment 

or ‘automobile license fees. It being apparent that Artlale 7255, supra , refers to the collection of ad valorem 

taxes, the tax assessor-oollector oennot use this same 

article as a method for the collection of automobile license reeg. Your inquiry is thererora answered in the 

ne,gative. 

Poora very truly 

APPRovED MAR. 15, 1940 ATToRNEx -

-- 

OF TEXAS 

/ Gerald C. Mann 

ATTCRNEY &NERAL OF ‘pEx89 

*y t413&l& 

161 D:. +~s~~;t 

DDD:Ak 

AFPROVED OPINION CWTE BY WE cm