OFFICEOFWE ATTORNEYGENERALOFTEXAS AUSTIN

Honorable MurDhY

Cole CountyAuditor Liberty County Liberty, Teras Dear Sir:

4lDpetWr0r 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 ilea are required to pay their tares and oY?t22 their **automobile** license registrations in tSr;r urn CountYeHonorable MurphyCole, Page 2

*Nevertheleee there is a problem involved due to *he iaot that the Tax Colieotor Is deslroueor complying with the proviaione set out, under Article 7255RCS1925whloh 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 maybe paid, after ~;~r~nnotlce of the time and place required

. Vurthermore, highwaypatrolmen very often stop trucks and other vehicles on State aighvmyNo. 35 in Liberty County, whioh hlghway

### runsthrough the town of Cleveland; for violations or the weight and length laws es well es ror violations suahas 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. whensuch 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)etU$I a branch oifloe In the town of Cleveland, andto 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 RCS1925. I have your opinions No. O-243 dated February 20, 1939 andNo. O-697 dated May2, 1939, both of which are addressed to Thos. A. Wheat, CountyAttorney, before meand fully understand and appreciate the able wayin which you have handled the subjeot. As a matter of faat I had never believed that we could maintain a branch ofHonorableMurphyCole, 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 rrommonthto 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 byArt. 7255; that the dates of appearance vi11 coincide as nearly as possible with the probable dates whentaxpayers 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 booksor receipts for the purpose of collect- ;y;y taxes which the taxpayer might wish

.- nrticle V255, es amendedby 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 hemaybe 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 maypost up noticesc 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 himfor the purpose of paying their taxes, stating in said notice times and plaoes the sameare 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 MurphyCole, Page 4

meet the taxpayers at the time and at the 

### placeepecirfed in the first notice h. shall in like mannergive 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 whorailed to attend and to pay his taxes at the time and places in hla precinct namedby 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 samebefore 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- .tionof motor vehicles shall be April 1st to arch 31st (both inolusive) of the next suaoeeding calender year, and maybe 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 meanthat motor vehicle registration yeer. Application ror the renewal 0r registretiOn.Oi a vehicle and for eeoh ohauifeur’s license for anymotor vehiole registration year shall be madenot later than April lst, or suoh year.* It will be noted that Article 7255, supra, pro-EonorableMurphyCole, 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 paymentor 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 -

-- OFTEXAS / Gerald C. Mann ATTCRNEY

&NERALOF‘pEx89 *y t413&l&

161 D:. +~s~~;t
DDD:Ak AFPROVED

OPINION

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