R-58

E ~KNEY GENERAL

PRICE DANIEL ATTORNEY

GImEHAI.

Hon.. Charles

T, County Attorney NavarroCounty Corsicana,

Texas Banister Opinion No, V-58
Re: NavarroJuniorCollege, - . - - February

140 1947

GountyAsse330r-C;01- lector for, necessity of to make bond imder Article 2815h,,

Section 11, VaAXrSa
Dear Sirt

Me acknowledge

receiptof your letter of recent date wherein

you request

an opinionfrom this Department

on the following

matterssubmitted,

in substance,as foilows,:

e located near er Article 281511, thereof

is makinguse of the ssrviees of the Navarro County Assessor-Collector to asses8 and collect taxes for the College under AY%icle 2815h,Se&ion 7b (a)& Said Aasesaor-Collectorhas, of ceurne made the bond erdinarily required

of a countyAaseas@r-Gelleatora Section11 of Article 28l5h,provides for a bond for "theAssessor-Collector of taxes for the Junior College

District." Chmetfond Should the Navarro County Asse8ser4MJsctor make an additional se rate bond under Sectionlla Article 28 5h# for the specific protection

of the r Junior CollegeFunds? Article i'247$,

VsAaCaSa,

requiring

a bend for State taxes,provides, among other things,that each CSUAty Assessor and Collector of Taxes, beforeentering OA the duties of his office,shallgive a bond payable to the Governor

and his successors

in office in a sum which shall be equal to ten (lO$) per cent of the full ameunt of the State tax of the countyas shownby the last precedingassessments

provfded

said bond shall not exceed Fifty Thousand (#50,000,00) Dollars* Thfs statutefuryHOG GharlesT. Baaiatar- Page 2, V-58

ther provides"Said bond shu. be conditioned for the faithful

performance

of the duties of his officeas Assessor

and Collector

of Taxes for and duringthe full term for which he was cleated or appointed." Article7249 provides, in effect,

that the Assessor

and Collector

of Tsma shall give a bend aimilar to that required of him by the State with like CeAditions to the Ceuaty Judge of their reapeative CGlDtieB and their successora in offloe in a sum Aot less than ten (lU$)

per cent of the whole amount of the aeunty tax, as shown by the last preceding assessment; rovidedsaid ",;;," shall not exceedFifty Thousand (~50,0&3,00)Dale Article 281511. Section 7a. V.AJ.S.. at page 701, provides

ia part as follows: - r
"The Assee*or

and Colleater

of such Junior Colle taxes and co lect the same in the manner

f e Districta

shall amew the
A@W provided

by law for the cellectien of ad valorem

taxes by CouutpAssessors and Collectore.n Article 2815h,Section 7b, Subseation reads in part as follewsl

"1~ lieu of the manner of assessment

. . _. ^

. . . . . 

# (cl;

ana collection

0s saxes, as proviaea m Section7a the Board of Education of said Junior.Coliege

District

may provide for the assessment,

equalJsation,

and.collection

of taxes in the manner fallewing, to-wit:

.

*(cl The Board of,Eduoation of mch Junior Colle e District Lf they refer to do so may h ve the tax&s of thei$ District

8 assesied

and eellecttd

by the Asaesser

and Collector

of county*axes $n the county is which said Districtehallbe loaatad, or collected

only by the Assessrr and CeUector of **~aw8y** taxoepand IA such @Vent, **8Uch** taxes shallbe assessed and collected

by said countyofficers, as the case may be, and turned over to the treasurer of the JuniorCollege

Dietriotfer which suchHon. Charles T. Banister- Page

taxes have been collected, Under the facts submitted, the Xavarro

Junier College

Districtis makinguse of the serviaer of the Navarro

CountyTax Assessor-Collector to assessand

collect taxes far the aollege,, When it has been decided that the CountyTax Aesesaor-Collector shall act as **such** for the said Junior Colle e District P; urauantto the above quotedprovirions o (cl Article281jh,Section7b. additional

dutiesare %mpsed upon the County Tax Ass&or-Collector and he does not hold two officesin d.~~$ar~ng such duties. PrulttW6 Glen Rose I.S,Db

4 S.WO (2) 1004 and cases cited therein. The result is merely the imposition of addStiena1

duties upon the office of CountyTax AsseasomCollector.

Article 2815h,SectioniX, V*A.C.S,, provides as follows:

"The Assessor and Collector of Taxes for the Junior

College

Districtshall enter into a bond with two or more good and sufficientsureties

or surel:

bond for the protection

of the Junior

Go1 Yege fund, said bond to be made payable to the Board of Education of the Juni'or

College

D,istrict

and to be made in a sum net less than double the amount of money which may be in his h-ads at any time while in offioo, The amount ot said bond will be fixedb dunicr Collegeii

the Board of Education of the istrict

and a co y filedwith the State Board of Edueatiens Tie JuniorCollege Board shallrequire 8 similar bond of any and all other personaor c,or orationsin whose possession such funds may &e kept," The first sentence

of Sqclion lip provider that "the Assessor

and Collector

of TWes for the Junior College

Distrielr

shall enter into 8 bond 0 e * for the protection

of the JuniorCollege fund": the second sontence thereof

provides "The JuniorCollege Board shall require a similar bond of any and all other persons or corporations

fn whose possession such"funds

may be kept," Under the provisions of Sets 10 of Art+.

2815h, the CountyTax Assessor-Collector fn the instant,situation is intrusted

with the collection of said taxes and shall on or about the Etnth of each month er at such other times as may be prescrtbed by the Board of- , .

Ron. Charles

T, Banister - Page. 4,, v-58

Education

of $aid District

make a report shewing all moneys collected, and shall plaw such finds with the Treasurer

of the JuniorC&loge District. This statute Section11, express1 ises the governing

bodfes of Juni@-Collegei:autherietricts to requirea separate bond when the CountyTax Aosessof-Collector act8 In such o&paoity for the Junlor College

District. It Is, therefore, our o UP n&en that the Navarro

County Asssssor-Colleckr ehe d be Mqulredto make a separate bond undsr previaiena af! Section 11, Article 2&l!%, which b Sn,additien to, the bonds he has made under Articles7247 md 7249, said additional

separats

bond to be made for the specific

protection

of the 3unior

College funds, With respect

to the payment

of the pretium en said separate

bond required

of the Assssrer and Collector

of aTavarro.County,

we quote in part, the provisions

of ArElele~7247,

V~, A. C, $*, as follows: eWbenever

the assessor

and colleotor of taxes of any.

countyIs requirad'te give a separate

bond ta **co*ap** distr&ct taxas collected by him, suah bond shall be a)- provedby the governing board, , 8 b of such districts,

and the premiumon same shallbe paid ant of first crl~bctlons for such dirtr%ctepw

-

the State and County,
Yours very trdy ATTOR,NEX

GENERAL

OF TEXAS ’
By &&d&j:-
CEO:AMM:erc Chest&r Ei;stUs
APPROVED:

Opinion

Gems By O. S., Cbainul