R-58 

E ~KNEY GENERAL 

PRICE DANIEL 

ATTORNEY GImEHAI. 

Hon.. Charles T, 

County Attorney 

Navarro County 

Corsicana, Texas 

Banister Opinion No, V-58 

Re: Navarro Junior College, - . - - 

February 140 1947 

Gounty Asse330r-C;01- 

lector for, necessity 

of to make bond imder 

Article 2815h,, Section 

11, VaAXrSa 

Dear Sirt 

Me acknowledge receipt of your letter of recent date wherein you request an opinion from this Department on the following matters submitted, in substance, as foilows,: 

e located near 

er Article 281511, 

thereof is 

making use 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-Collector has, of ceurne made the bond erdinarily required of a county Aaseas@r-Gelleatora Section 11 of Article 28l5h, provides for a bond for "the Assessor-Collector 

of taxes for the Junior College District." 

Chmetfond Should the Navarro County 

Asse8ser4MJsctor make an additional 

se rate bond under Section lla Article 

28 r 5h# for the specific protection of the 

Junior College Funds? 

Article i'247$, VsAaCaSa, requiring a bend for 

State taxes, provides, among other things, that each CSUAty Assessor and Collector of Taxes, before entering OA 

the duties of his office, shall give 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 county as shown by the last preceding assessments provfded said bond shall not exceed 

Fifty Thousand (#50,000,00) Dollars* Thfs statute fury 
HOG Gharles T. Baaiatar - Page 2, V-58 

ther provides "Said bond shu. be conditioned for the 

faithful performance of the duties of his office as 

Assessor and Collector of Taxes for and during the full 

term for which he was cleated or appointed." 

Article 7249 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; rovided said 

",;;," shall not exceed Fifty 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 f lect the same in the manner 

e Districta shall amew the 

A@W provided by law for the cellectien of 

ad valorem taxes by Couutp Assessors 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 

Section 7a 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 8 ve the tax&s of thei$ District 

assesied and eellecttd by the Asaesser and 

Collector of county *axes $n the county is 

which said District ehall be loaatad, or 

collected only by the Assessrr and CeUector 

of ~aw8y taxoep and IA such @Vent, 8Uch 

taxes shall be assessed and collected by 

said county officers, as the case may be, 

and turned over to the treasurer of the 

Junior College Dietriot fer which such 
Hon. Charles T. Banister - Page 

taxes have been collected, 

Under the facts submitted, the Xavarro Junier 

College District is making use of the serviaer of the 

Navarro County Tax Assessor-Collector to assessand collect taxes far the aollege,, When it has been decided 

that the County Tax Aesesaor-Collector shall act as such 

for the said Junior Colle e District 

P; 

urauant to the 

above quoted provirions o 

(cl 

Article 281jh, Section 7b. 

additional duties are %mpsed upon the County Tax 

Ass&or-Collector and he does not hold two offices in 

d.~~$ar~ng such duties. Prultt W6 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 County Tax AsseasomCollector. 

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

"The Assessor and Collector of Taxes 

for the Junior College District shall enter 

into a bond with two or more good and sufficient sureties or surel: bond for the protection of the Junior Go1 Y ege 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 fixed b 

dunicr College ii 

the Board of Education of the 

istrict and a co y filed with 

the State Board of Edueatiens Tie Junior College Board shall require 8 similar bond of 

any and all other persona or c,or orations in 

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 Junior College fund": the second sontence thereof provides "The Junior College 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 County Tax 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 Junior C&loge District. 

This statute Section 11, express1 

ises the governing bodfes of Juni@- College i: 

autherietricts 

to require a separate bond when the County Tax 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 Mqulred to make a separate bond undsr previaiena af! 

Section 11, Article 2&l!%, which b Sn,additien to, 

the bonds he has made under Articles 7247 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. county Is requirad'te give 

a separate bond ta co*ap distr&ct taxas 

collected by him, suah bond shall be a)- 

proved by the governing board, , 8 b of 

such districts, and the premium on same 

shall be 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