DAN MORALES

A~oENEnAL 

# @ffice of tfie Rlttornep @eneral Bate of ‘ Qexarr

TheHonorable

James M. Kuboviak BrazosCounlyAttomey 3OOEast26fhstreef suite325 Bryan,Tacas 77803 Match 13,1998 Opiion No. DM-470 Rez Whefherthe tax collector of a county that contracts mdcr se&ion

6.24(b) of theTax Codeto have its taxes cokcted by another entity must regista with the Board of Tax Rofbssional Bxaminas (RQ-971)
YoUrillqUby- tbeqxmsiiiliticsofacountytax assessorsollecXorinacountythat ~~tostction6~ofthcTaxcodetohaveitstaxcsassessedandco~ectedby~~a entity. YoufirstasIcwhe&eramcc&iugtax assesor-coIl&or must approve contracts for ~orco~ectingtaxcs’ alrcadyineffcctatthetimeheorshctaktsoffi~ The asscsor+Aector fix a counly, detamkd as pxovided

by articleVILl,sections 14,16, and 16aoftheTexas Constitution,z “ sball assessaudcokcttaxes onproperlyinthe county for tbe c~tmty.~ Section 624%) of the Tax Codeprovides as follows: ctlhe-- * ‘ onascourtwiththeappnwalofthewunQ assessorcollector may con&act as provided by the InterlocaKCwpemtionAct4 with the govemingbody ofanother taxing unit in the county or witb the board ofThe Honmable James. M Kuboviak - Pagq 2 (-70)

dkctorsoftheappr&ildishictfixtheothcrunitorthediskicttopaf6rm duties relafhg to the assessment or collection

of taxes for the county. If a cou$yconhctstohaveitstaxesassesedaudcollectcdbyanothextaxing uuitorbytheap@saldi&ict,ihecontr&sball~the~unitorthe districttoasscssandcoUect~taxesthecouatyisrsquiredtoassessand collects lbisprovishauthohsacor&acttoobtainas&taweforthecountytax aszssorallcdor withrcspwttothe asswsment or collection

of taxes, and notto supplant hh6 “w-s definedby the statuterequiring xq@ratim of personswho paform assessment and cdkction fimct~7m~uthosc6unctionsdesaibedinchepta26,Taxcodt,andpaEnmedby~l~~ of political &divisions or by pasons acting on behalf of political&divisions, to dctcnninean amouatofadvakmxntax.* “C6lhxtions, “ asdehedbythesames@tute,mtaas‘ Wmsefimctions dcscdmi in CY1aptex31 and Sections

33.02,33.03, and 33.04, Tax Code. ” Otdiuady,wntrackmadebya commkionescout&orasimilarbody,carmotbercpudiatcd maely~thc~~~ofthebodyhas~cntlychangcd ’ Texas courtshaverea&d this cod&on with nspeet to school boaxdcon&acts to ixnploycc

tea&q10 a commisiom

~~ ‘ s~.~~acorparationtoprovide~~services” andacommission~ court’ s contractwitha mpaviwr of mad con&u&ion for the time sxsonably necesaqtocompletethe wrJxk.= AssmningthatthecontracttaassistthcEax~~~~the~~~~0ftaxcscomplicswith thetzMubny~onandothamlevantlaw,webelievetha;atax~ a&xssor~~sappmval biithatofficefortheteunofthecontra& Acontmctahadyenteredintobythecommissioners

Tax Code 6 624(b) (footnote. Add).

‘ Attomcy Gwad Opiolw.gJM&). Boo Gmm v. .9tamt, 516 S.W2d 133 cm. 1974) (de+ apjmacdto~cumIy~- assramtmviwllectiw6o6cswtcdinbkrlgbtwdwtlothca qWnright).

AildrmddrAbbotv.McKiwq3SOSW2d333 (Ta 1%l)(iilicd8utho&yof-
. ‘ waswoIt toamlnctwithprivltcfirmfor~0fd~in~).

‘ V.T.C.S. art. 8885.

‘ Id. 0 2(2).

‘GulfBithtdifhic Co. v. Nueas Gwgv, 11 S.W.Zd 305,310 (TUL Camm

’ nm. 192S.judgdi adopted). %Cller v. &i&y, 65 S.WJd 417.420 (Ta civ. App.-Galveston 1933. wit mf a); Town of Pemsall v. Woo& 50 S.W. 959,961 (lkx. Civ. 439.4899, no wit)

“J.N. McGzmmon, Inc. v. Bk+m CZo@v,89 S.W2d984,986 (1936).

‘ Wf Bithullthic Co., 11 S.W.2d at 310.The Honorable James. K Kuboviak - Page 3 (DM-470)

court and approved

by the countytsx assessor+ollector wouldnot be subjectto spproval by sn individual

who assumes

the office of tsx sssessor-collector dmicg the term of tbe contra& ” You also ask whether

thedx assessor~llector of a county that contracts undersection 6.24(b) of the Tax Codeto haveits taxes collectedby another entityis quired to regisk~ with the Board of Tax Professional Ekamks under

article 8885, V.T.C.S., and if so, whether the county would be required

to pay fortbe course

workreqoircdfor cutXcatiou Article 8885, V.T.C.S., creates the Board of Tax Professiona Examines (the “board” )and requirtsthcregistrationandcatificationofpcrsons~intaxappraisalassessmenfor cobtion fim&ons. ‘ Ihe ‘ bard by ruleshall adoptminimum

requirements

for the cu&ication of =lw-=~ “” Apcrsonregkkzdassnasscasororassesso r-collector mast attaincext%cationa5 aregistaedTexas assessor withinfiveyears after his or her i&al n@rati~n.~~ The board has adoptad~o~raquirancntsforcatificationinvadousclassificationsofpcrsonsraquiredto registaJ6 Seetion 11 of srticlc 8885 provides thatthe following

persons&all regiskxwith the board:

(2) the- ~-&llector, tsxcollector,orothapasonde@ateIby the governing

body of .atsxing unit as the chief admi&&or of the unit% assessma&

fimctions,

collections

limctions,

or both; and otherpersons who assessment

or collections functions for the unit whom the chief r of the unit’ stax officerrequires to ngista andTheHonorableJames.M.Gboviak - Page 4 m-470)

Attorney General

Opinion H-l 120 of this office concluded that the countytax assessorcollector was requbd to regiskr with the board undo folma article 7244b, ~V.T.C.S.,tbe pxdecesor statatetoarticle 8885, V.T.CS. AttomeyGawal Opiion H-1120 (1978) at 3. Article 8885. V.T.C.S., doesnoteqmsly exempt hm registration

the constitutional

county tax assesor- ~U~if~or~hasapprovedaninMocalcontractforanothatcodng~twOpaformduties reb>othe- or collection of taxes. “ 17

However,se&ion 15 of article 8885, V.T.C.S., adoptedsevaalyeanaRafheiwlsnce of Attomey Gawd Op.&ion

H-I 12O;may

in effectexempt suchtax asxsor+&ctom Sedion IS provides as follows: “Anapplicaut must be at least 18years of age, a nsident of the Stateof Texas, a personof good moralchracbx and aeh$v agag& in 

### apprais4 a.wsssmBlt.

or colledion

for a tdng unit?” Itistheboardkopinionlhatacountytax asseswrcollectorwhohasapprovedacontmctto transfa assessment

and collec$ions

to another

political subdi~on is not %ctively algaged in appraisalsssssmenfor~Uectionfora~rmif” amithaeEmisncithanquirrdnorpamittcd toregis&withtbebosrd.*9 Thepbrase%ctivelyaqaged ” appearsinmanyTexasstahtes. Forexampk,fourmemh of~TotasBoardofArchacctural~mustbe~~whohavebeen” activey~ in the practice of architecture for fiveyears precedhg their appointmenLm The Insurance

Code providesthatnoU~shallbcgrantcdtoanypersonunlessthatpcrson” isorintendstobe,

“Tax Cdc 5 624(b). “V.T.CS.ut888S,$lS(~uided). Ihe~wrp~h1983and~cdrprcctionlS ofmiick7244b.V.T.CS. ActofMay26,1983.68thLq.,RS.,c.h980,~ 1.1983Tcx.Ga~Laws5329,5338. Article 7244b was xedc&ated as article 8885. V.T.CS, in 1989. Act of Feb. 22,1989,7&t Leg.. R.S., ch. 2, $8 14.04, 16.02(d), 1989 Tcx. Gw. Laws 123,181.199.

22 TAC. 8 6?.3(3)(C). V.T.C.S. art 249a, 5 2(a)(l).The Honorable James. M Kubovisk - Page 5 (DM470)

actively engaged in the sdiciting or writiug of insurance for the public genexaUy.* ’ The rule allowing attorneys hm other jurisdictions

to be admittedto the State Bar of Texas without exaamhon requks the applicant o bave bee0ktively and &shfiaUy atgaged ”in tbe practice of law as his or hex

principal busimxsor occupation

for at le& five of tbe lastseveayearsP The phrase“ activelyengaged ” is not definedby article 8885, V.T.C.S., and we have not found snotha statute

thatdefines

it. Wordsin a statute

are ordharily given their plain meaning,n andadictionarymaybc~~~todctcnminethcmtaningofaw~~ Adictiomuyhasdefhed
“ actively, ” as “ in an active mauntx,~ aud “ active” as “ a by action ratha than by contemplations “Engaged”has been defmedas “ occupied, emp10yed.~ In a case involving admission

to the Rhode

Island State Bar by reciprocity,

the Rhode

Islaud Supreme Court dekrmined thatkgaganwt in the activegeaad practice [of law] meansa showing thatthe legalactivities

of theapplicantwerrp~~onafull-timcbasisandconstitutcdhisregularbusiness. ‘ ~ In the contort of section 15 of srticle 8885, V.T.C.S., we believe that a person“ actively eagaged in appraisal assessment,or collection for a taxing unip must do .the actual work of asses&g ad c&zting taxes The board readssection 15 as limiting section 1l(2) of article 8885, whichreqires%etax assessor-collector, tax c&xtor” and variousotherpersons to regktcr.

=%a Codcart. 21.14,s 5.

nBigHAuto AuaSon. Inc v. SaenzMotors, 665 S.W.2d 756.758 (Tex. 1984). =%a!ofh. Chm ’n v. Duncan, 174 S.WZ?d 326,328-29 (Tex. Civ. App.-Amarillo 1943, writ nf d) (court mayconsult~dictionnrytodctcrmincthe~ofawordorphrascina~~~).

“ 1A C.J.S.

Aaively 756 (1985). WEBSTEWS

THRONEW

INTERNATIONALDI~ONARY 22 (3d cd. 1969). =Id. at 75 1 (all capital letters in ow). =P&ionr ofJackson mdShi&iv, 187 A.2d 53$, 540 @U. 1963); see Appeal of Rogem, 83 A.2.d 517 (Ma 1946) (pctitioncr whose law practice was of a desultory natux. consisting of a few cases, consultatio& and debt collections, was not “adively and continwualy engaged in the pm&x of law ” ); c$ Lucius v. S&z&

Board of Bar Exmnimm, 503 P.2d 1160 (NM. 1972) (“adual pm&e” is opposite of casual, occasional, or clandestine pmctic+ md implies adivc, open and notorious eqagemmt in a busims, vocation, oxprofession).

‘ W.T.CS. art. 8885.8 IS.The Honorable James. M. Kuboviak - Page 6 m-470)

We b&eve &at &is is amnable con&r&ion of sections 11 and 15 of article 8885, and accurdingly

we will deft to the boa&s judgment on this matter.M We conclude that the tax assesor-coUectorofacounQthat cm&ads uadcx section 6.24(b) of the Tax Code to have its taxes Ahted by anotbcr entity is not actively engaged in assess& or collecting taxes withinthe meaning of section 11 of article

8885, V.T.C.S., andthaehre is notnqcired or permitted to register with the Board of Tax Professional Examin= under

article 8885, V.T.C.S. “ ’ Jnviewofourdecisionthecountytax asscssor+&c$or may notbe certified by theboard, we will not address

yourquestion

about payment forthe coursework required for certiEcation. ”

‘ 9%~coo16

will ordimuily adopt a wostmctiw

placed on B statute

by a depa+ht charged with its administrstoo, ifthe wosimdion is masooable. ollwrl v. Kadme, 427 S.W.Zd 605,608 (Tcx. 1968). “We do not bclievc~

that section 11A of article 8885, V.T.C.S., req&es a different result. This provision, Whi&crenpltflOUlICgiWlrcgistration ” [~]taxsssegor -ooll& of a wlmty with a poplhtion of 1,ooo,ooo or lxxx, ” applies wh~ornotthcwontytax asssmr-wllwtor is actively engage.3 in assessing or collecting taxes. Tax assessorcOllCChSCXZP@dby~llAarC moreover subject tc contiuukg education rcxphwm specifically applicable only to them See Tax Code 0 6.235. =22 TJ,.C. Q623.3.

p. 2660The Honorable James. M. Kuboviak - Page 7 (DM-470)

SUMMARY When the commissi

oncrs court of a comty contracts under section 624(b) of theTax Code to haveits taxes collectedby another entity and the the wntnct would

notbe subject

to approval

by an individual

who assumes the office of tax assessor-coUector duriug the term of the co&act The tax assessor-c&xtor of a county tbat contracts under section 6.24@) of the Tax Cudeto have its taxes collected by another

entity is not actively engaged in asses&g or collect& taxes within themeaning

of section 15 of article8885, V.T.C.S., andtherefore

is notrequinxi

or permitted

to register

withthe Board of Tax Professional

J&mkrs under

article 8885, V.T.C.S.

DAN MORALES AttomeyGeneralofTexas JORGE VEGA FirstAssi&mtAttomeyGeneral SAR4HJ.SHJFZBY cbsir,opiioncummittee PmparedbySusanL.Ganison Assi&mtAttomey General

p. 2661