AUSTIN. ‘l%XAS 78711 

December 5, 1961 

Hon. Neal Birmingham 

Criminal District Attorney 

Cass County 

Linden, Texas 75563 

Dear Sir: 

Opinion No,. M-l 67 

Re: Whether the County Tax Assessor-Collector 

is required by Article 2549, Vernon’s Civil 

Statutes, or other law, to deposit tax funds 

in his possession in the designated county 

depository pending transfer of the funds to 

the County Treasurer, and related questions. 

By recent letter to this office you have requested an opinion in regard to the 

above stated matter. Specifically you have asked the following questions: 

“(1) Is the County Tax AssessorCollector required by Article 2549 

V.A.C.S. or other authority to deposit tax funds in his possession in the designated county depository pending transfer of such funds to the Treasurer? 

“(2) If so, how often is the Tax Collector legally required to make deposits? (Does ‘as soon as collected’ mean simultaneous with the transaction, 

hourly, twice a day, daily, weekly, bi-monthly or how often)? 

“(3) Assuming an affirmutrve answer to the first question, what action, 

if any, could be taken against the Tax Collector if he willfully deposited funds 

in an unofficial depository, providing that the funds were available and delivered to the County Treasurer at the time required by law? 

“(4) Assuming that some action could be taken, who would be authorized to institute such action? (The official depository, the Commissioners 

Court, the County, the State of Texas, or some other person or body) 

“(5) Assuming all answers to the preceding questions to be unfavorable 

to the Tax Collector’s position, does the Tax Collector have any remedy to reduce his risk or expense in being required by law to transport such funds?” 

In addition, you have stated in your letter that the Commissioners Court, in its 

discretion, refuses to require the county depository, which is located in the same county, but in a 

different town from the county seat, to file the statement designating the place and person at the 

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Hon. Neal Birmingham, page 2, (M-167) 

county seat where deposits may be received on behalf of the county under Article 2553, Vernon’s Civil Statutes. 

The pertinent part of Article 2549, Vernon’s Civil Statutes, reads as follows: 

“ It shall also be the duty of the tax collector of such county to deposit all taxes collected by him, or under his authority, for the State and such 

county and its various districts and other municipal subdivisions, in such depository or depositories, as soon as collected, pending the preparation of his 

report of such collection and settlement thereon. The bond of such county 

depository or depositories shah stand as security for ah such fun&. Upon such 

funds betng deposited as herein required, the tax collector and sureties on his 

bond, shall thereafter be relieved of responsibility of its safekeeping. .” 

(Emphasis added.) 

Such statute further provides that such county depositories shall have the duty to 

use due diligence and collect all checks, draftqdemands, etc. 

The other statutes concerning county depositories set out elaborate guides for setting the bond of such depository by the Commissioners Court and indicates that the Legislature 

intended the money to be covered either under the Treasurer’s bond or the county depository’s 

bond. 

Article 7295, Vernon‘s Civil St;ltutes, sets out the duty of the tax collector in 

paymg over public moneys to the County Treasurer It reads as follows: 

“All tax coltectors and other officers or appointees authorized to receive public moneys shall account for all moneys in their hands belonging to 

their respective counties, cities or towns, and pay the same over to the respeCtive county treasurers or city treasurers whenever and as often as they may 

be directed to do so by the respective county judges, or county commissioners 

courts or mayor or board of aldermen; provided that tax collectors shall have 

ten days from the date of such direction within which to comply with the 

same,,” (Emphasis added.) 

Article 7249a, Vernon’s Civil Statutes, designates weekly payments to be made by 

the tax collector to the County and State Treasurers. It reads as follows: 

“On Monday of each week each County Tax Collector shall pay over 

to the County Treasurer ninety per cent (90%) of all taxes collected for the 

County during the preceding week, and pay over to the State Treasurer ninety 

per cent (90%) of all taxes collected for the State during the preceding week. 

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Hon. Neal Birmingham, page 3, (M-167) 

“The Commissioners’ Court of any Countv, or the Comptroller of F’ublit Accounts, nzay at any time in their descretion call upon the Tax Collector 

for a sworn statement as to the amount of his collections made during the 

current month, and for a report as to the amount of taxes in the County Depository belonging to the County or State, and direct that ninety per cent 

(90%) of those funds be transferred to the County or State Treasury. The Commissioners’ Court or the Comptroller may at any time require a sworn report 

from the Depository as to the amount of funds in their hands under the control 

of the Tax Collector. Failure or refusal of a Tax CoNector to make the remtttances as provided in this Act within three (3) days from the date due, or to 

render the statements required herein, within three (3) days after receiving 

notice to do so, shall constitute a misdemeanor and shall be punished by a fine 

not to exceed Two Hundred Dollars ($200.001. ” (Emphasis added.) 

Article 2554, Vernon’s Civil Statutes, provides for the payment of county warrants and provides, in part: 

‘I It shall be the duty of such depository to make a detailed monthly 

statement to the Commissioners Court at each regular term of said Court showing the daily balances to the credit of each of the funds on deposit. .” 

(Emphasis added.) 

It is apparent from reading all of these statutes, which are in para materia, that 

the Legislature intended that tax collections be placed on deposit at least on a weekly basis to be 

available for the County Treasurer to pay such bills as may be presented. Both the county depository and the tax collector is required to make monthly reports to the Commissioners Court. The 

language in Art. 2549 can only be reasonably construed as meaning as soon as possible and not 

less than weekly, and in contemplation of the tax collector’s monthly report. It is apparent, 

because of the bonding requirements, that such funds were intended to be protected under the 

bond of either the tax collector or the county depository. Such funds are required to be in the 

physical possession of either one or the other. 

The answer to Question No. 1, therefore, is that the County Tax Assessor-Collector is required by Art 2549, and the other cited statutes, which are in para materia tHerewith, to deposit tax funds in his possession in the county depository pending transfer of the 

funds to the County Treasurer 

The answer to Question No. 2 is that the tax collector is legally required to make 

such deposits in the county depository at least on a weekly basis, pursuant to Article 7249a 

The answer to Question No. 3 is that action can be taken agaivst the tax collector 

under such circumstances as you describe, either under the penal provisions of Article 7249a or 

under the provisions of Article 7295. 

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Hon. Neal Birmingham, page 4, (M-167) 

The answer to Question No. 4 is that the Commissioners Court is authorrzed to 

bring a suit in court, under either of the above two cited Articles, and the District or County 

Attorney, under those Articles and other appropriate law, and in some instances the County 

Treasurer or Auditor, have the authority to bring such a suit. Attorney General’s Opinion Non, 

6929 (I 945). 

In answer to Question No. 5, you are advised that the tax collector may, under 

appropriate procedures, request that the Commissioners Court raise the amount of his bond due 

to the additional risk involved in transporting such funds to the county depository. 

SUMMARY 

The County Tax Assessor-Collector is required by Article 2549, V.C.S., 

and other appropriate law, to deposit tax funds in his possession in the designated county depository, pending transfer of the funds to the County Treasurer. 

The tax collector is required to make such deposits to the county depository 

at least weekly by Article 7249a, V C.S The Commissioners Court, County. or 

District Attorney, and in some cases other county ofticials, have standing to 

bring suit to require the tax collector to deposit collections timely in the 

county depository. Article 7249a, V.C.S.; Article 7295, V.C.S~ 

Prepared by Pat Cain 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

Hawthorne Phillips, Chairman 

Kerns Taylor, Co-Chairman 

W. V Geppert ,, , _. 

W. 0, Shultz ’ *;;: 

Edward Esquivel 

John Fainter 

A., J. CARUBBI, JR. 

Staff Legal Assistant 

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