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 Whefher the tax collector of a county that 

contracts mdcr se&ion 6.24(b) of the Tax Code to 

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 article VILl, sections 14,16, 

and 16aoftheTexas Constitution,z“sball assess audcokcttaxes onproperlyinthe county for tbe 

c~tmty.~ Section 624%) of the Tax Code provides as follows: 

ctlhe-- * ‘onascourtwiththeappnwalofthewunQ assessor collector 

may con&act as provided by the InterlocaKCwpemtion Act4 with the 

goveming body ofanother taxing unit in the county or witb the board of 
The 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 not to supplant hh6 “w-s 

defined by the statute requiring xq@ratim of persons who paform assessment and cdkction 

fimct~7m~uthosc6unctionsdesaibedinchepta26,Taxcodt,andpaEnmedby~l~~ 

of political &divisions or by pasons acting on behalf of political &divisions, to dctcnnine an 

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 boaxd con&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 county tsx assessor+ollector would not be subject to 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 under section 

6.24(b) of the Tax Code to have its taxes collected by another entity is 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 for tbe course work reqoircd for 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 rule shall adopt minimum requirements for the cu&ication of 

=lw-=~“” Apcrsonregkkzdassnasscasororassesso r-collector mast attain cext%cation a5 

aregistaedTexas assessor within five years after his or her i&al n@rati~n.~~ The board has 

adoptad~o~raquirancntsforcatificationinvadousclassificationsofpcrsonsraquiredto 

registaJ6 

Seetion 11 of srticlc 8885 provides that the following persons &all regiskx with the board: 

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

the governing body of .a tsxing unit as the chief admi&&or of the unit% 

assessma& fimctions, collections limctions, or both; and other persons who 

assessment or collections functions for the unit whom the chief 

r of the unit’s tax officer requires to ngista and 
TheHonorableJames.M.Gboviak - Page 4 m-470) 

Attorney General Opinion H-l 120 of this office concluded that the county tax assessorcollector was requbd to regiskr with the board undo folma article 7244b, ~V.T.C.S., tbe 

pxdecesor statateto article 8885, V.T.CS. Attomey Gawal Opiion H-1120 (1978) at 3. Article 

8885. V.T.C.S., does not eqmsly 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 effect exempt 

suchtax asxsor+&ctom Sedion IS provides as follows: “An applicaut must be at least 18 years 

of age, a nsident of the State of Texas, a person of good moral chracbx 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 five years 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 admitted to the State Bar of Texas without 

exaamhon requks the applicanto bave bee0 ktively and &shfiaUy atgaged” in tbe practice 

of law as his or hex principal busimxs or occupation for at le& five of tbe last sevea yearsP 

The phrase “actively engaged” is not defined by article 8885, V.T.C.S., and we have not 

found snotha statute that defines it. Words in 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 defmed as “occupied, emp10yed.~ In a case involving 

admission to the Rhode Island State Bar by reciprocity, the Rhode Islaud Supreme Court dekrmined 

that kgaganwt in the active geaad practice [of law] means a showing that the legal activities 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 reads section 15 as limiting section 1 l(2) of article 8885, 

whichreqires%etax assessor-collector, tax c&xtor” and various other persons 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, ox profession). 

‘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 within the 

meaning of section 11 of article 8885, V.T.C.S., and thaehre is not nqcired or permitted to register 

with the Board of Tax Professional Examin= under article 8885, V.T.C.S.“’ 

Jnviewofourdecisionthecountytax asscssor+&c$or may not be certified by the board, 

we will not address your question about payment for the course work 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. Q 623.3. 

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

SUMMARY 

When the commissi oncrs court of a comty contracts under section 

624(b) of the Tax Code to have its taxes collected by another entity and the 

the wntnct would not be 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 

Cude to have its taxes collected by another entity is not actively engaged in 

asses&g or collect& taxes within the meaning of section 15 of article 8885, 

V.T.C.S., and therefore is not requinxi or permitted to register with the 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