Hon. Richard E. Rudeloff

County Attorney Opinion No. M-242 I~
Bee County Courthouse Beeville, Texas 78102

Dear Mr. Rudeloff: Rer Whether a County CommiesionersCourt is required to advertise and take competitivebids in order to award a contract for services amounting to an annpal charge not to exceed $Z,SOO.OO tobe **paid** out of current funds. By recent letteryou have requested an opinion concerning the above statedmatter. We quote fromyour letter as follows:

*Bee County, Texas has a population of 23,755 according to the laat Federal Cenaue. The Commissioners Court of Bee County has set up computer equipment and records in its tax officewhich the court wishes tobe processed by a company equipment to perform such work. Suchwork or service6will consist of preparing and supplying nece8sary forma 'foroneyear **of** the tax roll, tax reports, tax statements, inventory and proof roiL

*‘A contract to perform this servicehas. been submittedby Texas Statistical Services, Inc. of Waxahachie, Texas for a total a-1 ch,&qe 'notto'exceed the sum of $2,500,00, which will be the maximtimlimit of liability for the tax authority.'

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"In the current budget Bee County provided for the amount of $2,500.00 to pay for such services and now has such amount available in its current funds. The Commissioners Court of Bee County now cirbhes to enter into the afbresaid contract with Texas Statistical Services, Inc.without submitting the contract to competitive bids.
"It is the opinion of the undersigned that the contract in question does not need tobe submitted to competitivebidding under provisions ofArticle 2368a,Vernon's Civil Statutes. This isbased upon OpinionNO. M172 of the Attorney General of Texas under date of December 20, 1967.

. . .such opinion holds that the 'takingof suchbids is not applicable to county expenditures for the purchase of equipment for general use by the county payable out of current funds, even if the expenditure &s.$2,0.00..00 or more-.:,,. The reasoning used in the aforesaid opinion should applywith like effect to the fact situation presentedhere where the county proposes to spend money for the purchase of services as aforesaid.
"It is therefore the opinion of the undersigned that it is not necessary for the Commissioners Court of Bee County, Texas to submit the above-mentionedcontract calling for an expenditureexceeding $2,000.00, to competitivebids because such expenditures is to be made by Bee County out of current ,funds." Section 2 ofArticle 236%a,Vernon's Civil Statutes, is quoted, in part, as follows:

"Sec. 2. No county, acting through its CommissionersCourt, and no city in this state

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shall hereafter make any contract calling for or requiring the expenditure of payment of Two ThousandDollars ($2,000,00)or more out of any fund orefunds of any city or county or subdivision of any county creating or imposing an obligation or liability of any nature or character upon such county or any subdivision of such county, or upon such city,without first submitting such proposed contract to competitive bids.

. D .and orovided further, as to contracts for nersonal or orofeasionaL services;work done by such county or city and paid forby the day, as such work progresses;and the purchase of land and right-of-way for authorized needs and purposes, _e_Proviglo_ns th shall **not ~DDPY**  and in such cases the notice herqin urovi.ded

shallbe sivenbut onlywith resvect to an intention to issue timewarrantswith riqht of referendum as contemplated in Sections 3 and 4 hereof resnectivelv. (Emphasisadded.)

The above quoted Section of Article 2368a, requires competitivebids for expenditures in excess of Two Thousand Dollars ($2,000001 by cities and counties regardless of whether the expenditure is gut of current funds or not, Attorney General's OpinionM-172 (B967)holds that the giving of notice of intention to takebids is not applicable if the expenditureby the county is out of current funds, even if **more** than $2,000,00,

The above quoted Section of Article 2368a expressly provides that contracts for personal or professional services do not have tobe submitted to competitivebid, Attorney General@s Opinions R-2315 (P95P):C-156 (1963);C-267 (1964);and M-233 (L9681,

Under the facts as submitted, it is our opinion that the contract.in question fallswithin the personal or professlonal ser\tice

exception of competitivebidding as requiredby Article 23683,

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.

Hon. Richard E. Rudeloff, page 4 ,("-242)

SUMMARY
A Commissioners Court is not required to advertise and take competitivebids in order to award a contract forwork or serviceswhich will consist of preparing the tax roll, tax repor,ts,tax statements,inventoryand proof roll, amounting to an annual charge not to exceed $2,500.00 to be paid out of current funds.

General of Texas Preparedby James C. McCoy Assistant Attorney General
APPROVED: OPINION COMMITTEE
Hawthorne Phillips,Chairman Kerns Taylor, Co-Chairman James Quick Alan Minter Jim Swearingen Mark White
A. J. CARUBBI, JR. :RxecutiveAssistant

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