Hon. Richard E. Rudeloff 

County Attorney 

Opinion No. M-242 I~ 

Bee County Courthouse 

Beeville, Texas 78102 

Dear Mr. Rudeloff: 

Rer Whether a County Commiesioners Court is required 

to advertise and take competitive bids in order to 

award a contract for services amounting to an annpal 

charge not to exceed $Z,SOO.OO 

to be paid out of current 

funds. 

By recent letter you have requested an opinion 

concerning the above stated matter. We quote from your 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 

office which the court wishes to be processed 

by a company equipment to perform such work. 

Such work or service6 will consist of preparing 

and supplying nece8sary forma 'for one year of 

the tax roll, tax reports, tax statements, inventory and proof roiL 

*‘A contract to perform this service has. 

been submitted by Texas Statistical Services, 

Inc. of Waxahachie, Texas for a total a-1 

ch,&qe 'not to'exceed the sum of $2,500,00, 

which will be the maximtim limit of liability 

for the tax authority.' 

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Hon. Richard R. Rudeloff, page 2 (R-242) 

"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 

to be submitted to competitive bidding under 

provisions of Article 2368a, Vernon's Civil 

Statutes. This is based upon Opinion NO. M172 of the Attorney General of Texas under 

date of December 20, 1967. . . .such opinion 

holds that the 'taking of such bids 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 apply with like effect to the fact 

situation presented here 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-mentioned contract calling 

for an expenditure exceeding $2,000.00, to 

competitive bids because such expenditures 

is to be made by Bee County out of current 

,funds." 

Section 2 of Article 236%a, Vernon's Civil Statutes, 

is quoted, in part, as follows: 

"Sec. 2. No county, acting through its 

Commissioners Court, and no city in this state 

-1182- 
Hon. Richard R. Rudeloff, page 3, (~-242) 

shall hereafter make any contract calling 

for or requiring the expenditure of payment 

of Two Thousand Dollars ($2,000,00) or more 

out of any fund ore funds 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 for by 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 shall be siven but only with resvect 

to an intention to issue time warrants with riqht 

of referendum as contemplated in Sections 3 and 

4 hereof resnectivelv. (Emphasis added.) 

The above quoted Section of Article 2368a, requires 

competitive bids for expenditures in excess of Two Thousand 

Dollars ($2,000 001 by cities and counties regardless of whether 

the expenditure is gut of current funds or not, Attorney General's 

Opinion M-172 (B967) holds that the giving of notice of intention 

to take bids is not applicable if the expenditure by 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 to be submitted to competitive bid, 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 falls within the personal or professlonal ser\tice exception of competitive bidding as required by 

Article 23683, 

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^ . 

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

SUMMARY 

A Commissioners Court is not required to 

advertise and take competitive bids in order 

to award a contract for work or services which 

will consist of preparing the tax roll, tax repor,ts, tax statements,inventory and proof roll, 

amounting to an annual charge not to exceed 

$2,500.00 to be paid out of current funds. 

General of Texas 

Prepared by 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. 

:Rxecutive Assistant 

._, 

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