. 

July 14, 1987 

Bonorable Robert W. Post 

County Attorney 

Dewitt County Courthouse 

P. 0. Box 110 

Cuero, Texas 77954 

Opinion No. JM-747 

Re: Whether a commissioners court 

way call an election for the purpose 

of consolidating tax assessing and 

appraisal functions in the office of 

county tax assessor-collector 

Dear Mr. Post: 

.- 

You ask whether a commissioners court may call an election for 

the purpose of consolidating tax assessing and appraisal functions in 

the office of the elected county tax assessor-collector. You inform 

us that a petition calling such an election has been presented to the 

commissioners court. The commissioners court refused to verify the 

signatures, because it felt that it was without authority to call such 

an election. We agree. We conclude that a commissioners court is 

without authority to call an election for the purpose of consolidating 

tax assessing and appraisal functions; it possesses the authority to 

call an election for the consolidation of tax assessing and/or 

collecting functions only. 

Section 6.26, Tax Code, permits an election for the purpose of 

consolidating assessing and collecting functions and provides the 

following: 

(a) The qualified voters residing in an 

appraisal district by petition submitted to the 

county clerk of the county principally served by 

the appraisal district may require that an 

election be held to determine whether or not to 

require the appraisal district; the county 

assessor-collector, or a specified taxing unit 

within the appraisal district to assess, collect, 

or assess and collect property taxes on property 

appraised by the district for all taxing units. 

(b) The qualified voters of a taxing unit that 

assesses, collects, or assesses and collects its 

own property taxes by petition submitted to the 

governing body of the taxing unit may require that 

p. 3472 
Honorable Robert W. Post - Page 2 (SW-7471 

an election be held to determine whether or not to 

require 

assessor-c%ectraisal 

district, the county 

or another taxing unit that is 

assessing and collkting property taxes to assess, 

collect, or assess and collect the unit's property 

taxes. 

. . . . 

(e) If the commissioners court or the governing body finds that the petition is valid, it 

shall order that an election be held in the district or taxing unit on the next uniform election 

date prescribed by the Texas Election Code that is 

more than 60 days after the last day on which it 

could have acted to approve or disapprove the 

petition. At the election, the ballots shall be 

prepared to permit voting for or against the 

proposition: 'Requiring the (name of entity or 

office) to (assess, collect, or assess and 

collect, as applicable) property taxes for (all 

taxing units in the appraisal district for 

county or name of taxing unit 

or units, as applicable.)' 

. . . . 

(j) An appraisal district may not be required 

by an election to assess, collect, or assess and 

collect taxes on property outside the district's 

boundaries. A t axing unit way not be required by 

an election to assess, collect, or assess and 

collect taxes on property outside the boundaries 

of the appraisal district that appraises property 

for the unit. (Emphasis added). 

See also Tax Code §§6.24 (authorizing contracts for assessing and 

collecting); 6.27 (compensation for assessing and collecting). 

Section 6.23, Tax Code, sets forth the duties of a tax assessorcollector and sets forth the following: 

(a) The county assessor-collector shall assess 

and collect taxes on property in the county for 

the county. He shall also assess and collect 

taxes on property for another taxing unit if: 

(1) the law creating or authorizing 

creation of the unit requires it to use the 

p. 3473 
Honorable Robert W. Post - Page 3 (JM-747) 

county assessor-collector for the taxes the 

unit imposes in the county; 

(2) the law creating or authorizing 

creation of the unit does not mention who 

assesses and collects its taxes and the unit 

imposes taxes in the county; 

(3) the governing body of the unit 

requires the county to assess and collect its 

taxes as provided by Subsection (c) of Section 

6.22 of this code; or 

(4) required by an intergovernmental 

contract. 

(b) The assessor and collector for a taxing 

unit other than a county shall assess, collect, or 

assess and collect taxes, as applicable, for the 

unit. He shall also assess, collect, or assess 

and collect taxes, as applicable, for another unit 

if: 

(1) required by or pursuant to the law 

creating or authorizing creation of the other 

unit; or 

(2) required by an intergovernmental 

contract. 

We have already concluded 

activity of "appraising." In 

we declared the following: 

that "assessing" does not comprise the 

Attorney General Opinion JM-35 (1983). 

Whatever the term 

to January 1, 1982, 

"assess" may have meant prior 

see Attorney General Opinion 

MW-4 (1979), it is clear that the term does not 

presently encompass the activity of valuing 

property. The Tax Code contemplates a three-step 

process: (1) appraisal of property, see, e.g., 

916.01-6.08, chs. 23. 24, 25, Tax Code; 

(2) assessment, 888 896.21-6.30. ch. 26; and 

(3) collection of taxes, see ch. 31. An 

'assessor' is 'the officer or employee responsible 

for assessing property taxes as provided by 

Chapter 26 of the Code for a taxing unit by 

whatever title he is designated.' 

added). Tax Code 91.04(14). 

(Emphasis 

p. 3474 
Honorable Robert W. Post - Page 4 (JM-747) 

Our construction of the relevant Tax Code provisions was 

impliedly upheld in Wilson v. Galveston County Central Appraisal 

District, 713 S.W.2d 98 (Tex. 1986). wherein a county tax assessorcollector sought to enjoin the county appraisal district from removing 

him from the process of appraising property in the county. The county 

tax assessor-collector argued that article VIII, sections 14 and 18. 

of the Texas Constitution should be read together to require that the 

county tax assessor-collector must be the person who is required to 

conduct the single county-wide appraisal of property for ad valorem 

tax purposes. The relevant portion of article VIII, section 14, of 

the Texas Constitution creates the constitutional office of county tax 

assessor-collector and provides that sach officer 

shall perform all the duties with respect to 

assessing property for the purpose of taxation and 

of collecting taxes, as may be prescribed by the 

legislature. 

The relevant portion of article VIII, section 18, of the Texas 

Constitution was amended in 1980 to read: 

(b) A single appraisal within each county of 

all property subject to ad valorem taxation by the 

county and all other taxing units located therein 

shall be provided by general law. The Legislature, by general law, may authorize appraisals 

outside a county when political subdivisions are 

situated in more than one county or when two or 

more counties elect to consolidate appraisal 

services. (Emphasis added). 

The general law passed by the legislature pursuant to article VIII, 

section 18(b), was the Property Tax Code. 

Relying upon Attorney General Letter Advisory No. 117 (1976), the 

county tax assessor-collector argued that article VIII, section 14, of 

the constitution impliedly granted to him the authority to appraise 

property for ad valorem taxation, because the term "assess" in article 

VIII, section 14, encompasses the activity of valuing or "appraising" 

property. He argued further that article VIII, section 18(b), should 

be read together with article VIII, section 14, to require that the 

county tax assessor-collector be the officer who must conduct the 

single county-wide appraisal. The Texas Supreme Court, however, 

disagreed. The court reviewed the history of the property tax reform 

legislation and concluded: 

Assuming a constitutional amendment was necessary 

to separate 'appraisal' from the express assessing 

function of the county tax assessor-collector, the 

p. 3475 
Honorable Robert W. Post - Page 5 (JM-747) 

,,- 

amendment to Article VIII, Section 18 accomplishes 

this. . . . In unequivocal language, Section 

18(b) directs the Legislature to provide for a 

single appraisal within each county. The Legislature has done this by enacting the Property Tax 

Code which creates appraisal districts in each 

county and charges them with the responsibility 

for appraising property within their districts. 

The Property Tax Code provides the appraisal 

district with two alternative methods for 

producing a single, district-wide appraisal of 

property. The district may either establish an 

appraisal office administered by a 'chief 

appraiser' appointed by the board of directors, or 

it may contract with a taxing unit in the district 

to perform the duties of the appraisal office in 

which case the head of the taxing unit [sic] 

serves as 'chief appraiser.' [Citation omitted]. 

. . . The Property Tax Code, however, clearly 

confines the selection and tenure of the 'chief 

appraiser' to the discretion of the appraisal 

district board of directors. [Citation omitted]. 

We have found no constitutional provision which 

limits the appraisal district's discretion in this 

matter. (Emphasis added). 

Wilson v. Galveston County Central Appraisal District, 713 S.W.2d at 

101. Section 6.26, Tax Code, permits a consolidation election regarding assessing and collecting, not appraising and collecting. In the 

instance of a special election, the exercise of a grant of authority 

to call an election must be in strict conformity with the provisions 

of the legislative grant. West End Rural High School District of 

Austin County v. Columbus Consolidated Independent School District of 

Colorado County, 221 S.W.2d 777 (Tex. 1949) [hereinafter West End]; 

Mesquite Independent School District v. Gross, 67 S.W.2d 242 (Tex. 

1934). As the Texas Supreme Court has declared: "When a statute 

which authorizes a special election . . . prescribes the form in which 

the question shall be submitted to the popular vote, we are of the 

opinion that the statute should be strictly complied with." Reynolds 

Land & Cattle Co. v. McCabe, 12 S.W. 165 (Tex. 1888); Coffee v. Lieb, 

107 S.W.2d 406, 411 (Tex. Civ. App. - Eastland 1937, no writ). 

In West End, the special election at issue was one to consolidate 

school districts; the issue was whether the petition to call the 

election was defective. The petition failed to identify correctly the 

school districts involved. In discussing the conditions precedent 

necessary to call the election, the court declared the following: 

p. 3476 
Honorable Robert W. Post - Page 6 (JM-747) 

Article 2806 [governing school district 

consolidation elections] does not purport to 

confer unlimited power, or jurisdiction, upon a 

county judge to call special elections for the 

purpose of effecting consolidation of school 

districts. The statute expressly limits his 

jurisdiction to the instances in which he is 

Presented with a petition complying with the 

above-noted requirements; in other words, with a 

Proper petition. The requirements pointed out are 

conditions precedent to invoke the jurisdiction of 

a county judge to call an election for creating a 

district or districts by consolidation; and consequently the requirements limit his potential 

jurisdiction. (Emphasis added). 

221 S.W.2d at 779. Since we believe that the petition requirements of 

section 6.26 are clear and unambiguous, it follows that it must be 

enforced according to its express language. Cail v. Service Motors, 

Inc., 660 S.W.2d 814, 815 (Tex. 1983). 

Subsection (c) of section 6.26, Tax Code, provides: 

A petition is valid if: 

(1) it states that it is intended to require 

an election in the appraisal district or taxing 

unit on the question of consolidation of assessing 

or collection functions or both; 

(2) it states the functions to be consolidated 

and identifies the entity or office that will be 

required to perform the functions; and 

(3) it is signed by a number of qualified 

voters equal to at least 10 percent of the number 

of qualified voters, according to the most recent 

official list of qualified voters, residing in the 

appraisal district, if the petition is authorized 

by Section (a) of this section, or in the taxing 

unit, if the petition is authorized by Subsection 

(b) of this section, or by 10,000 qualified 

voters, whichever number is less. 

Clearly, the petition about which you inquire fails to satisfy 

subsections (c)(l) and (c)(2); the commissioners court is without 

authority to call an election pursuant to a non-conforming petition. 

Specifically, a commissioners court may not call an election for the 

purpose of consolidating tax assessing and appraisal functions in the 

p. 3477 
Honorable Robert W. Post - Page 7 (JM-747) 

office of county tax assessor-collector. Section 6.26, Tax Code, 

permits an election for the consolidation of tax assessing and 

collecting only. 

SUMMARY 

A commissioners court may not call an election 

for the purpose of consolidating tax assessing and 

appraisal functions in the office of county tax 

assessor-collector. Section 6.26, Tax Code, 

permits an election for the consolidation of tax 

assessing and collecting only. 

Attorney General of Texas 

MARY KELLER 

Executive Assistant Attorney General 

JUDGE ZOLLIE STRAKLN 

Special Assistant Attorney General 

RICK GILPIN 

Chairman, Opinion Committee 

Prepared by Jim Moellinger 

Assistant Attorney General 

p. 3478