TEE ATTORNEY GESERAL 

OF TEXAS 

March 25, 1987 

Mr. Kenneth 8. Ashworth 

Coamissioner 

Coordinating Board 

Texas College and University 

system 

P. 0. Box 12788 

Austin, Texas 78711 

Opinion No. JM-655 

lb: Whether a county that aesesses 

and collects taxes for a community 

college district may add a 2% fee 

Dear Mr. Ashworth: 

You ask the folloving question: 

Under Texas law, may a county that assesses and 

collects taxes for a community college district 

charge no more than two percent of the ad valorem 

taxes asscssed as a fc’L for tax assesmnent and 

collection? 

You are concerned specifically about the Alamo Community College 

District. See Educ.. Code 1130.005. 

junior college district it is. 

You do not specify the type of 

We conclude that, pursuant to section 

6.27 of the Tax Code, a county is entitled to a reasonable fee, not to 

exceed the actual costs incurred. for those junior college districts, 

other than joint county junior college districts, for which it 

sssesses and collects taxs8. If a county assesses and collects taxes 

for a joint county junior college district, it shall receive 

compensation in an amount agreed upon betveen the parties. but not to 

exceed two percent of the ad valoren taxes assessed, as provided in 

section 130.121(c) of the Education Code. 

Your question arises because of a perceived conflict between one 

section of the Education Code. section 130.121, and several sections 

of the Tax Code. Section 130.121 of the Education Code governs tax 

assessment and collection for junior college districts, regional 

college districts. and jolnt county junior collect districts and 

provides the following: 

1130.121. Tax Assessment and Collection 

(a) The governing board of each junior college 

district. and each regional college district, for 

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Mr. Kenneth H. Ashworth - Page 2 (JIl-655) 

and on behslf of its junior college division, 

annually shall cause the taxable property in its 

district to be assessed for ad valorem taxation 

and the ad valorem taxes in the district to be 

collected, in accordance with soy one of the 

methods set forth in this section, and any method 

sdopted shall remain In effect until changed by 

the board. 

(b) Each governing board shsll be authorized 

to have the taxable property In its district 

assessed and/or its taxes collected. in whole 

or in part, by the tsx sssess0rs sndlor tax 

collectors, respectively, of any county. city, 

taxing district, or other governmental subdivision 

in vhich all or any part of the junior college 

district is located. 

(c) Tba governing board of a joint county 

unlor college district shall be authorized to 

have the taxable nronertv in its district assessed 

or its taxes collected. in whole or in part, by 

the tax sssessors or tax collectors, respectively, 

of any county. city, taxing district, or other 

governmental subdivision in which all or any part 

of the joint county funior college district is 

located. The tax sssessors or tax collectors of a 

governments1 subdivision, on the rcquest.of the 

governing board of a joint county junior college 

district. shall assess and collect the taxes of 

the Joint county junior college district In the 

manner prescribed in the Property Tax Code. Tax 

sssossors and tar collectors shall receive c= 

peasatioa In sn amount agreed on betveen the 

appropriate parties, but not to exceed NO percent 

of the ad valorem tsxes assessed. (Emphasis 

added). 

Section 6.27(b) of the Tax Code governs compensation for sssessment and collection and provides the folloving: 

(b) The county assessor-collector is entitled 

to a reasonable fee, which may not exceed 

the actual costs incurred, for assessing and 

collecting taxes for a taxfng unit pursuant to 

Subdivisions (1) through (3) of Subsection (a) of 

Section 6.23 of this code. (Emphasis added). 

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Mr. Kenneth Ii. Ashworth - Page 3 (JM-655) 

Section 6.23(a)(3) of the Tax Code sets forth duties imposed upon 

assessors and collectors and provides in pertinent part: 

(a) ‘The county assessor-collector shall assess 

sod collect tsxes oo property in the county for 

the stste sod the county. He shall also sssess 

sud collect taxes on property for mother taxing 

unit if: 

. . . . 

(3) the governing body of the unit requires 

the county to sssess and collect its tsxes as 

provided by Subsection (c) of Section 6.22 of this 

code. . . . (Emphasis added). 

Junior college districts are governed by chapter 130 of the 

Education Code. Section 130.004 details the authorized types of 

public junior colleges and provides the folloving in pertinent part: 

(a) By complying with the' provisions of the 

appropriate following sections of this chapter a 

public junior college and/or district of any one 

of the following classifications may be established: 

(1) an independent school district junior 

college; 

(2) a city junior college: 

(3) a union junior college; 

(4) a county junior college; 

(5) s joint-county junior college; and 

(6) s public junior college as s part 

or divfsion of s regional college district. 

[Aote: Sections 130.091 to 130.109 governing 

the creation of regions1 college districts were 

repealed by Acts 1985. 69th Leg., ch. 302, 13.1 

(Emphasis added). 

Subchapter C of chapter 130 of the EducPtion Code sets forth the 

fiscal provisioos applicable to the various types of junior college 

districts and contains sections 130.121, the section vith vhlch you 

are concerned, to 130.124. Prior to its amendment in 1977. section 

130.121 provided at subsection (d) that 

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Ur. Kemcth 8. Ashworth - Page 4 (JH-655) 

_(e]ach governing board shall be suthorized to have 

the taxable property in its district assessed. its 

values equalized, sod/or its taxes collected, fn 

whole or in part, by the tax assessors. board[s] of 

aqualitation. and/or tax collectors, respectively, 

of any county, city. taxing district, or other 

goveruxeatsl subdivision in which all or say part 

of the junior college district is located. . . . 

Such property shall be asscseed, the values thereof 

equslised, &d such taxes collected, in the msnner 

and for such compensation so shall be agreed upon 

between the approprfate parties. . . . (Emphasis 

Added). 

In 1977, subsection (d) was retained and subsection (g) was added. 

Subsection (g) provided in pertinent psrt that 

Jt]he governing board of s joint county junior 

college district shall be mthorized to have the 

taxable oropertv in its district sssessed. its 

values equal&dw, or its taxes collected. in -whole 

or in part, by the tax assessors. boards of 

equalization, or tax collectors, respectively, of 

soy county, city, taxing district. or other governmental subdivision In vhich all or any part of the 

ioint count3 

iocated. . . : 

iunlor collese district is 

T&I sssessors &d tax collectors 

shall receive compensation in sn amount agreed upon 

between the appropriate parties, but not to exceed 

tvo percent of the ad val‘orem taxes assessed. 

(Emphasis added). 

Acts 1977. 65th Leg., ch. 198. IL, at 563. Section 130.121 was 

amended to reed in its present form. however, In the same bill that 

enacted the Property Tax Code, with subsection (g) becoming subsection 

(cl. Acts 1979, 66th Leg., ch. 841, 34(k). at 2320. 

A ststute should be construed in such s way so that it till 

harmonize with other l xlstiug laws. unleecl its provisions clearly 

manifest s contrary ioteutloo. Freels v. Walker. 26 S.W.Zd 627. 

opinion sdopted (Tax. 1930); Stste z 

S.W.Zd 825 (Tax. Civ. App. - I 

Ace1 Delivery Semlce, Inc.. 380 

Dallas 1964)) rev'd ou other grounds, 388 

S.W.Zd 930 (Tax. 1965). General and speck el ststutes should be read 

together sod harmonized. if it is possible. Iialscll v. Texas Water 

Coam~ission. 380 S.W.Zd 1 (Tax. Civ. App. - Austin 1964, writ ref'd 

n.r.e.); Conley v. Dsughter's of the Republic, 156 S.W. 197 (Tex. 

1913). Because we sra required to construe both provisions harmoniously If such a constructiou is possible, we construe subsection 

(c) of section 130.121 of the Education Code to create an exception to 

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Hr. Kenneth H. Ashvorth - Page 5 (JM-655) 

the general provisions regarding compensation for assessment and 

collection for taxes set out in section 6.27 of the Tax Code. 

Accordingly, we conclude that, pursuant to section 6.27 of the 

Tax Code, a county is entitled to s reasonable fee. not to exceed 

actual costs incurred, for those junior college districts. other thsn 

joint county junior college districts, for vhich it sssesses and 

collects taxes. If a county sssesses and collects taxes for s joint 

county junior college district, it shall receive compensation in an 

amount agreed upon between the parties. but not to exceed two percent 

of the ad valorem taxes assessed, as provided in section 130.121(c) of 

the Education Code. 

SUUUARY 

Pursuant to section 6.27 of the Tax Code. s 

county is entitled to’ a reasonable fee. not to 

exceed actual costs incurred, for those junior 

college districts. other than joint county junior 

college districts, for which it assesses and 

collects tsxes. If s county sssesses and collects 

tsxes for a joint county junior college district, 

it shall receive compensation in an amount agreed 

upon between the parties. but. not to exceed two 

percent of the ad valorem taxes assessed. as 

provided in section 130.121(c) of the Education 

Code. 

Very s ruly yours An _ 

AL /IJ. I M MATTOX 

Attorney General of Texas 

JACK EIGRTOWER 

First Assistant Attorney General 

UARY FLELLER 

Executive Assistant Attorney General 

RICK GILPIN 

Chairman, Opinion Committee 

Prepared by Jim Moellinger 

Assistant Attorney General 

p. 2987