### TEE ATTORNEY GESERAL OF TEXAS March25, 1987

Mr.Kenneth8. Ashworth Coamissioner Coordinating Board Texas College andUniversity system P. 0. Box 12788 Austin, Texas 78711 Opinion No. JM-655 lb: Whetheracounty that aesesses and collects taxes for a community college district mayadd a 2%fee

DearMr.Ashworth: Youask the folloving question:

UnderTexas law, mayacounty that assesses and collects taxes for a community college district charge nomore than twopercent 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. Youdo not specify the type of Weconclude that, pursuant to section 6.27 of theTaxCode, acounty is entitled to areasonable fee, not to exceed the actual costs incurred. for those junior college districts, other than joint county junior college districts, for which it sssesses andcollects taxs8. If acounty assesses andcollects taxes for a joint county junior college district, it shall receive compensation in anamountagreed uponbetveen the parties. but not to exceed twopercent of the advaloren taxes assessed, as provided in section 130.121(c) of the Education Code.
Yourquestion arises because of aperceived conflict between one section of the Education Code. section 130.121, andseveral 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. TaxAssessment andCollection (a) Thegoverning board of eachjunior college district. andeach regional college district, for

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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, andanymethod 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 inwhich all or anypart of the joint county 

### funior college district is located. Thetax sssessors or tax collectors of a governments1 subdivision, on the rcquest.of the governing board of ajoint 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 NOpercent of the ad valorem tsxes assessed. (Emphasis added).
Section 6.27(b) of the TaxCodegoverns compensation for sssessmentandcollection andprovides 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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Section 6.23(a)(3) of theTaxCodesets forth duties imposed upon assessors andcollectors andprovides inpertinent part:

(a) ‘Thecounty assessor-collector shall assess sod collect tsxes oo property in the county for the stste sod the county. Heshall 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 bySubsection (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 andprovides the folloving inpertinent 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) anindependent school district junior college;
(2) acity junior college: (3) aunionjunior college; (4) acounty junior college; (5) sjoint-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 byActs 1985. 69thLeg., ch. 302, 13.1 (Emphasis added). Subchapter Cof chapter 130of the EducPtion Codesets 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 amendmentin 1977. section 130.121 provided at subsection (d) that

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_(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, bythe 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.

. . . Suchproperty shall be asscseed, thevalues 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 Invhich all or anypart of the ioint count3 iocated.

. . : iunlor collese district is

T&I sssessors &d tax collectors shall receive compensation in snamountagreed 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 amendedto reed in its present form. however, In the samebill that enacted the Property TaxCode, 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 Ace1Delivery Semlce, Inc.. 380 Dallas 1964)) rev'd ouother grounds, 388

el ststutes should be read S.W.Zd 930 (Tax. 1965). General andspeck 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, weconstrue subsection (c) of section 130.121 of the Education Codeto create anexception to

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the general provisions regarding compensation for assessment and collection for taxes set out in section 6.27 of the TaxCode. Accordingly, weconclude 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 andcollects taxes for sjoint county junior college district, it shall receive compensation in an amountagreed uponbetween the parties. but not to exceed twopercent of the advalorem 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 thanjoint countyjunior college districts, for which it assesses and collects tsxes. If scounty sssesses andcollects tsxes for ajoint county junior college district, it shall receive compensation in anamountagreed 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 

# sruly yours

# An

_

AL /IJ.IM MATTOX Attorney General ofTexas JACKEIGRTOWER First Assistant Attorney General UARY FLELLER Executive Assistant Attorney General
RICKGILPIN Chairman, Opinion Committee Prepared byJimMoellinger Assistant Attorney General

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