**OFFICE OF**  **THE ATTORNEY**  **GFtjERAL OF**  **TEXAS AUSTIN** 

Honorable Ii. L. Washburn County Auditor Houston, Texas Dear Sir: Opinion No, O-6949 Re: 

### Compensation payable to county tax

**aammoc** and aollsctor for performing services for the Houston Ship C District.

ment a8 to the pro ton Ship Channel R rangsments vith th for the collect1 7873 **(as** authori tated Civil Stat Session of the 4 **VOW.** Your exact In may be paid 

### Harris C the district. of compensation that r perfomlng services for

t to proceed in the manllectlon of taxes for was authorized by Article specific terms for the

tatlon that such compensation shall not exceed onceper cent of the taxes so collected. The language Is as follows:

### BonoMble Ji. L. **‘ wa8hbwn,**  

### page 2

%bun the 

### County A8o8ror aad 

### County ColhOtOT **Or8 l%QUiEUd**  **t0 a88888**  **a& W3lhCt**  **th4** 

### taxea L5say incorporated **aity,** 

### tom or village, dralaega dI8triat, **Uat8r** oolitro~ **aa i.UL~OV8aWlit**  district, vatsr **lmprovawnt** 

### dlstrlct, **or** 

### ruvI(ytlO5 dietrict, they 8hall **r88mOtiV8l.j** rOOetV8 for 8IBb **MrVi088** aD *OouOt t0 **b8 a&Feed**  **U&W5 by**  **the govera**  **%!.a body**  **of 8uoh**  

### iauorpotatad **eftlal, tOW8**  

### or vi.1 8, 

### draitmge di8tl'iOt8, Water COW trO1and improveant **dI8triOt8,** 

### UatOr %prOWUnt dlstrlotr, cr **PaVigUIO5** 

### dt8tFlOt8, aad the &a* ml88iOMr8 Court Of 

### the OOURty i0 uhloh 8uah 1Ucorporated **citie8, tow58**  **or VZ)Llager,**  draIa8gu **di8triOt8, uatur**  

### ooatrol aod hprovemat df8- **trh3t8, WatUt**  **iJll~OW#llt dl8trlat8,**  **Or M?l&@-**  tlQO di8tElCtO me 

### 8itMt.d not t4 **8X0-d (Hy**  **per** OMt Of t& 

### tU88 80 

### OOU8OtUd."

222i.8 

### lirP~tattM i# 

### t?MtrOllf.~ de88 t%QptW 351 **Of thU**  **bt8 Of**  **the Rt+&UbY**  **30881W Of**  

### th8 49th bgi,l*ttU8, 

### 1L45, 18 

## l

**p$&iaabl8.** 

### For th. 9U?9OrS Of thi8 ~i!liQti, th8 

### psrtil8JRt put8 Of thl.8bt W8d 88 fO110U8c

"SeatfoR 

### 1. hay muorpcwated city, tom ar vlllagu, 

### Iodepeadoot sahool Qiatrlot, drabbag dlatrlat, vat#r 

### aotItrot **aad lmproremarSa**  **dl8triat,** 

### vater lmprovamerrt di8tviat, 

### onvt(ptLoa dirtrlat, road di8triOt, or ury other 

### mueiolp8lity cu dirtriOt io th8 stat8 

### Of Ta%a8,lOoet8d eRtir.lf ulthra the **bounderlea** 

### OS**Mother** 

### murk1cipallt~or dirtriot ir hemb empowered,tc authcPlS8, by **ardlMa#8** Or CO80 **UtiOa, 3**  **thV fax**  **fi88a88Ol ’** **, &Wd**  0r 

### Equeliratloa and Tu 

### collmtor **0r** tb8 nuniol

### pal.tty in uhtah It 

### 18located **to set**  

### a8 **Tax** 

### A8- #88or, &urd 31lQurlltatioa **and** 

### Tax Oolleetor re,rgectlvely Sor tkb3 aunicipo3it.y or di8triat 80 avaiUog 

### itself of the 8ervIoes ct 88ld olft@er8 andBoerd of Fqwlltatloa. "

.... %ec* 2. Ubon ths 

### TU hsn88Or, Board Of 

### ~inlixation, and 

### Tax Colleator oS any 

### monielpolity or dfatrlot hare been l tithorl8ed by ordl**mmae or**  **re8OlUtiOQ to**  **aat a8**  **8od parform**  **thu dUti88,**  **l ’** **e8~ativelj, Of**  **TaJt Al8V88W,**  **&al ’** **@ c?f** 

### &Xl4r6b16H. L. Idashbura, pas 3

BQlm11zati0n oad Tu aollscrtor of rootbsr muILL

### cQalitg m dlstrlot laaluded vithlo its bounderS~u, such tncluded awiiclpaltty or Ulatrlst shall peg th6 mwI~c1p811ty or distrl4t, the servLues

### of who46 

### bffteera *ad Bosrd of EWuslitatioa are berag ut~l~rsd, 

### for said 5r)rvLces andta such Other ifUtld6tltal 

### OXp8nwa8 am n6aaUmily illourred la connsct~onvSth the 

### rstidsrtiq of such wrvlaes, 

### suchartamountas r#aybe 8gresd upoaby ths govsralag bodres of **said** 

### twowunZatprlitlas 

### or distriats.

=seo. s. Whsnsvsrsnp 

## q unlaipslity or &istriat 

### sbsll hsvs outboritod tbs Tsx AsssssoP, Board of ~wllutlon l 

### DdTu Collwtor of a&other munlaiw1Lty or dlstrlot to rat as its Tu Aswssor, 

### Board of BQuslitstioa 

### *ed Tax ColleQtor, r44p4Ctlvsl~, 

### it 4ny 

### theruftar revoke rad ulth

### drsu ssld 

## l

tatho rlty

bv ordlaanae Q gropso rssalutloa ta ths nms maampin rhtsh suah

## l uthor’tt~ was 

### oonfawd, aat3tbsrabftw th8 aunloi **litf** 02 district so rswkfag swh suthorftr slul assess, 4” cpwliae andaolleot 

### its tax64 tn th4

### astuwria uhlah sacu uere assssssd, squslrsed and coll4cWd **before uia**  **authority 0~s**  **gmotrb. I)** 

**. .** **. .**  

### “sso. 5. Tkm

provislans of this **Act** 

### sWll 

### be cwsulativa of cod in uldltloa 

### to sll otbsr rights and rsmsdlss to mhlahany suahm~l~lprlities a&ddlstrlats msybeeatttlsd, but ss $0sag 

### pr0~e6dmg4 uadtrrthis Aot, 

### ir6oJput armt&m of this hct be in Corafllctulth 4s~ pu't 

### or 

### portLoa of any law of 

### t&mBtets, th4 

### t4nr4 aid 

### pro~ls:oue of this **hat shall**  

### gowra **as to**  **such** 

### pmmsdln&s. **I tl** 

l ... 

### l)eet,lon 1 rsqurrea that ths navlgstiatl dlstrfet be “located eiat1rul.ywIthLo the bouadmryOf (W atha’) i%wiQIpaalrtyor distrlctr" You have mfornmdus that the bouad4ri68 **Of** 

### tht mrrf.s cOUatynoUSt6m mbipchmiwl mvlgmtion m4trwt 

### ape ideatrcal with those of BaPrtS &?wtg. Xt i4 thersfora

# I plain that if tlarrl8 County is "anothbr munlsiprl~tg or dls

### tr:ct” uZthZR the tasaning of Chapter 351, thQ cmvigatj.oR district 1~67agree utth the o%uaty r6garZlRg the comp6RsaC;on tn be pild the utseaaor 6ncl collector 3'~ fhalr wrv- :cat. ka stats@ in 1 &c;iuillin mmlc!pal **Coqorati004 i&d**  EdLtIon). &mtlon 136:

tl

....
"Tile 4tatus or n4tUrc Of the county has bcea 

### the CubJsct of somt conflict amoag 

### cmrt decisions, 90&W h51d:a8 that 8 C0Unt.y fR 4 PlUll~Oi~pOl oOl'5rOl'S**tLOn,** 

### while **otbera** hold **t&t, althOugh**  **count 168**  have ths general 

### charaat~ristlcs of mwiclpal ear- *poratlms, **thay** are not canaLdared swh uRla44 **muie a0**  **by coastltutiaa**  **Or 4t4tUt6**  **ati, therdrore,**  fall late ths Class of bOd:tS **polttlc,** 

### oaltd qUaSl'-PUbllC oc 

### quasl-munla:pal osrporati.ms **or-** &an:za& **ta** aid 1~ th6 pro&m l dmfnlatrotion of stat6 affairs vlth 

### such powsre end functlms 8s the law prescrrtbas, and 

### this vlev is supported by the weight of authorfty.

. ..” ks stated it 

### Brita v. dtascosa 

### County, iCiv. 

### Am.) 2473.E’

. 878, writ dlsmlrrsad:

'Tha CoRstltutiOQ of Texas ~6CogRit~S oounti6s a6 ?aun:oi.pal corpor8t~ons along with Citlsa and tovR8." 11, tt 1.93. (366 APtiCl4 

### 3, t 1 52 and 53; Art.

6, 7, 8 

## and 3.) rqoreov6r. the twaa:ng of the **term** 

### a0 &lvea in the Conot?tutroa L6 th&t vh:ob should be ascr:b6d to the 'kgisla6UPC

. %cfch v. Stats, (Ci,v. >pp.) 145 3.U. (Za) 876, wrZt rafuued. You am theercfore 

### edviecadthat It is the oplaloa of rh!.e dewt;niernt that I~~rta 

### Coautg 3 a %unlc,ipallty” withIn the araau~iah; cf t&t #iraw employedin 

### Chapter 351 of the Acts of 

### the Regular ti56ssLOQ 

### Of tbs 49th LfgfslattWe, 1945. 5:nCS **th@ iiWrb4**  **COURtr iiOUStO0**  **%hLp ~4tiWd**  **?bVigs** tim ElstrLct 1164 wholly within thts bxxaflar:c;i of the ntmlcip61icy of m3arrf.s Courlt~, 'kx85, 

### and :.a ldeotzcsl wPth its bounc%riea, I~&:6 th6 further Qy;;RiOR of 

### this teyArtr%?Rt that the governiiq body of th6 ~avigatPm dietriot 

### ms~‘agres w:th1 'ii0

, * I'



### Honorable H. L. iwhburn, page 5

**the goveraiag**  **body of**  **Hmr18 County**  **an** 

### to **the** 

### amountof aanpmutioa to be paid to t&e aouotg l**suasor** 

### owl colleator of **Harris** 

### Countyfor their oerrlcea prtortaed for the dirtrlct. Very truly yours ATTORIEY

OEW **OF**

### TEXAS
1” BY

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