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 once per 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 L5 say 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 

trO1 and 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.8 bt 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 3 UtiOa, thV fax fi88a88Ol’, &Wd 

0r Equeliratloa and Tu collmtor 0r tb8 nuniolpal.tty in uhtah It 18 located to set a8 Tax A8- 

#88or, &urd 31 lQurlltatioa and Tax Oolleetor 

re,rgectlvely Sor tkb3 aunicipo3it.y or di8triat 80 

avaiUog itself of the 8ervIoes ct 88ld olft@er8 

and Boerd of Fqwlltatloa. 

" 

. . . . 

%ec* 2. Ubon ths TU hsn88Or, Board Of 

~inlixation, and Tax Colleator oS any monielpolity or dfatrlot hare been l tithorl8ed by ordlmmae or re8OlUtiOQ to aat a8 8od parform thu 

dUti88, l’e8~ativelj, Of TaJt Al8V88W, &al’@ c?f 
&Xl4r6b16 H. L. Idashbura, pas 3 

BQlm11zati0n oad Tu aollscrtor of rootbsr muILLcQalitg 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 and ta such 

Other ifUtld6tltal OXp8nw a8 am n6aaUmily illourred la connsct~on vSth the rstidsrtiq of such 

wrvlaes, such art amount as r#ay be 8gresd upoa by 

ths govsralag bodres of said two wunZatprlitlas 

or distriats. 

=seo. s. Whsnsvsr snp q unlaipslity or &istriat sbsll hsvs outboritod tbs Tsx AsssssoP, 

Board of ~wllutlon l Dd Tu 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 ulthdrsu ssld l ta th o rbv ltordlaanae y Q gropso rssalutloa ta ths nms maamp in rhtsh suah l uthor’tt~ 

was oonfawd, aat3 tbsrabftw th8 aunloi litf 02 

district so rswkfag swh suthorftr slul 4” assess, 

cpwliae and aolleot its tax64 tn th4 astuwr ia 

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 mhlah any suah m~l~lprlities a&d dlstrlats msybe eatttlsd, but ss $0 sag 

pr0~e6dmg4 uadtrrthis Aot, ir6oJput armt&m of this hct be in Corafllct ulth 4s~ pu't or 

port Loa of any law of t&m Btets, 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.y wIthLo the bouadmry Of (W atha’) i%wiQIpaalrty or distrlctr" You have mfornmd us that the bouad4ri68 

Of tht mrrf.s cOUaty noUSt6m mbip chmiwl mvlgmtion m4trwt 

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

plain that if tlarrl8 County is "anothbr munlsiprl~tg or dlstr:ct” uZthZR the tasaning of Chapter 351, thQ cmvigatj.oR 

district 1~67 agree 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'StLOn, 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.) 

247 3.E’. 878, writ dlsmlrrsad: 

'Tha CoRstltutiOQ of Texas ~6CogRit~S oounti6s a6 ?aun:oi.pal corpor8t~ons along with Citlsa 

and tovR8." 

11, tt 1.9 3. 

(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 'kgisla6 UPC . %cfch v. Stats, (Ci,v. >pp.) 145 3.U. (Za) 876, wrZt 

rafuued. 

You am theercfore edviecad that 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 employed in Chapter 351 

of the Acts of the Regular ti56ssLOQ Of tbs 49th LfgfslattWe, 

1945. 5:nCS th@ iiWrb4 COURtr iiOUStO0 %hLp ~4tiWd ?bVigstim 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:th 
1 'i i 0 

, * I' 

Honorable H. L. iwhburn, page 5 

the goveraiag body of Hmr18 County an to the amount of aanpmutioa to be paid to t&e a o uo tg l suasor owl colleator 

of Harris County for their oerrlcea prtortaed for the dirtrlct. 

Very truly yours 

ATTORIEY OEW OF TEXAS 

1” BY 

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