## T ENERAL

Grover Sellers -xXxX

Honorable V. L. Pitman CountyAttorney Anderson County Palestine, Texas Dear Sir: Opinion No. O-6557 Re: Commissions of TaxAssessorCollectors for independent districts underArticle 2791, V.A.C.S., andr elated matter. Your request for opinionhas been received and carefully oonsidered by this department. We quote from your request as follows:

"1 amwriting for an opinion in answer to the questions hereinafter stated, which involve the Cayuga School District, No. 28, inAnderson County. The facts which may be relevant in the consideration of said questions are as follows: The Cayuga School District has a scholastic population of about 200 with about 40 transfers in. The approximate property valuation for the Sohool District thisyear will be $2 400,000.00, the school tax rate is $1.00 per &ZOO.OO. The Assessor and Collector of taxes is employed for assessing and collecting only and isnot employed for any other service in the community. "(1) Is theabove mentioned district required by law topay the TaxAssessor-Collector for the assessing and collecting of said taxes exactly 4% of the taxes received byhim, or can the district pay him more than 4% if itdesires? (2) If the estimated amount of taxes coileoted for thisyear is $2,400.00, does theTax Assessor-Collector's bondnesessarily have to be double that amount, or, under the law, can the bond be a less amount? "Article 2791, Texas Revised Civil Statutes seem to snswer these questions, but I amnotI-.,
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Hun.V. I;,Pitman - Page 2, O-6557

sure that a strict oompliance with this Artialu is required, as itmay be considered only directory. If the law requires a strict compliance with this Article, it seems that the payment by the district ofmore than 4% of the taxes received to the Assessor and Collector would be unauthorized. "Your opinion on thesema,tterswill be appreciated." "Article 2723, Vernonts Annotated Texas Civil Statutes, reads in part as follows:

"The district tax assessor and collector shall have the same power and shall perform the same duties withreference to theassessment and allection of taxes for free school purposes that are conferred by law upon the citymarshal of incorporated towns orvillages, andhe shall receive such compexrsationfor

er cent of the whole amount of 'tam m. e shall give bond in double the estimated amount of %axes coming curmuallgit hi hands payable to

### and 30 *aby board, e approve conditioned for the faithful discharge ofhis duties, and thathe will pay over to the treasurer of the board all funds coming intohis hands by virtue of his office as such assessor and collector;. . .'I (Underscoring ours)

It is our opinion that the above quoted statutoryprovisions are plain, unambiguous and answer eaoh of your questions. It is our opinion therefore:

1. The tax assessor-collector of the school district is entitled to collect such percentage as allowed him by theboard of trustees of the district, not to exceed 4per oent of the whole amount of taxes'reoeived by him. The trustees are not required to allow him 4per cent thereof, andmay allow less, and they are without authority to allow him more than 4per oent of thewhole amount of taxes received byhim.

2. It is our opinion that the amount of the bond of such tax assessor--collectormust be double theHon.V. L. Pitman - Page 3, O-6557

estimated amount of taxes ooming annually intohis hands. Yours very truly ATTORNEY GENERAL OF TEXAS s/Wm. J.Fanning

Wm. J.Fanning .Assistant WJF:BT/og

APPROVED MAY 14, 1945 s/ Cbrlos C.Ashley BIRST ASSISTANT ATTORNEY GENERAL

Approved Opinion Committee ByGWB, Chairman