T ENERAL 

Grover Sellers 

-xXxX 

Honorable V. L. Pitman 

County Attorney 

Anderson County 

Palestine, Texas 

Dear Sir: Opinion No. O-6557 

Re: Commissions of Tax AssessorCollectors for independent 

districts under Article 2791, 

V.A.C.S., andr elated matter. 

Your request for opinion has been received and 

carefully oonsidered by this department. We quote from your 

request as follows: 

"1 am writing for an opinion in answer to 

the questions hereinafter stated, which involve 

the Cayuga School District, No. 28, in Anderson 

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 this year 

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 is not employed for any other service 

in the community. 

"(1) Is the above mentioned district required 

by law to pay the Tax Assessor-Collector for the 

assessing and collecting of said taxes exactly 

4% of the taxes received by him, or can the 

district pay him more than 4% if it desires? 

(2) If the estimated amount of taxes coileoted 

for this year is $2,400.00, does the Tax 

Assessor-Collector's bond nesessarily 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 am not 
I-. 

, 

- 

Hun. V. I;, Pitman - Page 2, O-6557 

sure that a strict oompliance with this Artialu is 

required, as it may be considered only directory. 

If the law requires a strict compliance with this 

Article, it seems that the payment by the district of more than 4% of the taxes received to 

the Assessor and Collector would be unauthorized. 

"Your opinion on these ma,tters will 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 the assessment and allection of 

taxes for free school purposes that are conferred 

by law upon the city marshal of incorporated towns 

or villages, and he shall receive such compexrsation for 

er cent of the whole amount of 'tam m. 

e shall give bond in double the estimated amount of 

%axes coming curmuallg i t hi hands payable to and 

30 *aby e approve board, 

conditioned for the faithful discharge of his duties, 

and that he will pay over to the treasurer of the 

board all funds coming into his hands by virtue of 

his office as such assessor and collector;. . .'I 

(Underscoring ours) 

It is our opinion that the above quoted statutory provisions 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 the board of trustees of the district, not to exceed 4 per oent of the whole amount of taxes'reoeived by 

him. The trustees are not required to allow him 4 per 

cent thereof, and may allow less, and they are without 

authority to allow him more than 4 per oent of the whole 

amount of taxes received by him. 

2. It is our opinion that the amount of the 

bond of such tax assessor--collector must be double the 
Hon. V. L. Pitman - Page 3, O-6557 

estimated amount of taxes ooming annually into his 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 

By GWB, Chairman