January 24, 1947 

Honorable R. 9. Wyche opinion No. v-03 

County Auditor 

Gregg Connty 

Longview, Texas 

Re: 

Dear Sir: 

Under, the given iao$s 

should the additional 

amount or taxes that 

were lert 0ri by the 

Tax Assessor-Collector's 

Orrice in error be paid 

and charged 0rr as a 

legal tax debt by the 

taxpayers? 

ment 

been 

Your request for the opinion or this Departbased upon the hollowing raotual situation has 

received. 

nSabine Common School District No. 4 duly 

wade a proper tax levy ior one dollar, thirtyseven teats ($1.37). 'The request ior this levy 

was duly presented to ~the Commissioners' Court 

and duly levied by the Court. 

"Someone in the Tax Assessor-Collector's 

office made an error and computed the levy at 

one dollar, twenty-six cents ($1.26). The rolls 

repared on one dollar, twenty-six cents 

(i?&y and the Commissioners' Court approved the 

rolls. They were taken to the Comptroller's department and acoepted. Some of the large tax 

payers reel that this is a legal obligation and 

are Wi11iIQ to pay it. 

"I am requested t0 have your Opinion as t0 

whether or not the eleven cents (#.ll) additional 

may be paid and the tax payers have the right to 

charge it off as a legal tex debt. Please let 

me have your opiniQn as soon as possible." 

Xr. S. 0. Loving, the President of Sabine Common School District Wo. 4, has communicated with this Department giving the following additional information oon- 
Honorable B. Sp Wyche - Page 2 

cerning the tax levy of One Dollar & 37/100 Dollars 

$1&37) referred to above, He advises that the Commissioners1 .~Court levied One Dollar & 26/100 Dollars 

($162S) for maintenaace purposes for the eowmon school 

district and Eleven Ceata (lid) for interest and sinking f’und on bonda theretofore duly and legally issued 

by the district,, which two items aggregate the sum of 

$1*37* 

It is assmsd that ‘the levy at the oontpon 

schoel tax above referred to yr*s made in accordance 

with the provisions of Artlola 2795, R. C. S. of Taxas, 

lp2S, which is in part as follows: 

“The commissioners court, at the time of 

lQVliw$ taxes for county p~rpos~es, shall aho 

levy upon all taxable property within any common 

sahool distriot tha rate of tax so voted if a 

specific rate has been voted; oth,erwiae sa,id 

court shall levy suoh a rate within the limit 

so voted as has been determined by the boar4 

of trustees or said diatriot and the oounty 

superinteadsnt and certiiied to said aoart by 

the oounty auperintenaent 0 If such tax has been 

voted rite? the levy of county taxes, it shall 

be levied at any meeting of said oourt prior to 

the delivery of the assessment rolls by the assessoro The tax assessor shall assess said tax 

as other taxes are assessed and make an abstract 

showing the wnount of special taxes assessed 

against each school district in his oduntg and 

furnish the same to the cout$ty superintendent 

on or before the rirat day af September of the 

ywar for which suoh taxes are assessed, The. 

taxes 18Vied upon the real property in said districts shall be a lien thereon and the same shall 

be sold for unpaid taxes in the manner and at the 

time of sales for State ana county taxes*” 

It is also assumed that the tax levy of $1.37 

, was made at the time the Commissioners' Court levied the 

county ad valorem taxes in accordance with Artiole 7048, 

Revised Civil Statutes of Texas, 1925, in the manner provided therein* i, 

The Revised dir11 Statutes of Texas make no 

provision for the aounty't?OmBis'siOnem' courts or the 

oounty alerks of the several oounties of Texas to transwit the information aoncerning ,the amounts of the tax 

/, 
Honorable R. S. Wyche - Page 3 

levied under the provisions .of~,both.oP the foregoi,ng 

articles to the Tax Assessor-Collector or Tax Asistissor’ 

and/or Tax Collector of the several counties. 

However, it is the understanding of this department that it is the custom in many oounties for the 

Commissioners~ Court to transmit, or cause to be trensmitted by the..county clerk, a copy of the various tax 

levies es reflected in the minutes of the Commissioners~ 

Court to the Cffioe of the ‘Tax Assessor who shall then 

we such information as the basis for making up the tax 

roll. 

I& the instant case it is evident that the Tax 

Assessor-Colleotor erroneously omitted the Eleven Cents 

(ll#) regularly~ and legally levied by the Commissioners~ 

Court for securing the bond,~,.issue when making up the tax 

rolls, and that the Commissioners~ ‘Court had no knowledge 

or such’omission whea it epproved the rolls; but such 

‘errer did not as a matter of ract or law affect the legality of the original tax levy itself. 

It is e well-settled rule of law in Texas that 

an order or ordinance levying a, tax 1,s a aondition preceasnt te liability thereibr, and in order. to collect the 

tax there must be reasonable certainty that a lawful tax 

has been levied. Western Union Telegraph, 62 Texas, 630, 

635. Therefore , sinae the levying of the tax was a legal one, such tax may be collected in favor of the Sabine Common School District No. 4. 

Your query as to whether or not the taxpayers 

paling the Eleven Cents (ll#) tax have the right to 

eharae it up as a legal tax debt cannot be answered by 

this-department since the answer thereto affects neither the State of Texas nor the offioials ef Gregg Coun--~ 

ty or the Common Sohool District under the provisions 

sf Article 4399, Revised Civil Statutes of Texas. 

SUXXARY: A tax levy duly and legally made by 

a Commissioners1 Court to? a oomon school distriot 

is a legal tax obligation , although part or the tax 

levy was erroneously ctitted from the tax, rolls by 
Eonolable R. S. Wyyohe - Page 4 

the County Tax Assessor-Collector. 

Yours very truly 

ATTORNEP GENERAL OF TEXAS 

ByQidLdiw 

C. K. Richards 

Assistant 

APPROVED JAN. 24, 1947 

ifkk&iw 

CKR/JCP :jrb 

, 

Approved Opinion Committee 

By BIB, chairman 

:,