January 24, 1947

Honorable R. 9. Wyche opinion No. v-03 CountyAuditor Gregg Connty Longview, Texas Re:

Dear Sir: Under,the given iao$s should the additional amount or taxes that were lert 0ri by the TaxAssessor-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 uponthe hollowing raotual situation has received. nSabine Common

School District No. 4 duly wadea proper tax levy ior one dollar, thirtyseven teats ($1.37). 'The request ior this levy 

### wasduly presented to~theCommissioners' Court and duly levied by the Court. "Someone in the TaxAssessor-Collector's office madeanerror andcomputed the levy at one dollar, twenty-six cents ($1.26). The rolls repared on one dollar, twenty-six cents (i?&y andthe Commissioners' Court approved the rolls. Theywere taken to the Comptroller's department andacoepted. Someof the large tax payers reel that this is a legal obligation and are Wi11iIQ to pay it. "I amrequested t0 have your Opinion as t0 whether or not the eleven cents (#.ll) additional maybe paid andthe tax payers have the right to charge it off as a legal tex debt. Please let mehave your opiniQn as soon as possible." Xr. S. 0. Loving, the President of Sabine CommonSchool District Wo.4, has communicated with this Department giving the following additional information oon-Honorable B. SpWyche - Page 2

cerning the tax levy of OneDollar &37/100 Dollars $1&37) referred to above, Headvises that the Commissioners1 .~Courtlevied OneDollar &26/100 Dollars ($162S) for maintenaace purposes for the eowmonschool district andEleven Ceata (lid) for interest and sinking f ’undon bonda theretofore duly and legally issued by the district,, which two items aggregate the sumof $1*37* It is assmsd that ‘the levy at the oontpon schoel tax above referred to yr*smadein 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$** taxes for county p~rpos~es, shall aho levy upon all taxable property within any common sahool distriot tha rate of tax so voted if a specific rate has been voted; oth,erwiae sa,id court shall levy suoh a rate within the limit so voted as has been determined by the boar4 of trustees or said diatriot and the oounty superinteadsnt and certiiied to said aoart by the oounty auperintenaent 0 If such tax has been voted rite? the levy of county taxes, it shall be levied at anymeeting of said oourt prior to the delivery of the assessment rolls **by** the assessoro Thetax assessor shall assess said tax as other taxes are assessed and make anabstract showing the wnount of special taxes assessed against each school district in his oduntg and furnish the sameto the cout$tysuperintendent on or before the rirat day af September of the ywar for which suoh taxes are assessed, The. taxes 18Vied uponthe real property in said districts shall be a lien thereon andthe sameshall be sold for unpaid taxes in the mannerandat the time of sales for State ana county taxes*” It is also assumed that the tax levy of $1.37

, wasmadeat the time the Commissioners' Court levied the county advalorem taxes in accordance with Artiole 7048, Revised Civil Statutes of Texas, 1925, in the mannerprovided 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 TaxAssessor-Collector or TaxAsistissor’ and/or Tax Collector of the several counties.

However, it is the understanding of this department that it is the custom in manyoounties 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 ‘TaxAssessor whoshall then we such information as the basis for makingupthe 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,~,.issuewhenmaking upthe tax rolls, andthat the Commissioners~ ‘Court hadno knowledge or such’omission wheait epproved the rolls; but such

‘errer did not asa matter of ract or lawaffect the legality of the original tax levy itself.

It is ewell-settled rule of law in Texas that an order or ordinance levying a,tax 1,saaondition 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, 62Texas, 630, 635. Therefore , sinae the levying of the tax was a legal one, such tax maybe 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 upas a legal tax debt cannot be answered by this-department since the 

### answerthereto 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 madeby 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 byEonolable R. S. Wyyohe - Page 4

the CountyTaxAssessor-Collector. Yours very truly ATTORNEP

GENERAL

OFTEXAS
ByQidLdiw C. K. Richards Assistant

APPROVED

JAN. 24, 1947

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CKR/JCP:jrb

, Approved Opinion Committee

ByBIB, chairman

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