## THE ATJMBECNEY GENERAL OF TEXAS AUSTIN. T- 7l37ll **CTSAWFORD C.**  **MARTIN ,.%-roRNxY**  **~BxeP2RAx.** September11,1972

Hon. Robert S. Calvert Opinion No. M- 1211 Comptroller of PublicAccounts r State Finance Building Re: Certain questions concerning Austin, Texas 78711 operations of the office of a.county tax assessor-collect Dear Mr. Calvert: when the latter dies.

Your request for an opinion reads inpart as follows: "Therecent demise of a County TaxAssessorCollector caused several questions tobe raised at the State level as towhat action shouldbe taken to insure the interests of the State of Texas are thoroughly protectedwhen the tax office remains open forbusiness under the jurisdiction of one ormore chief deputies, prior to the appointmentof a successorby the Commissioners' Court. "My specific question is: "(1) Must the tax office remain closed until the chief deputy furnishes a surety bona payable to the Governor of Texas?" Each assessor and collector of taxes is authorized to appoint deputies to assisthim in the assessment and collection of taxes. Articles 3902 and 7252,Vernon's Civil Statutes.

InDunlop v. Poole, 142Tex. 124, 176 S.W.2d 310 (1944), itwas held that the rishts andduties of a tax assessor-collector are the samewhen he a&s through his official deputy as ifhe handled the transaction inperson. Therefore, acts of deputies to assess and collect taxes,when acting in their official capacity, become the official acts of the assessor and collector of taxes. In accord, 43Am.Jur. 220-221, Public Officers, Sections 462 and 463. Attorney General's Opinion O-220 (1939)involved the authority of deputies to accept and issue receipts for taxes during the interimbetween the death of the assessor and collector of taxes -5944-Hon. Robert S. Calvert, page 2 (M-1211)

and the qualification of his successor in office. Itwas held in this opinion that:

I,

. . .Without intimating that thesemen 

### [duly appointed deputies1were not de jure officers in the fullest sense,we express the opinion that theywere at least de facto officers and empowered to accept taxmoney and issuevalid receipts therefor during theperiod inquired about [between the death of the assessor and collector of taxes and the qualification of his successorl." (Bracketsours) Article 6252-1,Vernon's Civil Statutes,provides: "When there shall occur a physical vacancy in a public office in this State,by reason of death or otherwise! the duties andpowers of such office shall immediately devolve upon the first assistant or chief deputy if therebe one,who shall conduct the affairs of the office until the vacancy in the term thereof shallbe filled by the appointment or election and qualification of a successor to theprincipal officer; should any vacancy occurwhile the Legislature is in Session (wherethe appointeemust be confirmed by the Senate) such first assistant or chief deputy (assuch) shall not discharge the duties of the office for a longerperiod than three (3) weeks and in no event after such Session of the Legislature has adjourned. The provisions hereof shall not apply to vacancies in the membership of boards or commissions." Article 7251,Vernon's Civil Statutes, provides: "NO collector shall enter upon the discharge of the duties of the office until all of the bonds required of him by law for the collection of any taxes, State, county or special, shallhave been given and approved." Inview of the provisions of Article 6252-1, the duties andpowers of the assessor and collector of taxes under the facts

-5945-Hon. Robert S. Calvert, Page 3 (M-1211)

presented immediatelydevolve upon the chief deputy. In view of the provisions of Article 7251, the discharge of such duties may not be performed until all thebonds required of him shall have been given and approved.

Inview of the foregoingyou are advised that in the event of the death of the assessor-collector of taxes, the office must remain closed until the chiefdeputy has made bond required by law for the performance of the duties imposedupon him by the vacancy created by the death of the assessor-collector of taxes. SUMMARY Where an assessor-collector of taxes dies or the office becomes vacant for any other reason, the duties immediatelydevolve upon the chief deputy. Article 6252-1,Vernon's Civil Statutes. Such dutiesmay not be performed, however, until thebona required of the chief deputy assuming the duties of assessor-collector of taxes shall have been given and approved. Article 7251,Vernon's Civil Statutes. The officemust remain closed until such bona is given and approved. Ve

**”** Prepared by John Reeves Assistant Attorney General APPROVED: OPINION COMMITTEE Kerns Taylor, Chairman W. E. Allen, Co-Chairman Bill Campbell Harriet Burke Gordon Cass William J. Craig

-5946-Hon. Robert S. Calvert, page 4 (M-1211)

SAMUELD. MCDANIEL Staff LegalAssistant
ALFRED WALKER ExecutiveAssistant NOLA WHITE FirstAssistant

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