THE ATJMBECNEY GENERAL 

OF TEXAS 

AUSTIN. T- 7l37ll 

CTSAWFORD C. MARTIN 

,.%-roRNxY ~BxeP2RAx. 

September 11, 1972 

Hon. Robert S. Calvert Opinion No. M- 1211 

Comptroller of Public Accounts 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 in part as follows: 

"The recent demise of a County Tax AssessorCollector caused several questions to be raised 

at the State level as to what action should be 

taken to insure the interests of the State of 

Texas are thoroughly protected when the tax 

office remains open for business under the 

jurisdiction of one or more chief deputies, 

prior to the appointment of a successor by 

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 assist him in the assessment and collection 

of taxes. Articles 3902 and 7252, Vernon's Civil Statutes. 

In Dunlop v. Poole, 142 Tex. 124, 176 S.W.2d 310 (1944), 

it was held that the rishts and duties of a tax assessor-collector 

are the same when he a&s through his official deputy as if he 

handled the transaction in person. 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, 43 Am.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 interim between 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. It was held 

in this opinion that: 

I, . . . Without intimating that these men 

[duly appointed deputies1 were not de jure officers 

in the fullest sense, we express the opinion that 

they were at least de facto officers and empowered 

to accept tax money and issue valid receipts 

therefor during the period inquired about [between 

the death of the assessor and collector of taxes 

and the qualification of his successorl." 

(Brackets ours) 

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 and powers of such 

office shall immediately devolve upon the first 

assistant or chief deputy if there be one, who 

shall conduct the affairs of the office until 

the vacancy in the term thereof shall be filled 

by the appointment or election and qualification 

of a successor to the principal officer; should 

any vacancy occur while the Legislature is in 

Session (where the appointee must be confirmed 

by the Senate) such first assistant or chief 

deputy (as such) shall not discharge the duties 

of the office for a longer period 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, shall have been given and approved." 

In view of the provisions of Article 6252-1, the duties 

and powers of the assessor and collector of taxes under the facts 

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

presented immediately devolve upon the chief deputy. In view 

of the provisions of Article 7251, the discharge of such duties 

may not be performed until all the bonds required of him shall 

have been given and approved. 

In view of the foregoing you are advised that in the 

event of the death of the assessor-collector of taxes, the office 

must remain closed until the chief deputy has made bond required 

by law for the performance of the duties imposed upon 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 immediately devolve upon the chief 

deputy. Article 6252-1, Vernon's Civil Statutes. 

Such duties may not be performed, however, until 

the bona 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 office must 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) 

SAMUEL D. MCDANIEL 

Staff Legal Assistant 

ALFRED WALKER 

Executive Assistant 

NOLA WHITE 

First Assistant 

-5947-