Hon. Robert S. Calvert Opinion No. V-85 1. Comptroller of Public Accounts Austin, Texas Re: Date tobegin computation of compensation of Tax Asnessor-Collectors under S.B. 211, 51rt Legislature. Dear Mr.. Ca,fvert:

You reque*t our opinion onthe following qoeetions:

“1. Since the fees for assensing are paid during thefirst several months of 1949, and final settlsment for then

assessing fees made later in the year, will the. new rates in Senate Bill 211 apply to 1949 

### aaressing, and if so, to what extent?

“2. Since the new rates for collecting taxes are 5% onthe first $20,000 and 290over that amount beginningwith September 1of each year, will the 2% be allowed ae fees withthe effective date of the newAct throughAugust 31, 1949, then the 5% onthe first $20,0X1 beginning September 1, 1949?* Senate Bill 211 ofthe Slst Legislature became effeoe tive on June 19, 1949, uponits approval by the Governor. This bill amends Article 3937, Vernon’s Civil Statutes, and increases the compensation to be paid for assessing taxes and amends Article 3939, Vernon’s Civil Statutes, and increases the compensation to be paid for collecting taxes. The new rates for assessing taxes are

‘as follows: “For assessing theState and county Taxes onall suma for the first Five Million ($5,000.000.00) Dollars, or less, Five Cents (SC)for each 0,ne Hundred ($100.00) Dollars ofproperty assessed; and onall aums in excess of 

### FiveMillion ($5,000,000.00) Dollars and less than One Hundred Million \ $lOO,OOO,OOO.OO)

Dollars, Three and One-half Cents (3x$) on each One Huadred ($iOO.OO) Dollars ofproperty assessed; onall *urns in excess of One Hundred Million ($lOO,OOO,OOO.OO) Dollars, Two and One-quarter Cents (2 l/4$) on each One Hundred ($100.00) Dollars.”Hon. Robert S, Calvert, Page 2 (V-851)

The new rates for collecting taxor are as followrt

“There shall be paid for the collection of taxease compensation for the services ofthe Collector, bsginnlngwiththe first day ofSeptember of each year, five (5%) per cent of the first Twenty Thousand ($20,000.00) Dollars collected for the State, and two (2%) **per** cent onall taxes collected for the State over said aumgfor collecting the county taxes, five (5%) per cent onthe first Ten Thousand ($10.000.00) Dollars collected, and two (25%)per cent onall such county taxes collected over said sum.” All taxes assessed and all taxes collected before the effective date ofS. B. 211 should be compensated at the ratea aa provided inArticles 3937 and 3939, prior to the amendment in queation, To allow the increased rater for services already performed would violate section 44 ofArticle III of the Texaa Constitution. The taxes assessed andthe taxes collected after this amendment took effact should be compensated for at the lncreas,ed rates as provided in S. B. 211. The yearly assessments run from January 1st through December 31 of each year and the rata tobe paid the Asssrsor after the effective date ofS. B. 211, of course, is dependent uponthe amount theretofore assessed since December 33, 1948.

The yearly collections of taxes, for determining the rate of compensation tobe paid Collectors, runs from September 1st through August 31st of each year andthe rate tobe paid the Collector, after the effective date ofS. B. 211, is dependent upon the amount theretofore collected since August 31, 1948. SUMMARY The Tax Assessor-Collector should be compensated for taxes assessed and collected prior to June 19, 1949, at the rates provided inArticles 3937 and 3939 before their amendment by S. B. 211, 5lst Legislature. They should be compensated for taxes assessed and collected after June’l8th at the rates presc’ribed in S. B. 211. Yours very truly

FIRST ASSISTANT ATTORNEYGENERAL ATTORNEYGENERALOF TEXAS

W. V. Geppert Assistant WVG/mwb