### GENERAL -E ATl.ORNEZY c OF TEXAS

WILL wILsoN Aa-- GEIYEBAI.

Mr. Charles L. Reynolds County Attorney Chlldress County Childress,Texas

Dear Mr. Reynolds: 

# cd d?d vvc..&

8, 1960

Opinion No. WW-851

Re: Effectivedate sheriff becomes Assessor and Collectorof Taxes, and related questions, when population of county becomes less than 10,000.

Your request for an opinion reads In part as followa:

"Heretoforefor a number of yeara,

an Assessorand Collectorof Taxes has been electedby the qualifiedvoters of ChildressCounty in accordancewith the provisionsof Article 8, Sections 14 and 16, of the Constitutionof Texas, thla county during all such times having had more than 10,000 inhabitant.8 as determined by the applicablefederal census. 'Ihe four year term of the present lncumbent expires December 31, 1960. The present incumbent,being the only announaed candidate for nominationto such offloe and having received the highest number of votes cast for any person for such office in the May 7, 1960, Democratlo primary election,has been certified to be the democraticnominee for the offlce of Tax Assessorand Collectorat the general election to be held in November, 1960. According to the prellmlnary1960 oensus report, ChildressCounty has a population of 8,371. The Constitution of Texas provldee that In countieshaving leas than 10,000 inhabitantsthe Sheriff shall be the Assessor and Collectorof Taxea unless the votezw, at an election called for thatHP. Charles L. Reynolds,page 2 (Ww-851)

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### purpoee. shall approve of adding an Assesaor and Colleotorof Taxee to the list of authorizedcounty officials.

"l'hls situationraises the following questions:

"1. If no eleatlon 1s held, or If the voters fall to approve the adding of an Assessor-Collector

of Taxes to the list of authorized county offloiala,uhen does the Sheriff assume the duties of Assessorand Colleotorof Taxes?

"2. And, Inevitablycontrolledby the determinationof question one above, when does the term of the present incumbentend?

“ 3. If at an electionheld for that purpose, an Assessor-Collector of Taxes Is added to the list of authorizedcounty officials, Is the present Incumbent, who was nominated In the May 7, 1960, Democraticprimary election, entitled to have his name placed on the ballot in the Novembergeneral election as the Democratic nominee for such office?"

Section 16 of ArticleVIII of the Constitutionof Texas provides as follows:

"The Sheriff of each county, In addltlon to hla other duties, shall be the Assessor and Collectorof Taxes therefor; but, In countleehaving 10,000 or more lnhabitants, to be determinedby the last preceding census of the United States, an Assessor and Collectorof Taxes shall be elected
as provided in Section 14 of this Article, and shall hold office for four years and until his succetmor shall be elected and quallfled. n
Section 16a of ArticleVIII of the Constitutionof Texae provides a8 follows:

"In any county having a population of less than ten thousand (10,CCC)lnhabltants, as determinedby the last preceding. Mr. Charles L. Reynolds,page 3 (W-851)

aensua of the United States, the Cosmissionerrl Court may submit to the quallfl $a property taxpayingvoters of auoh county! at an.electlonthe quelrtion of adding an Assessor-Collector of Taxes to the list of authorisedoounty offlalals. If a majority of such voterr voting in ruch ale&Ion shall approve o? adding an Assessor-Collector of Taxes to 8uoh llst,*thensuoh offlolal shall be elected at the next Oeneral Eleotlon for 6uoh Constitutional term of office
as is provided for other Tax AssessorColleotorsIn this State.”

In construingthe provisionsof Section 16 of Artlole VIII of the Conetltutlonof Texas above quoted Court held In Nelson v. Rdwardr, 55 Tex. 389 (16811: the

”

. . . It will be reoolleotedthat under the above section of the oonstltution of 1876, rlma facie the sheriff Is

%r- the oollectoro axes, and that the exception applies to oounties of ten thousand lnhabitante; **and** that a party, to avail hlmelf of this exkeptlon,should ‘show that he oomca ulthln it.

. . .’
Likewise; It was held In Attorney Oenetial’s Opinion 2249 (1920):
“Prlmarlly, and presumably,the sheriff of a oounty 1s radle ‘the oollector of taxes therefor, o-aiming to the conWary ham the burden of showing that such oounty oanea within the exceptionprovided for by the latter part of said Seat&on 16 of Artlole 8 of our State Constitution. This 1s express-’ ly 80 decided in Nelson vs. Edwards, 55 T. 389; and this Departmenthas held that the failure of a sheriff to exeoute the bonds required of the tax oolleotoro? a oounty shown by the United Staten Census next preoedlng the general election’to

have less than ten thousand lnhabitantswould have the effeot of creating a vacancy in the officre of sheriff of such oounty.; that the office of sheriff and tax collector of such county Is dual and inseparable, and that
one has not the rlght.tohold or exercise theor. Charles L. Reynolds,page 4 (W-851).

funotlons of eitherwithout ~qualifylng as, and being chargedwith the duties 'andreeponsibilities of, both. P. 399. Rep. IkOpi Atty. Gen. 1916-1918,

A.COPY of Attorney Qeneral~s'Opln~b~ 2249 (1920) is attached to this opinion.Mr. Charles L. Reynolds,page 5 (W-851)

In view of the foregoing,you are advised that the present Incumbent In the office of Assessorand Collector of Taxes of ChlldressCounty remains the Assessor and Collector of Taxes for such County until January 1, 1961, and the Sheriff oS'Chlldrees County after January 1, 1961, will assume the duties of Assessorand Collectorof Taxes. If prior to the next general election,an election Is held pursuant to the provisionsof Section 16a of Article VIII of the Constitutionof Texas, and the voters authorize adding an Aseeasor and Collectorof Taxes to the list of authorized county otflalals,the n@e to be placed on the ballot at the November electionas the Democraticnominee for such office will be.the Individualnominated at the Primary Election for such office on May 7, 1960.

SUWARY

fn a oounty having a populationof more than 10,000 Inhabitants according to the 1950 Federal Census and having a population of less than 10,000 Inhabitantsaccording to the 1960 Federal Census, the Asseeeor and Collectorof Taxes for.suoh County remains the Assessorand Collectorof Taxes
ror such County until Jdnuary 1, 1961. If prior to the next general election,an election Is held pursuant to the provisions of Section 16a of ArticleVIII of the Constitutionof Texas, and the voters authorize adding an Assessor and Collectorof'Taxea to the list of authorizedcounty officials,the
name to be plaoed on the ballot at the November Election as the Democraticnominee for such office will be the Individualnominated at the PrimaryElection for such Purpose on may 7.1 1960. ,Ygurs very truly,

WILL WIISON Attorney Oeneral of Texas

JR:snn AssistantAttorneyWneralMr. Charles L. Reynolds,.~page ~6 (~~-851)

APPRCVR?:

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OPINION.

cmm ~' ~; W. N. (#eppert,

Chairman

Dean D&IS' Lawrence liargrove Jerry H: Roberts James M. Farrla

RRVIRWRDFORTREAlTORNl3~C@NERAL BY: Leonard Passmore