### THE ATTORNEY GEXERAL OF TEXAS

August 26, 1987

HonorableBenjaminEuresti, Jr. OpinionNo. JM-775 Cameron CountyAttorney 974 E. Harrison Street Be: Whether the assessor-collector Brownsville,Texas 78520 of the Brownsville Irrigation and Drainage District is subject to the Property Taxation Professional Certification Act, article 7244b, V.T.C.S.

Dear Mr. Euresti:

,- The Brownsville Irrigationand DrainageDistrict [hereinafterthe

district] imposesa "benefitplan"method of taxation insteadof an ad valorem system. Water-Code, 158.631 et seq. Under such a scheme, a taxpayerpays, not on the basis of the taxable value of **the** property that he owns, but on the basis of a flat fee per acre of land receiving services from the district imposingthe tax. Article 7244b, V.T.C.S., the Property Taxation Professional Certification Act, [hereinaftertheAct]. created the Board of Tax ProfessionalExaminers and requires certain specified officers and employees of taxing units to register with the board and proceed toward certification by the board. The board, pursuant to section 17 of the act, has promulgated rules for certification that require an applicant to, inter alia, enroll and pass an examination in certain required courses, as well as pass a final, comprehensive examination. 22 T.A.C. 55623.1 et seq. You ask whether the tax assessor-collector for the district is required by the act to register and proceed toward certification. It has been suggested that, because the district does not impose an ad valorem tax, the district's tax assessor-collectoris not required to register. We agree; we conclude that by the very terms of the Tax Code, the district's assessor-collectoris required to register only if the district is imposingan ad valorem tax.

Article 7244b. V.T.C.S.. was first enacted in 1977 and was intended "to assure the people of Texas that the responsibility of assessing property for taxation is entrusted only to those persons duly registeredand competentaccording to the regulationsprovidedby thisAct." V.T.C.S. art. 7244b. 91. Section 11 of the act specifies thosepersonswho are required to registerwith the board:

p. 3651Honorable Benjamin Euresti. Jr. - Page 2 (34-775)

The following persons shall register with the board: (1)all chief appraisers, appraisal supervisors and assistants, property tax appraisers,appraisalengineers,and otherpersons with authority to render judgment on, recommend,
or certify appraised values to the appraisal reviewboard of an appraisaldistrict;

(2) the tax assessor-collector,tax collector,
or other person designated by the governing body of a taxingunit as the chief administratorof the unit' s assessment functions. collections functions, or both; and other persons who perform assessment or collections functions for the unit whom the chief administrator of 'the unit's tax office requires to register; and

(3)all persons engaged in appraisalof real or personal property for ad valorem tax purposes for
an appraisaldistrictor a taxingunit. (Emphasis added).

V.T.C.S. art. 7244b, $11. The act provides at section 2(11): "'Tax assessor-collector'means the chief administrator of a taxing unit's tax officewho is responsible for the assessing functionsdescribed in chapter 26, Tax Code, and for collecting functions described in chapter 31, Tax Code." (Emphasis added). At section 2(12) of the act. the following definition is set forth: "'Tax collector' means the chief administrator of a taxing unit's tax office who is responsible for collection functions described in chapter 31, Tax Code, but not for assessing functions." (Emphasis added). The Tax Code at section 1.04defines "taxingunit" as follows:

(12) 'Taxingunit'means a county, an incorporated city or town (includinga home-rule city). a school district, a special district or authority (including a junior college district. a hospital district,a district created by or pursuant to the Water Code, a mosquito control district, a fire prevention district, or a noxious weed control district), or any other political unit of this state, whether created by or pursuant to the constitutionor a local, special, or general law, that is authorized to impose and is imposing ad valorem taxes on property even if the governing body of another political unit determines the tax rate for theunit or otherwise governs it affairs. (Emphasisadded).

p. 3652C Honorable Benjamin Euresti,Jr. - Page 3 (JM-775)

We are required to construe article 7244b. V.T.C.S., in a way that is in accordance with the slain meaning of the language used. Railroad Commission of Texas v.-Miller, 436 S.W.Zd 670; 672 (Tex. 1968). Because the definition of "taxing unit" is limited to those political subdivisions that impose an ad valorem tax, the water district about which you inquire is not a "taxing unit" for purposes of the Tax Code. Accordingly, we conclude that the tax assessor-collectorof an irrigationand drainagedistrict that imposes taxes,not on an ad valorembasis, but on a 'benefitplan" basis, need not registerwith the Board of Tax ProfessionalExaminerspursuant to article 7244b.V.T.C.S.

SUMMARY

The tax assessor-collector for an irrigation and drainage district that imposes taxes, not on an ad valorem basis, but on a "benefit plan" basis, need not register with the Board of Tax ProfessionalExaminers,pursuant to article 7244b' V.T.C.S.

JIM MATTOX Attorney General of Texas

MARY KELLER ExecutiveAssistantAttorney General

JUDGE ZOLLIE STEAKLN SpecialAssistantAttorney General

RICK GILPIN Chairman,Opinion Committee
Preparedby Jim Moellinger AssistantAttorney General

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