THE ATTORNEY GEXERAL 

OF TEXAS 

August 26, 1987 

Honorable Benjamin Euresti, Jr. Opinion No. JM-775 

Cameron County Attorney 

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 Irrigation and Drainage District [hereinafter the 

district] imposes a "benefit plan" method of taxation instead of an ad 

valorem system. Water- Code, 158.631 et seq. Under such a scheme, a 

taxpayer pays, 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 imposing the tax. Article 7244b, 

V.T.C.S., the Property Taxation Professional Certification Act, 

[hereinafter the Act]. created the Board of Tax Professional Examiners 

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-collector is not required to 

register. We agree; we conclude that by the very terms of the Tax 

Code, the district's assessor-collector is required to register only 

if the district is imposing an 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 registered and competent according to the regulations provided by 

this Act." V.T.C.S. art. 7244b. 91. Section 11 of the act specifies 

those persons who are required to register with the board: 

p. 3651 
Honorable 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, appraisal engineers, and other persons 

with authority to render judgment on, recommend, 

or certify appraised values to the appraisal 

review board of an appraisal district; 

(2) the tax assessor-collector, tax collector, 

or other person designated by the governing body 

of a taxing unit as the chief administrator of 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 appraisal of real or 

personal property for ad valorem tax purposes for 

an appraisal district or a taxing unit. (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 office who is responsible for the assessing functions described 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 1.04 defines "taxing unit" as follows: 

(12) 'Taxing unit' means a county, an incorporated city or town (including a 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 

constitution or 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 the unit or otherwise governs it affairs. 

(Emphasis added). 

p. 3652 
C 

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-collector of 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 Professional Examiners pursuant 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 

Professional Examiners, pursuant to article 7244b' 

V.T.C.S. 

JIM MATTOX 

Attorney General of Texas 

MARY KELLER 

Executive Assistant Attorney General 

JUDGE ZOLLIE STEAKLN 

Special Assistant Attorney General 

RICK GILPIN 

Chairman, Opinion Committee 

Prepared by Jim Moellinger 

Assistant Attorney General 

p. 3653