737 

OFFICE OF THE AlTORNEY GENERAL OF TEXAS 

AUSTIN 

Honorable ToJa aeay 

County Attorney, Potter Oounty 

Amarillo, Texae 

Deer Sir; 

Wr u* in reoa 

rk48 whioh we quote ea f 

requert ror the opinion 

dirrtrlot an4 OM 

sat r0r said 

the people in Pottsr 

y 0r AJW~U~, th0r0 

t0 pay tare8 to three dir- 

, to-wtt, (1) the state b 

oity cif Anarlllo; end (3) the 

dent Sohoel Distrlot~ eaah 

8 has a separate tar eollsotor 

1 set-up for iiooPliloting. taxes. 

eat of +6OnQllly aad 6ttlotuWy in 

looal ~orernmnt it ha been auggssted that 

the. affairs OS a i,l three taxing e&pneies be 

w,rnbll over to one tax oollaetor4sasi3soro . .* 
@tfola lOIILb, Vuna’o Oiyll statut88 ti mu8 

(Aot8 1059, 46th kgislatum, pa 6881, rondo an ioUon#: 

'8crotlon 1. 

1~ horebr au?ihoriaad by or6l~ano0 or by 

proper r8aolutfon to authorfn8 tha Qountr 

A~ooaor OS thr oounty h whioh raid inoovtod olty towu, or yillage, irrdap elldosobo nt l hriot, 00-n l ohoolblatriot, draw distriot uata ooatrol aad 

lmrm*ment dirtriot, uanC8r 

triot, OS narigrfion duttlot 90 

mYemat dirlooetrd to 

aot a8 TU Assrrror fbor mold lnoor sat.6 

oity, towu, or rulego b&ponduI r 8OhMl 

dintriot, oommn aohooi dirtriot, &rainagr 

dirtriot, water oontrol and iapsorwnt die 

t&at, uatw bapovoaont dlrtrlot, or arrlg*tion ti8triot or authorixa th8 Tax aO~8OtOt 

or the Oounty in whioh nld inoorporated 

oity, town, Q: *illego lnaopondellt rohool 

dlotrlot, aoa .ohuoi 

df*tr M i, atu o o ntr o 1 

a r io t, wa ter laprwemont 

g&ion distrlot le rituatod to a04 as Tu 

Collootar for oeld inoorporated city town, 

or rlllage, inr8pnndont rcrhoal didat, 

oonuion aohool dirtriot, dzai&%ge dimtrlot, 

w,atu 8ontrol mb iapror45mt birrtrlot, wetu 

improvmnt di8tfiat, OS netifgation diatrlot. 

'8oOtiorl 8. when en ordinanoo or propu 

w8olution is pa88ae, making ayailabla the 

ouvioao of the county Tax A888oror tQ suo& 

inoorporated oity, tam, or villa b ind0pnQant .80ha01 diatrlot. oonnnoa 80h00 f &triOt, 

&&lh8&8 &l&riot water OQntrol aJiQ irpprorbnWt dietriot, &r b&WoWmlrt di8tCiOt. OP 

JUd#ptiQXi di8triOt it Eibu b0 tb0 dub7 Or 

the 8eid TW &8a88Or Or th0 OQUtf in WhiOh 

aueh boarpaPatea oitp, tann or ril3ae ind8pBndaSIt S&WOl di&CiOt, OOM 8ahOoi di8- 

triOt, drcriMs8 df8tZ%Ot, -tOr OOatSOl and 
Honarsbl8 !&XII %a~, Pago 3 

lmprwmnunt dlmtriot,umtmr bagwwo8nntai8- 

triot, Or MviiSetiOn dirtriOt in 8itwfBd to 

aa th0 tax88 r0r 8ald inoorpo~t0d oitf, 

tOWe Qc rfa8f58, indrpondont 8Oh0d dlstrfot, 

008OUUI SOhO ai8triOt. dn%OagO dlmtrlOt,, 

*atar OOtitFoj. Uld @WOY8IEdMlt di8triOt, *BtOP 

Or*-t dimtrlot, Or MVigabion diotrbt 

&W'fOPS6thO UUtiOS Or 'Irax ASS8m801? f00 said 

Anoorpratmd olty, town, or vlllmgm lnab*aamnt mob01 dlmtrlot, om mohool dirtriot 

draina* diatriot water oontrmlmnd Ipp&- 

mmnt dfmtriot, r& faprwement uimtriot, or 

n4vi8etlti dlstrlot. aooordinfg to the ordbmno~ 

4Ca rOSOiUtiOU0 Oi Laid boo ated oity, term, 

oommon 

%ootl.on 8. ~Oll8ll6H~UO8O~~O~OP 

r88olution lr pas88(I aralling 8UOh laaorporatod 

oltimm,towmB,orriUm@m ln68pndmntmohool 

diBtZiOt8, Om BOhQOl dBtdOt8, bdUX&.9 diBtrlotm water oontrol 61~8 lmprovomnt dlmtrlotm, 

umtmr &?remMati blmtrtbtm, or navigation dim 

tri0t8 0r th0 88~~108~ Or th0 domy fu CO~OOtor, It mh4ll be the duty of sat& T8x OOllB0t# 

of the oounty III whioh oelU lnoorporatod oitlom, 

, mmsmaa l ohoaldimtriotm, drabm@ dimtrlotm mmtu omtrol and imgwvewnt diBtr&otm, 

umtu imprwommt dlotriotm, or aavieatimn blmtriotr mro l ltlntm4 to oouoot th8 tmxms and 

ammommmhtm ror aaid ieowpw4tod oitie~, towns, 

Or ViUwb8, illd8p8lld8Zlt 80hoO1 blmtrlOtm, OWISW sohool dlrtrlotr, dralOOg8 diltriOt8, Wool! 

oontrol snd tiprovamaat dlmtriotm watmr bpovamant dLmtrlot8, or Mr&stloia dlmLlotm bnd turn 

wer a8 won 4~ OO~oOtBd t0 the rOOpOQt~~o 

t 

~0~8~ dOpO8itO~ Or 84id iaoWQOMt8d Oiti860 

QWllB, W Yi3&lg88, tr6O~Ollt 8OhOOl diOtXiOt8, 

OOrspMo BOhOOl di8triOt8, dX4iM@ dietriot8, 

water aontrol mud iraprovemmnt dietriots, water 

bprw0mnt di8triots, or nari.ption dlatr lots 

or other authority authorie8d to r8o8ive swh 
Honorabl8 Tom S0ay, Page 4 

tax80 OC Mm88MIOlltm, a&l hX8m OX SanBn 

00~8OtOd Sor mid fnoorporatsd oftiu, tOWZ8, 

0.Z Yi1&&88, indopn&Ont SOhQol di#triOtB 

oonmwn l ohool dImtrIot8, drain8g8 dlmtrlo~m, 

W&U OOntrdl ma fR@rWMmt diStriOt8, w&Or 

Imwovmwnt di8triOtB, or ma*Igation dImtrlot8 

aooordIm8 to the ordimmmmB8 or r8molutlomm 02 

said 3.110 

indmpmndan T 

r4toa Oitie8 towns, or TiluqpB, 

l ohool di#triOtB, 0s m~hool 

dlmtrlOt8, WmInmg~ dimtriatm, mt8i oontrol 

and fmprwBmnt dlstriot8, *rtu ~oromnt 

diBtriOtB, QT 44Y&4tiO4 diBtl’iOtB, and 4OOordm 

lng to law, lmma him f8b8 hbrbin4rtor WTidBd 

for, mud 8hmll gmrforln th8 dutlB8 Qi TU Ool18otor 0r Mid Inborpw4to~ oItlmm tonm, mm 

rIll.m@~ indep8mdant mohool d&mtmiOtl oomwn 

mmhool dmtriotm, daxlmqp dlmtrlotr, katBr OODtrol and lnproyem8nt dimtrlotm watbr irprorc 

mmnt dlmtrlotm, or mmylgatlon bmtriotm. 

“9BOtiOJA 4. The property %a 04ia LaOOh 

posited OitiBB., tOWA, 4X Yil&&OS, ind.~OdBat 

18 ama88msd ror OO?Uiiq 8~4 WEtate gwpo888, 

'Sootlon 8. rshon thB QOwtf I*8BSSU 4nd 

Oounty Oolboter 4x-a r8quirrd to Bmm8mm an6 oollmot the tummln any inoorpwated oity, town, 

or Yllb&S flhd8fl4dOnt 8Oh401 dlmtrlot, OO- 

. . so&e01 dIm&lot, 8 dimtrlot, wstor oontrol 

mad lmprwmmnt , rrat8r l.wimwcaont dirtCIOt, or Mvlgatfon UiBtdOt they B&111 EOBpOtiwly r808lw r0r suah m8rvloom 8n amount to b8 

a@006 upon by th8 warning body 02 BUOh hoorporatbd oitfcm tonne, 01: TlwO8# FodOpndat 

mohool dlmtrlo~m,, 0omm1~1 sohool dImtrIotm, dr8lmagr, dlmtiiotm, U&W moqtrol uid iJEpEOVmI3mnt iii*- 

trlotm, water fmprwsinmt diBtriot8, or nmvlgmtlon 

dImtrIotm ud the OomolmmIonm~m doue 0r thm 

oounty in *hIoh 8-h lnoorporatmd oltI88, term., 
745. 

or tIlla@a. 5nde andant 

mJ+mn aopoo~ 6Ia 3 riots, - _ 

l o heo a Ua tr lo ta , 

a +n0~0 _ a i0w0m0, 

wetar oornroz ana uapmwauant aatriota 

Mt8r iRjWOVOR~t &dX'iOt& Or IlOYi#Ition 

dIattIota ara aItuata(1 aot to uoood ona pr 

oant of the tuaa 00 00ll00ta4.~ 

This otatuto was amated in 19939 by tha mrtp 

oIxth LagialaturO of Toxaa. It IO almilar. in itr @mIt 

Oz powor, to pior statutea, wbioh &ma boon aenaldued 

by tha Qourts of T-8 In tba follow3ag oaaoa in mlatlon 

t0 SOOtiOU 40 Or &tiOlO 16 Of th0 COaatItUtlOU 0r TOXao, 

whloh jwovldor In part 08 follawo: 

“Ho ~Uaoa eha3.l hold or uareiao at 

tlI0 aam tima, IpDra thaa on0 QlVll of& 

0r amtmsant, axaapt that or amti.aa or 

Pesos, Qouutr Oenmiaalonor, Ilo8ary Publlo 

and Postariatar, . . . * : ’ 

In tho eooo of QDEpt t. SIlWH IBDEPElfDm SOEOOX. 

DIsTRIcr, es4 8* w. 1090 (CelllIKe App.) thus ma lUvo1rea 

tha question of uhotbar a psroon ooold holdtho ofiN@ of 

c ity tex l sa o a mr a na o o uo o ter a nd at the Sam tima r et 

so da hobo tax 88aoa~or an4 aollootor OS a aObooldik 

tr1ot. The iaata ot this 0000 wars as f0llama1 Th. sinton In&o andaat Bohool DiaMIot mm orOats bra qa~ial 

AOf of tia Laglaldmra, sootloB a at ula A08 proridiag 

tha0 tha aehool board l houl4 ohooaa an UaOolOf sad oolleaSor of tasoa for tha dbtriot; eua Q. I.. OalUm woo 

l alaotad by tha aahool board to oat In euoh upaoitp urd 

at tiho tima of his aolaation ha as tha oitp aa~oaaar and 

p&otor oi tax00 of elnton, a town 8Ituatad in tha dlaThe oowt raoogtzIaw¶ tih@b both effloaa ware OSfiooa'oC~oImlwMnt and hold! 

*n IO 0lear th0t CO~U 00ula 2t0t ha 

his otiioo aa olty l a~os8or and oollaoS~, 

and at tha aama tlma oat as a0 t0080 aaaoaaor 

and oollootor oftha aohool dlatriat. The' 

CoonotltutIan grohibIta tha hqlllg alla oxoroIao or two 8Uoh afiieoa. 8ootian 40, Artlola 

16, Goaiatitutl.on of Taxaa. Es OouL& net ha16 

or uu~iao both offIaea la 81thar a da j~re 

er daiaoto oamolty." 
Eonarable Torn Sony, Pegs 6 

To tha SORO a?roOt IO the oars o? JlQ?xXEj to. 

AiPl!RY (Tex. Cl?. App.) S56 S.Yi. 678. 

Subaa@antly, in the own o? ?IRsT B&ETXsE 

CKUHCE v. CX’Y OY PORT v~ORTII, 86 S.W. (ad) 196 (Corm. 

Xpp.), there. was invc&ad the lort Worth Xndapmndaat 

Sob001 Dintriot, llkawiaa inoorporatad by a apaoIal Aot 

wL-~Ioh provided as ?ollana in tha language o? t&a oourt 

at pegs 1971 

*An axa&natlon of tha Aot dIaoloaaa that 

it doss not attampt to oraeta tha oiiloa of 

aaaaaaor and oollaotor o? texaa ?or tha aobaol 

dintriot, nor doss it authorlmr tha govarpini( 

body OS aueh dlatrfat to ommto auah oftloo. 

In llau o? oraating the o??ioa, tha Aat pmvlbaa that ‘The aaaaaarpaat and oolloetioa o? 

tha tuna o? the dIatrIot haraby oraate(l ahall 

ba mods by the aaaaaaor and eollaotor o? the 

oity or Port Worth". 

Tha aote of tha l aaaaa or and oollaotot o? taxas Sor tha 

olty of Fort worth in noting as auah for t&a Tort Worth 

fndapandaut Sohool Dintriot ware aaaallad as baUg void 

o n tha ground that l uah orfiou woe attempting to hold 

two o?floaa oi eaolament in rlolation of Artlala U twotio5 40 of the mMt1tuti0& Tha aourt hrld tba9 &. 

Aat io quaatlon did not oreata tha o??Ioa ot 8aaaaaor en6 

oollootor for tJ&a Yorf Worth Indapandant Boho~l Dirtriot, 

hanoa thorn woo no oiriaa and the oity tax l aaa uor and 

oolleator, ln l aoaaa$ng and 0oUefMng tha aoboal dtrtriot tuaa,waa not boldins two o??io*a ot amaWmant but 

was oarsly parioniry additional dut%aa *aad w hlr 

offion by tha lnw inoorporatlng thy Tort Worth Indopndant Sohool Dintriot. 

XII this oaaa, the oourt dIatUguIahed tha Odm 

to. Sinton Indeptmieot Sohool DIatrIot and Jankina vs. 

Autry oa900, mpra, in tha r0ii0iag 3a5guagar 

m the Odam Oaoa tba sot Inoorporatkg'&a diatriot axpraahy orwtab tha ofrioa o? eaaaaaor and oollaotor of tasaa, aa& 

raqulrab tho board of truataaa to till t&a o?- 

lion by appointment. Thay attaaptad to do ao 
743 

Honorable ‘r’orr Seay, Page 7 

by a??oInting on8 0. L. Gollun (csllurc), who 

was at the time tha assaasor anal oollaotor 

0s tares 0s the tow5 of Ylnton. Undar thi.8 

state of hots the court proparly hold that 

Collum (5olluin) was atrampt~ t6 hold two 

0rri000 0s 0molWmat. 

"In tha.othOr oaao rallad upon, while the 

not did not areato tb offloo of asaaaaor and 

aollaotor of tax00 ror the dintriot, it did axproaaly authorian the board oi truataaa to 

aaaeaa and oolloot toss8 through its om asaaanor en& oollaotor. or to have tha same oollaotad 

by the oounty aiiioaor an6 oollootor. Tha board 

did not sea rlt to a~~11 itaal? OS the prlrIlaga 

0s harIL& the dIatrIot taxes oollaoted by 

another offloor, but alootad to as6888 and oolleot the so by Ita own orl‘loar. In purauanoa 

o? swh ~laa. it namad as aosaaaor aad oollaotor 

0s the aiatriot a person who was holdin 05 orfioa 0s mlumnt, and tha oaurt, ot O6UEO0, 

hold that auoh porno5 was attamptbg to hold 

two orrlcaa ot amolumnt in rlolation of tha 

oonatitutIoml prwlaion, as tha baud had UIIdu axpreaa lagIOlatIvO authority oraatad the 

o??Ioa of aaaaaaor and oollaotor of tuas for 

tha dfatriot .* (Faraathatloal lnsartiona an& 

undaraooring ours). 

A 8Lmllu quoation waO I5rolrad irr Wm oua 0S 

PRUITT, IPT AL Y. ULUEW3 IWDBPWSDlW2 SOEOOL DISPRI~ Eo. 

1, 84 9.1. (ad) 1004 (OOLO~. Ape.), whara, undar the hota, 

on0 mgla whila aotlng as ooltiotor oi tOxaO for an tudapanba5t sob01 dlatriot sought, also, to Oot u aharlff 

and tu oollaotor of &omnaU County. Tho hots worn 

that tha so&o1 district was lnoorporatad as en lndapandant aohool dintriot, had alaotad to aaaaad and oollaot 

its own tiaxaa, and had asleotad Ku&a to eat as its tu 

oollaotor. 

At &tags 1006, the oourt said: 

Qera, wa hwa two +rata taring 8odiaa 

with two obparete aasaaaing offloera and two 

aaparato tax oollaotora, thalr butiaa sepamti 
‘744 

*s* 

Honorable Tom 3ea;p, Page 8 

and dbtinot . . . Tha oourt of krlla pule 

oorraotly hold thut the tax oolleotor o P this 

particular diatrlot and the tax oollaotor of 

tha oounty ara tharafora two aaparata ami dlatlnot o??Ioarr, aaoh o? amalumcmt , . , and 

whan Xugle qualiiled as oouatr tu oollaotor, 

ha automatioally ?or?aItad his right to tha 

orrioa 0s oollaotor r0r the aohool diatrlot, 

baoauaa the holding of both said o?rIoaa at 

the aame tIma br tha BLPI puaon Is within tha 

;;uohlbltlon 0s Arti 16, saotion 40, 0s our 

stat. CoMtItutlon." 

sig5irloa5tly, howwu, the opinion roads at 

1006: 

The raoozd huo oontaiaa no l tnteomnt 

or Soots, only tha findinga o? faot and eonoluaiona of law by the trial oourt, who oonoludad as a eattar o? law that although the 

dintriot taxar wore aoaeara4 by a a~mial uaeaaoc of t&a dlatrlot, thay *ra oollaoted 

only by the oouuty tax oollaotor and in I.uW 

he had the right to oollaot the am, thaw 

thay wara aaaeoaa~ at a grastor Talus than 

saaaaaed for l tata a nd. o o unty p uTp o 8080, 1 % 

Tha r03.mbg prepoaitloaa, thera$ora, appear 

to ba oorraatl 
745 

fIonorabl8 Ton Seay, Papa 9 

1. Where the Aot orsatlug th8 lndepe&de& 

8oh001 distriot plaoar the duty 0r am8888illg and 001leJotlIl& the taxes ror the 

d.iOtlCiOt UQOn the OOuOt~ tu a88e88OSool.h8tOZ there 10 be On8 oillea. the 

hold- oi rbloh ln not inhibited by 

SOOtiolr 40 Of btial.0 16 O? titl8 Texas 

~OilPtitUtiOtk; 

8. Wh8rO tbb Aot OrOatia# tt0 indOpOnd6nt 

8oh001 dlrltrlot al80 oreat8a the airi 

oi amessor-oollwtor O? tue8 for woh 

4lmtriOt and mob oTllo8 lr f1118d by the 

board OS trust888 o? th8 dlstrlct, the 

holder aCW80? 10 inhibited by the cm8titution a-00 hold-, alro, th8 0fr10. o? 

oountp tax as8eaaor-oolleotor, or, 00ntarmly, the oounty tax asrr8mor-oolUotor 

la inhibltea from likewisr houing the orrioe o? tax a8YO8~0~-801.LlOtO~ tor the 

aohool dlattriot. 

3. IS ahe #h@thod adopted whoroby the aohool 

aii8triet auth~rltea the oountiy tax aamrtaoroolleotor to als0 awe88 an+r oolleot the 

tax08 ot the aohool aiOtrl0t, errOotl th0 

abollahment or the orrioe 0rtu as8es8orooluotor or the l ohool aiwiat, the resuit 18 -rely the lspo8ftioa of adaitlmal 

duti8s Uml8 th8 o??lOO O? OQUlItftU &8Ie8BOrOoll8OtOZ, -4 the hOidU th8mOf dOa not 

thereby beoom the holder o? two olrll otrioes of emDlummt 68 prohibited by the 

Conrtltutfon. Bytho am18 tobn oorrupond- aotlon by an lnoorporate d oity in 

the namer moeaaary to aoaosglish a &llar 

rerult, would likewise be p~mie~ib1~ under 

the oonstltutlom provlnlon under d18ou8810n. 

It 3.0 therefore manl?est that to ObvlatO the grohibitlm ln Sootti 40 o? ArtSole 16 o? the Qonatltution, 

the O??iOeB Of 8OhOOi di8triOt aa Oity au a88e8SOr-OOlleotor mu8t ba abO1ish6& before th8 trU8?8r O? the dUti@S 

thereof to th. SOUXlty tCU a88888O~-OO~l6Ot'3l!, OtheMl/e 

two oiru ofrioss of emolumn0 will b8 held and ex.roi6ed 

atth8 8m time. hooordingly, bhs method l Qo p tewhereby 4 
-. 

746 

Sioaorable'Ton Sear, Page 10 

th6 60ho01. di8triat and olty authorlee *by ordlnauoa or 

by propr r66olUtlon", III th8 lMguPg8 CU AH1016 1042b, 

supra, She eontemplat8d ohenge, nese6earllp must mean 

sxoh prooedute as 16 required under the applisabl8 

tiw oity oharter, and organlo law of ths agensy, to 

laws, 

legally aooorpglish the abolishmnt of the reapsotive oiSloes of di8trlot and city tax assse8orrgollsotor. 

If an6 whw such oHloo 61% 60 abolished it 

is ths opinion .ot this Dsparimnt, la axmwar 6peol?foally 

to'your qwetion, that an lnoorporated oity an6 an lndspendant sohol Llatrlot amp proprlp authorism tha oormty tax 

aaee86or-oolleotor to 6s8e66 and/or oolle8t all tare8 Oue 

to 6u6h olty 6nd 6olmol ctlstrlots, and th6 oounty tu 68.. 

sessor-oolleator may legally met for suoh other taslng 

authorities. 

It 18, 0fWars6, to be notoff, under Saotfon 4 

Of AmOb 1042b, SUpXCt, that if the 8OhoOi diSh-iIYt Uta 

olty take advantage or the Aot, tiio property th8rein io 

required to Be arrested at tM 8a0a value as it 16 rnses~ed 

for 8ounty ua state ~~rp0686~ 

m~8%bg that W8 hare sa~i8?aOt~i&Y M8WOrOa 

your lnqulry, we rorpals 

Very tm3.y yours 

A!PToBwn awt?BuL OT Tl&ais 

BY w+ Bollid .atsa 0 

*86i8bllt 

APPROVEDlULl’ 23, 1940