## 737

OFFICE OF THE AlTORNEY GENERAL OF TEXAS **AUSTIN**

Honorable ToJa

## aeay County 

## Attorney, Potter 

## Oounty Amarillo, Texae

Deer Sir;



### Wru* in reoa 

## rk48 whiohwe quote 

### ea f requert ror 

### the opinion



## dirrtrlot an4OM 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 ai,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, irrda

### pelldont

sobol

# hriot, 00-n lohoolblatriot, draw distriot uata 

### ooatrol aad lmrm*ment dirtriot, uanC8r triot, **OS narigrfion**  **duttlot 90**  mYemat **dir** looetrd **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 Mi,

**atu** o ontr o1 ariot,

water**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 

### netifgationdiatrlot.
'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 ind0pnQ**  ant .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 ind8pBndaSItS&WOl di&CiOt, OOM 8ahOoi di8- triOt, drcriMs8 df8tZ%Ot, -tOr OOatSOl andHonarsbl8 !&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, orvlllmgm 

### 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 

## lmprovomntdlmtrlotm,
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@ dim

### trlotmmmtu 

## omtrol and imgwvewnt diBtr&otm, umtu 

## imprwommt

dlotriotm, or aavieatimn blmtriotr 

### mrol



### ltlntm4 to oouoot **th8** 

### tmxmsand ammommmhtm **ror** aaid 

### ieowpw4tod **oitie~, towns,**  Or ViUwb8, illd8p8lld8Zlt 80hoO1 blmtrlOtm, OWISW sohool dlrtrlotr, dralOOg8 diltriOt8, Wool! oontrol snd tiprovamaat dlmtriotm watmr bpova**mant 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 swhHonorabl8 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

T **indmpmndan** 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 OOD

### trol and lnproyem8nt dimtrlotm watbr irprorc mmnt dlmtrlotm, **or** mmylgatlon **bmtriotm.**

**“ 9BOtiOJA**  **4.** The 

### property %a04ia 

### 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, wstoroontrol mad lmprwmmnt , rrat8rl.wimwcaont 

### dirtCIOt,or Mvlgatfon UiBtdOt theyB&111EOBpO

### tiwly r808lw r0r suah m8rvloom 8n amount to b8 a@006 upon by th8 warning **body 02**  BUOh **hoor** 

### poratbd oitfcm tonne, 01: TlwO8# 

### FodOpndat mohool **dlmtrlo~m,,**0omm1~1 sohool dImtrIotm, dr8lm

### agr,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 3riots, - _ l

oheoa Uatrlota, a+n0~0ai0w0m0, _ 

### wetar oornroz anauapmwauant 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 in19939 bythamrtp oIxth LagialaturO of Toxaa. It 

### IOalmilar. in itr @mIt Oz powor, to pior statutea, 

### wbioh&maboonaenaldued 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, IpDrathaa on0 QlVll of& 0r amtmsant, axaapt that or amti.aa or Pesos, Qouutr Oenmiaalonor, Ilo8ary Publlo and Postariatar,

. . . * : ’

In tho eooo of QDEptt. SIlWH IBDEPElfDm SOEOOX. DIsTRIcr, es4 8* w. 1090 (CelllIKe App.) thus 

### ma lUvo1rea tha question of uhotbar a psroon ooold holdtho ofiN@ of city tex lsaoamr ana o ouo oter and at the Sam tima ret

so da hobo tax 88aoa~or an4 aollootor OS a aObooldik tr1ot. The iaata ot 

### this0000 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 

### hisaolaation ha as tha oitp aa~oaaar and 

### p&otor oi tax00 

### of elnton, a town8Ituatad

in thadlaThe 

### oowt raoogtzIaw¶ tih@b both effloaa 

### wareOSfiooa'oC~oImlwMnt and hold!

*n IO 0lear th0t CO~U 00ula 2t0tha his otiioo aa olty la~os8or and oollaoS~, and at tha aama tlma oat as a0 t0080 aaaoaaor 

### andoollootor

oftha aohool 

### dlatriat. The' CoonotltutIan

grohibIta 

### tha hqlllg allaoxoroIao 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 

### inoorporatadby 

### 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 

### dossnot attampt to oraeta tha oiiloa of aaaaaaor and oollaotor o? texaa 

### ?or tha aobaol dintriot, 

### nordoss it authorlmr tha govarpini( body OS aueh dlatrfat to ommto 

### auahoftloo. In llau o? oraating the o??ioa, 

### thaAat 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 

### PortWorth".

Tha aote of tha laaaaaor and oollaotot o? 

### taxas Sor tha 

### oltyof Fort worth in noting as auah for t&a Tort Worth fndapandaut Sohool Dintriot ware aaaallad 

### as baUg void on 

### tha groundthat l uah orfiou woe attempting to hold two 

### o?floaa 

### oi eaolament in rlolation

of Artlala

U twotio540 of themMt1tuti0& Tha aourt hrld tba9 &. 

### Aat io quaatlon

didnot oreata 

### thao??Ioa 

### ot8aaaaaor en6 oollootor for 

### tJ&a

Yorf Worth Indapandant Boho~l Dirtriot, hanoa 

### thorn 

### woono oiriaaand the 

### oitytaxlaaauor

### and oolleator, ln 

### l

aoaaa$ng and 0oUefMng tha aoboal dtr

### triot

### tuaa,waanot 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 

### oourtdIatUguIahed 

### tha Odm 

### to. Sinton Indeptmieot Sohool DIatrIot and Jankina vs. Autry oa900, mpra, in tha r0ii0iag 

### 3a5guagar

m the Odam 

### Oaoa tba sot Inoor

### poratkg'&a diatriot axpraahy 

### orwtab thaofrioa 

### o? eaaaaaor



### andoollaotor 

### 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 

### thaassaasor 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.


### "Intha.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 asaaa

### nor en& oollaotor. 

### or 

### tohavetha 

### sameoollaotad 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 ool

### leotthe so by Ita own orl‘loar. In purauanoa 

### o? swh ~laa. it 

### namadas 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 UII**du** 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, 

### on0mgla 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 

### alaotadto aaaaad and oollaot its 

### own tiaxaa,

and 

### had asleotad Ku&a 

### to eat as 

### itstu oollaotor.

At 

### &tags

1006, the oourt said: 

### Qera, wa 

### hwa two +rata taring 

### 8odiaa withtwo obparete aasaaaing offloera 

### and two aaparato tax oollaotora, thalr butiaa sepamti

## ‘744

*s* Honorable Tom 3ea;p, Page 8



### and dbtinot

. . .Tha oourtof krlla pule oorraotly

hold thut the tax oolleotor oP 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, 

### baoauaathe 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 

### raoozdhuo 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 ltata and. o ounty

puTp o808,

01%



### 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 

### there10 **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 

### theaohool 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, 

### wouldlikewise be p~mie~ib1~ under the oonstltutlom provlnlon 

### under d18ou8810n.

It 3.0 therefore manl?est 

### thatto 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 pte4 whereby-. 

## 746

Sioaorable'TonSear, 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 

### theapplisabl8 **tiw** oity oharter, and organlo law of ths agensy, tolaws,
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 .otthis 

### Dsparimnt,laaxmwar 6peol?foally 

### to'your

qwetion, that 

### an lnoorporated oity 

### an6an lndspendant sohol 

### Llatrlot ampproprlp 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 benotoff, 

### 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 

### Bearrested 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