April 8, 1975

The Honorable Jim Sharon Bearden Orange County Attorney Orange County Courthouse Orange, Texas 77630 Opinion No. H- 576 Re: Whether a county tax assessor-collector may be required to collect taxes based on an assessment ratio different from that ofthe county. Dear Mr. Bearden:

You have asked if, when a city elects to avail itself ofthe provisions of article 1042b, V. T. C.S., a county tax assessor-collector must assume collection ofall delinquent and current taxes owed the city, even though the city’s ratio ofassessment was different from that ofthe county.

You advise that the City of Pinehurst, by ordinance and pursuant to article 1042b, V. T. C.S., abolished the office of city tax assessor-collector and gave notice that, effective January 1, 1975, the Orange County Tax Assessor-Collector would be empowered to act as tax assessor-collector for the city and that the said official should “perform all ofthe duties heretofore performed by the said city tax assessor and tax collector. I’ Article 10&b,.. section 4provides that when a city, does so: Sec. 4. The property situated within and subject to taxation in said incorporated cities, towns or villages;.

.taking advantage ofthis Act shall be assessed at the same value as it is assessed for county and state purposes. (Emphasis added). Similar statutory provisions are found inarticles 1066b and 7359, V. T. C.S. They have been held valid. Attorney General Opinions M-569 (1970), O-2125 (1940), O-2152 (1940). See Lancaster Independent School District v. Pinson, 510S.W. 2d 380 (T=. Civ. App. -- Dallas 1914, writ ref’d n.r. e.). We assume the City and the County Commissioners Court reached agreement onthe compensation to be paid for such services. See Attorney General Opinions M-146 (1967), 0-~6949 (1945). But the Orange County Tax Assessor-Collector must assume the city duties inany event. The Legislature has not given counties or county tax assessor-collectors a choice.

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Itis recognized that ordinarily c’ities may lawfully utilize fractional assessments. Attorney General Opinion H-448 (1974). W.hen cities employ article 1042b, they give up control ofthe basis uponwhich assess,ments will be made. Section 4 ofarticle 1042b specifies that property within cities taking advantage ofthe statute is tobe assessed atthe same value as itis assessed for county and state purposes, but it does not require that past due city taxes be abandoned unless they were assessed on that basis. The duties to be assumed include the duty to “collect alI the taxes due the city. I’ (emphasis added) Art. 1044, V. T. C. S. The worT”all”, as used inthe statute, includes delinquent taxes and taxes onproperty which improperly eeeaped assessment inprevious years. Art. 1047, V. T. C.S.

However, article 1047 does indicate that whenever the city assessor and collector ascertains that any taxable property has not been assessed for any previous year, he should assess it ina supplement tohis next assessment roll “at the same rate under which such property should have been assessed for such year. ‘I (Emphasis added)

The provisions ofarticle 1047 have been part of our law for a hundred years. Inour opinion, the command of section 4ofarticle 1042b, requiring *at property in cities taking advantage ofits provisions “shall be assessed at the same value as itis assessed for county and state purposes” speaks prospectively and forbids the city of Pinehurst fzom interfering with or controlling thejudgments or evaluations ofthe county tax assessor for 1975 assessments. Attorney General Opinion O-5426 (1943). Itdoes not however prevent the County Tax Assess,or-Collector from observing past city actions which affect legal assessments made or to be made for prior years, collecting deli.nquent taxes computed in compliance therewith, or performing the duties imposed by article 1047, V. T. C.S. SUMMARY When a city properly elects to avail itself ofthe provisions, ofarticle 1042b, V. T. C. S., a county tax assessor-collector is required to assume collection ofall delinquent and current taxes owed the city, even though the city’s ratio ofassessment for prior years has been different from that ofthe county, butthe city cannot otherwise control the rate ofassessments. Very truly yours,

Attorney General ofTexas

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C. ROBERT HEATH, Chairman Opinion Committee

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