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 of the county. 

Dear Mr. Bearden: 

You have asked if, when a city elects to avail itself of the provisions of article 1042b, V. T. C. S., a county tax assessor-collector must 

assume collection of all delinquent and current taxes owed the city, even 

though the city’s ratio of assessment was different from that of the 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 of the 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 of this Act shall be 

assessed at the same value as it is assessed for 

county and state purposes. (Emphasis added). 

Similar statutory provisions are found in articles 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, 510 S. W. 2d 380 (T=. Civ. App. -- Dallas 

19 14, writ ref’d n. r. e. ). We assume the City and the County Commissioners 

Court reached agreement on the 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 in any event. 

The Legislature has not given counties or county tax assessor-collectors a 

choice. 

p. 2571 
. . _ 

The Honorable Jim Sharon Bearden - Page 2 (H-576) 

It is 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 of the basis upon which assess,ments will 

be made. Section 4 of article 1042b specifies that property within cities 

taking advantage of the statute is to be assessed at the same value as it is 

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 in the 

statute, includes delinquent taxes and taxes on property which improperly 

eeeaped assessment in previous 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 in a supplement to his next assessment roll “at the same rate under which such property should have been 

assessed for such year. ‘I (Emphasis added) 

The provisions of article 1047 have been part of our law for a 

hundred years. In our opinion, the command of section 4 of article 1042b, 

requiring *at property in cities taking advantage of its provisions “shall 

be assessed at the same value as it is assessed for county and state purposes” 

speaks prospectively and forbids the city of Pinehurst fzo m interfering with 

or controlling the judgments or evaluations of the county tax assessor for 

1975 assessments. Attorney General Opinion O-5426 (1943). It does 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 of the provisions, 

of article 1042b, V. T. C. S. , a county tax assessor-collector 

is required to assume collection of all delinquent and 

current taxes owed the city, even though the city’s ratio 

of assessment for prior years has been different from 

that of the county, but the city cannot otherwise control the 

rate of assessments. 

Very truly yours, 

Attorney General of Texas 

pe 2572 
The Honorable Jim Sharon Bearden - Page 3 (H-576) 

C. ROBERT HEATH, Chairman 

Opinion Committee 

PO 2573