### 4ril 14, 1947

Hon. Kalph Logan DistrictAttorney 5lst 

### hamel 3istrict 3ah aelo, Texas OpinionNo. V-140

Re: County Tax AssessorCollector,compensation of for collection of taxes for Couaty Junlbr College IJistrlot. Dear Sir:
'f/e

refer to your letter of moent 

### aat aoknowledgeaby the Attorney General on April 8, 1947, wherein you state that the Tax Assessor-Collector of Tom Green County is retaining as his compensationfor assessingand collecting taxes for the County Junior CollegeDfstrlct 1% of the total assessed of the couaty and 

### 1% ef 

### tlw taxes 

### i4!iE%%aocl2ecte ame, he oonteadr,~dth the provisions of Article 2792, V.C.S. The County Junior College ~District contends that said Collectortsoompensationshouldbe not rcore than 1% of the assessed ana not more than l$ of the taxes colle as provided under Article 2815b-4, Seotion 3, V.C.S.

You have requested an opinion from this office on the following question: What is the proper basis for compensationof the County Tax Assessor-Collector who has been designated in accordancewith provisibns of Article 2615h, Section 7b (c), V,C,S., to collect taxes for the Junior College Distriat?

We understand that the governingboard of the County Junior College District, undek the provisions of Article 2815h, Sections 7b (c) and 22, V.C.S., has authorizedthe oollestion and assessment of the College District taxes by the County Tax Assessor-Colleotor, Section ?b (c) was added to.the Junior College statute, Article 281511,

by Acts 1937, 45th Legislature,Ch, 130, p0 248. This Sectfsa further provides that "When the Assessorand Collwetsr of county taxes is required to assess and collect the taxes of a Junior College District, he shall reoefve the sww percentage as for State and County taxes,":

, .

.._. : .~ Hon. Ftalph~'Lo~an

- Page'2 (V-140)

Seotion,7,

Article 281511,

'V.C.S.,

provides in part as follows:

n

. . .' provided the total anus@ of tax levle for Junior Collegepurposes

& : shall never exaeed.twenty (20) oentg on the One Hundred Dollars of propertyvaluationwithin said District,.'o

. !lt

. Artiole 2815h-4, Section 3,:.V.&S,provides
as follows:
"When the Assessor and Collector of county.taxesis aesignatea,by the Bcara of Trusteesof a.Junior CollegeDistrict.
or a.~Union

Junior College District to col- '. lect, or tom

assess and colleat,~the taxes

.~ for ,such.Junior

College~Distriot,

he shall. oolleotjor.assessand ~olRecjt,.the same and reoeive as ,conpensation for his ser-, " vfcea iot'mre -than one (l$jper o~entof the taxes assessed for assessingtji;‘,xe, and not more than one (1%)per co& of the 'taxes colleotsd~for~~ol~e3t~ng~~e~n
:~Article~

2815hi40 enaktbd &A&s 1941, 47th‘ Legislature,'

RoS.:,::%ho

'5,pe .6,,

oontains

~t,he latest expression of the I,egisiature'oonoerni..ugthe ~oonpensation reu’eeivabl~

by a County Tax ,Asaessor-CoUsot,or who -has been authorizedto oolleet taxes for a Junior College DistrioL Article 2815h=&, Section 4, P.-CbS.O express-, ly repeals.alllaws or parts of law&, insofaras they confliotwith the provisions of Article 21??15n-4~ ~To' the extent,'

therefore,that Artiele.2Si5h0 Section 7b (c),V.d,S., ,conflicts with the prov$sionsof Artiole 2815ii-4,

it ins ~expressly~modified or re,peaied

thereby.

pensation~of

Arti,cle

2792, V.C,S, providesfor the corna.County Tax Assessor$olleo~tor when he is re+h3a to assessona'oolleet taxes for.an indepe,naent school aistr~ict.Truea'there dare provisions in Artiole 2815h proviaingthat ,the laws applicableto independents 'school districtsshall govern in certain,matters in the regulationof a Junior' College District. In the instant case; however,'~,the mat.ter of. compensation

of theCounty Tax Assessor-Collector for asse~ssiwand~colleoting County Junior 'College District.tsxes

isexpressly,~'~ oovered~by

Article 2815h-4,

~Section

3, of the Junior : College statutes,anfi thereforeArticle 2792 has no applioation~- -

Hon. Ralph Logan - Page 3 (V-140)

Accordingly,it is the opinion of this Department that the basis for determiningthe compensation to be reoeivedby a County Tax Aseessor-Collector who has been authorizedunder the provisionsof Article 281511, Section 7b(c) andSection 22, V,C.S., to assess and colleot taxes for a County Junior CollegeDistrict is found in Article 2815h-4, Section 3, V.C.S, whioh provides that he shall receive as compensation for his servicesnot more than ls'of~thetaxes assessedand not more than l$ of the taxes collected. It follows that he is not, as contended,allowed as compensation 1% of the total assessedvaluationsof the county.

The compensation

of a County Tax Assessor-Colleotor !authorized

under Ar-~ title 2815h,'Section 7b (c) and gsction 22, v,c,s,, to assess and collect taxes for a County Junior College District is fixed and governedby the provisionsof Article 281511-4,

Section 33 V,C.So

Very truly youra,,
ATTORN!Y GENERAL OF TRXAS

CEO:djm:wb Chester E. Ollison Assistant

APPROVEDAPRIL 15, 1947