4ril 14, 1947 

Hon. Kalph Logan 

District Attorney 

5lst hamel 3istrict 

3ah aelo, Texas 

Opinion No. 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 aoknowledgea by the Attorney General on April 8, 1947, 

wherein you state that the Tax Assessor-Collector of 

Tom Green County is retaining as his compensation for 

assessing and collecting taxes for the County Junior 

College Dfstrlct 1% of the total assessed 

of the couaty and 1% ef tlw taxes ocl2ecte i4!iE%%aame, he oonteadr, ~dth the provisions of Article 2792, 

V.C.S. The County Junior College ~District contends 

that said Collectorts oompensation should be 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 compensation of the County Tax Assessor-Collector who has been designated in accordance with provisibns 

of Article 2615h, Section 7b (c), V,C,S., to collect 

taxes for the Junior College Distriat? 

We understand that the governing board of 

the County Junior College District, undek the provisions 

of Article 2815h, Sections 7b (c) and 22, V.C.S., has 

authorized the 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 

Assessor and 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 College purposes : 

shall never exaeed.twenty (20) oentg on 

the One Hundred Dollars of property valuation within said District,.'o .!lt . 

Artiole 2815h-4, Section 3,:.V.&S, provides 

as follows: 

"When the Assessor and Collector 

of county.taxes is aesignatea,by the Bcara 

of Trusteesof a.Junior College District. 

or a.~Union Junior College District to col- '. 

lect, or tom assess and colleat,~the taxes 

.~ for ,such.Junior College~Distriot, he shall. 

oolleotj or.assess and ~olRecjt,.the same 

and reoeive as ,conpensation for his ser-, " 

vfcea iot'mre -than one (l$j per 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~ bya County Tax ,Asaessor-CoUsot,or who -has 

been authorized to oolleet taxes for a Junior College 

DistrioL Article 2815h=&, Section 4, P.-CbS.O express-, 

ly repeals.all laws or parts of law&, insofar as they 

confliot with 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, provides for the corna.County Tax Assessor$olleo~tor when he is 

re+h3a to assess ona' oolleet taxes for.an indepe,naent 

school aistr~ict. Truea'there dare provisions in Artiole 

2815h proviaing that ,the laws applicable to independents 

'school districts shall govern in certain,matters in the 

regulation of a Junior' College District. In the instant case; however,'~,the mat.ter of. compensation of theCounty Tax Assessor-Collector for asse~ssiw and~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 reoeived by a County Tax Aseessor-Collector 

who has been authorized under the provisions of Article 

281511, Section 7b(c) andSection 22, V,C.S., to assess 

and colleot taxes for a County Junior College District 

is found in Article 2815h-4, Section 3, V.C.S, whioh 

provides that he shall receive as compensation for his 

services not more than ls'of~the taxes assessed and 

not more than l$ of the taxes collected. It follows 

that he is not, as contended, allowed as compensation 

1% of the total assessed valuations of 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 governed by the provisions of 

Article 281511-4, Section 33 V,C.So 

Very truly youra,, 

ATTORN!Y GENERAL OF TRXAS 

CEO:djm:wb 

Chester E. Ollison 

Assistant 

APPROVED APRIL 15, 1947