November 18, 1969 

Honorable F. T. Graham 

Criminal District Attorney 

Cameron County Courthouse 

Brownsville, Texas 

Dear Mr. Graham: 

Opinion No. M- 509 

Re: Effect of Subsection 5 

Of Section l-e, Article 

VIII of the Constitution 

of Texas on fees to be 

paid by the county to the 

Assessor-Collector of 

taxes for services rendered in assessing State 

and county taxes. 

You have requested our opinion on the amount of fees that 

should be paid the County Tax Assessor-Collector by the county 

for assessing and collecting State and county taxes in view of 

the provisions of Subsection 5, Section l-e of Article VIII 

of the Constitution of Texas. 

Subsection 5 of Section l-e of Article VIII of the Constitution of Texas, as amended in 1968, provides: 

" 5 . The fees paid by the State for both assessing 

and collecting State ad valorem taxes shall not exceed 

two per cent (2%) of the State taxes collected. This 

subsection shall be self-executing." 

Article 3937, Vernon's Civil Statutes, fixes the compensation of the Assessor-Collector of taxes for his services as 

follows: 

-2439- 
Honorable F. T. Graham, page 2 (M-509) 

"Each Assessor of taxes shall receive the following compensation for his services, which shall be 

estimated upon the total value of the property assessed 

as follows: For assessing the state and county taxes on 

all sums for the first Five Million ($5,000,000.00) 

Dollars, or less, five cents (56) for each One Hundred 

($100.00) Dollars of property assessed; and on all sums 

in excess of Five Million ($5,000,000.00) Dollars three and 

one-half cents (3JiC) on each One Hundred ($100.00) 

Dollars of property assessed: on all sums in excess of 

One Hundred Million ($lOO,OOO,OOO.OO) Dollars, two and onequarter cents (2%c) on each One Hundred ($100.00) Dollars. 

One-half of the above fee shall be paid by the state and 

one-half by the county..." 

Article 3939, Vernon's Civil Statutes, provides, in part: 

"There shall be paid for the collection of taxes 

as compensation for the services of the Collector, beginning with the.first day of September of each year, five (5%) 

per cent of the first Twenty Thousand ($20,000.00) Dollars 

collected for the state, and two (2%) per cent on all taxes 

collected for the state over said sum: for collecting the 

county taxes, five (5%) per cent on the first Ten Thousand 

($lO,OOO.OO) Dollars collected, and two (2%) per cent on 

all such county taxes collected over said sum . ..ll 

Articles 3937 and 3939 provide other fees for assessing and 

collecting taxes for drainage districts, road districts and 

other political subdivisions specified in the Articles. 

In Attorney General's Opinion M-318 (1968) it was held 

that as to all State taxes assessed on or after the effective 

date of the amendment to Section l-e of Article VIII of the 

Constitution of Texas 

I, . ..no fees should be paid for the assessment 

service alone, but a fee of 2% of the amount of such 

assessed taxes which are actually collected should be 

paid as compensation for the complete service of both 

assessing and collecting such taxes." 

-2440- 
Honorable F. T. Graham, page 3 (M-509) 

It is noted that the 1968 amendment did not affect the amount 

of fees for assessing and collecting county taxes, but rather 

limited the amount of fees that may be paid by the State. 

Article 3937 prescribes the formula for determining the amount 

of fees to be paid the Assessor-Collector of taxes for his 

assessing services and states that one-half ($) of the above 

fee shall be paid by the county. You are therefore advised that 

the county is required to pay one-half of the fee prescribed 

in Article 3937 but the State may not be required to pay more 

than two (2%) per cent of the amount of State taxes assessed 

which are actually collected as compensation for the complete 

services of both assessing and collecting of such taxes. YOU 

are further advised that the county is required to pay pursuant 

to the provisions of Article 3939 the fees prescribed therein 

for collecting county taxes. 

SUMMARY 

Subsection 5 of Section l-e of Article 

VIII of the Constitution of Texas.limits the 

fee that may be paid by the State to the 

Assessor-Collector of taxes but does not change 

the amount of fee that is to be paid by the county 

pursuant to the provisions of Articles 3937 and 

3939, Vernon's Civil Statutes. 

YO very truly, 

Prepared by John Reeves 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

Kerns Taylor, Chairman 

George Kelton, Vice-Chairman 

-2441- 
Honorable F. T. Graham, page 4 (M-509) 

Bill Allen 

Lonny Zwiener 

Arthur Sandlin 

Malcolm Quick 

MEADE F. GRIFFIN 

Staff Legal Assistant 

NOLA WHITE 

First Assistant 

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