OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

I 0-C.- 

-- 

4 
BY Opinion Ho, O-gllN, addressed to you, we a& 

vivod thdt it was FrOpUr for the Qouxkty Aseesso~-Oolleotor 

to ~~3055~ an4 OolleOt the Olt9 tares for the olt9 Of BOW 

Uke an4 thnt thb valuationr fOr the oity taxes should be 

the 88na as t&F30 rOr stM.0 aII4 OOUkIt9 JjIEpOOeEt ill@ mW 

of no reason why these olbp tams may not be prepare& UQOQ 

the same roll an4 the etatemaut~ laada out upon thr aam 

paper for both olty an& cloudy tens. 

Your eeoond que~$lon, as to whether tha oollootor 

nvlg aooept the 8tut.e a14 oounty taxer an4 lasso a moelpt 

the-for without, at the #am tim, oollwting the oity 

tuea, pseaants a more 4lttioul.t question, In op,Lnion tiBor 

0-l262, we held that a Tax A8erssor-Uol.lestor may -8 a+ 

aept paym0nta r0r oouaty Baror uJl1sss the atat-0 tax.8 cm 

paid at the same t&no on tha ama pi600 or property. Au, 

thority ror this opinion was based upon tha 0880 or -D:-, 

tr, TXOXPSON, 8blS.W. 277 wharsln the Oourt of Olril Ap 

pels hsld.that a Oountp hia Asmswr-Oolleotor my refuw 

to 5000pt p0pmt or property taror unl0~~ th0 mw, who 

is a resident of that oountr, at tha eanw time, tmmr 

ptiphm 0r hi8 ~0s~ tar. The oourt in that ease rru&aImd 

pre;;li4it9 of a ruling or the Btate Qoniptrollu? to t&at 

l Clearly the clomptroller has Jurisdiotloa to oaak;r 

riilea relative TV the etato ad wilorea taxer and polJ wuu, 

rinos the ooU#tion or both are put under hia ocawol urb 

eqmvialon by the atatutos, 'Pha State Cor@mllar hag fso 

jurlsdiation whatever over oity affalru or the oolkotioa 

0r 0ity ta638, Any rogulatlon wiiloh he mi@t ioew per- 

%balning to the payaant of olty tame, oould ham no &foot. 

WUnon's Annotate4 Oivil Statutes, Artiola lO42b, whlah auttorizecl the appointmen% b9 the proper oitp autboritl;ie8 o?

the County Tax Asseesor-Colleotor a# the asoesW1 and oolleotor 0r tHxu8 r0r the oity, makaa no mation of whathar 

the city tax should be ooll@0t84 at tha scum tfiae a# the 

atate and oountg taxes. Artiole 73960, relating $0 thr 

00mt0ti0n 0f eaxae r0r 0~ an4 indepe~4012t a00z dc8- 

trlota, expressly authorissa the payment of the mhool dietri0t thxe0 aeptmte aa4 apart frf~~the pclyment 0r the rtato 

an4 ooullty thxar). We have no euoh ttxpresa, authoriaatlan in 

the instance now under oonol4erat~on, Howsrer there la Do 

statute or appllottb3.e admfntatratlve ruling whioh requirea 

that the city an4 the state taxes must be pfd at the samm 

chief Juustibs Ouseton, rrpeaking for the Textxr Sugrcrme 

Go% in IiIcfilsY V. l&00X, 840 5.W. 178 at page 174, aaid; 
m * 0~0 QP~LOIL, wt3w033, thalr Lf 4 tiaspa~er 

Madem hi0 &ate and oounty tezem%nd retises to pa hia 

Olty of SourLake taxes, tJm oolleotor.nmst aoaept t 3: 8state 

an6 aoua8y taxes end iem a pro 

though he does not, at t&e earpb e 

or reoqtgt thave~or, bten 

irr, 9olleaS t&m We@ oa 

the mme prolperty levied by the @My at Bou~Saksa doni 

vermly, 6 taxpayg ahaul be permitted to ,my hts diOy of 

Sour Lake taxer, without, at the rrmaa tinu* payins hi.6 

Gate aad.croaaty taxes on the aam propyr Xe are aware 

thatthia prorredwe laag plaoe aa a44i onal btidea~upoa the 

Sax Amessav9olledtor, bu8 this appears to'be unavoidableAPP’ROWtDs~ 9, 1940 

L.& 

ATTORNEY GENERAL OF Tl?XAS 

WXX,ob