OFFICE OF THE ATTORNEY GENERAL OF TEXAS

**AUSTIN** I **0-C.-**

**--**

4BY OpinionHo, O-gllN,addressedto you, we **a&**

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

to ~~3055~ an4 OolleOtthe Olt9 tares for the olt9 **Of** BOW Uke an4 thnt thb valuationrfOr the **oity** taxes **should** be the 88na as t&F30 **rOr** stM.0 aII4 OOUkIt9

**JjIEpOOeEt** ill@ **mW** of no reasonwhy 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, pseaantsa more 4lttioul.t question, In op,Lnion tiBor 0-l262,we held that a Tax A8erssor-Uol.lestor may -8 a+ aept paym0ntar0r 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 opinionwas **based** upon tha 0880 **or** -D:-, tr, TXOXPSON, 8blS.W. 277 wharsln the Oourt of 

### OlrilAp pels hsld.thata Oountphia Asmswr-Oolleotor my refuw

to 5000pt p0pmt or property taror unl0~~ th0 mw, who is a residentof 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 relativeTV 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, oouldham no &foot. WUnon's Annotate4Oivil Statutes,Artiola lO42b, whlah au**ttorizecl** the appointmen%b9 the proper oitp autboritl;ie8 o? the CountyTax Asseesor-Colleotor a# the asoesW1 and oolleotor **0r** tHxu8 r0r the oity, makaa no mation of whathar the city tax should be ooll@0t84at tha scum tfiae a# the atateand oountg taxes. Artiole 73960,**relating $0**  thr

00mt0ti0n 0f eaxae r0r 0~ an4 indepe~4012t a00z dc8- trlota, expresslyauthorissathe payment of the mhool dietri0t thxe0 aeptmte aa4 

### apartfrf~~the

### pclyment 0r the rtato an4 ooullty

thxar).We have no euoh ttxpresa, authoriaatlan

in the instancenow **under** oonol4erat~on, Howsrer there la Do statuteor appllottb3.e admfntatratlve

rulingwhioh requirea that the city an4 the state taxesmust **be pfd**  at the samm chief Juustibs

Ouseton, rrpeaking

for theTextxr

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 3: t 8 state an6 aoua8y taxes end iem a pro 

### thoughhe does not, at t&e earpb eor reoqtgtthave~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 prorredwelaag plaoe aa a44i onal btidea~upoathe Sax Amessav9olledtor, bu8 this appears to'be unavoidableAPP’ROWtDs~ 9, 1940

L.& ATTORNEY

GENERALOF Tl?XAS WXX,ob