Hon. Robt. S. Calvert Comptroller ofPublic Austin, Texas

Dear Sir: 

### AUSTIN. TEXAS

June 8, 1950

Opinion No. V-1069. Accounts Re: The authority ofthe tax assessor-collectors incertain counties towithhold funds from State tax collections to pay theassessors’ salaries.

_’ You request an opinion upon the questions presented in **your** letter which we quote:

“Article 3937, Acts First Called Session ofthe 41st Legislature, after setting out the commission rates tobe paid to the County Tax Assessor-Collectors for assessing the taxes, reads inpart as follows:

““It is further hereby provided that from and after January 1, 1934, inthe counties having a population ofmore than seventy thousand (70,000), inhabitants according to the last preceding Federal Census, the Tax Collector shall advance to the Tax Assessor, out of State taxes collected by the Tax Collector, such sums of money tobe paid weekly, as may be necessary to pay the salaries ofsaid Tax Assessor, but such sums shell not total, before the annual tax rolls are submitted by him to the Comptroller ofPublic Accounts, more in one year than 60% ofthe estimate for said year hereinafter provided for.

““In counties ofthe class last mentioned on January 1st ofeach year theAssessor oftaxes shall submit to the Comptroller ofPublic Accounts and County Auditor an estimate ofState fees for assessing taxes for said year, which, ifapproved by said County Auditor and said Comptroller ofPublic Accounts, shall authorize the payment out ofState taxes ofthe salaries in the next paragraph hereinabove provided; and at the time theAssessor of taxes submits his tax rolls each year, he shall be paid such balance due him from the State as shall be determined by the said Comptroller ofPublic Accounts and County Auditor and such balance shall be paid out ofState taxes upon thewarrant ofthe Comptroller of Public Accounts drawn upon the Tax Collector.’Hon. Robt. S. Calvert, Page 2 (V-1069)

,“Senate Bill No. 211, Acts ofthe 51st Legisla**ture** amended the Article wherein the Tax AssessorCollector is to nowbe paid higher commission rates than those provided by the First Called Session ofthe 41st Legislature. The amended Article leaves out the clause authorizing advance commissions tobe paid to the Tax Assessor-Collector **out** ofthe State taxes, in counties having a population of 70,000 or more inhabitants. The following sentence was added to theBill enacted by the 51st Legislature:

u‘The Commissioners Court shall allow, theAssessor ofTaxes such sums ofmoney tobe paid monthly from the county treasury as may be necessary to pay for clerical work, taking assessments, and making out the tax rolls ofthe county, (such sums so allowed tobe deducted from theamount allowed tothe **Asses** sor as compensation upon the completion ofsaid tax rolls); provided theamount allowed the Assessor by the Commissioners Court shall not exceed the compensation that may be due by the County to him for assessing.’

“Since Senate Bill No. 211 does not refer to advance commission being paid out ofState taxes to the County Tax Assessor-Collectors in counties having a population of 70,000 or more inhabitants we have advised theAssessor-Collectors in those counties that we are ofthe opinion that they should not hold out the advance commission during this year. That fact is referred toin the enclosed letter addressed toyou on Mar. 28th, by J. M. Williams, County Auditor ofTarrant County.
“You will please advise this department whether or not the Tax Assessor-Collectors ofthe counties in question should refund to the State Treasurer the amounts they have withheld **out** of taxes collected, for the State, since Jan. 1, 1950, and whether they should

. discontinue holding out theweekly payments in the future.”
S. B. 211, supra, amended Article 3937, supra, so tha;t it provides higher rates ofcompensation to theassessor oftaxes for assessing State and county taxes, and the same rates for assessing drainage district. taxes, road districts, or other political subdivisions ofthe county.

### . .’

Hon. Robt. S. Calvert, Page 3 (V-1069)

Article 3937 which was amended in 1933 at the First Called Session ofthe 43rd Legislature, page 310, chapter 112, increased the compensation allowed assessors for assessing State and county taxes and left thecompensation for assessing the poll tax at the same rate as fixed in the 1925 codification. This 1933 amendment added thefollowing provisions not theretofore appearing in said Article:

“Itis further hereby provided thatfrom and after January 1, 1934, in the counties having a population of more than seventy thousand (70,000). inhabitants according to the last preceding Federal Census, the Tax Collector shall advance to the Tax Assessor, **out** of State taxes collected by the Tax Collector, such sums ofmoney to be paid weekly, as may be necessary to pay the salaries of said Tax Assessor, but such sums shall not total, before the annual tax rolls are submitted by him to the Comptroller ofPublic Accounts, more in one year than 60% ofthe estimate for said year hereinafter provided for.

“In counties ofthe class last mentioned onJanuary 1st ofeach year theAssessor oftaxes shall submit to the Comptroller ofPublic Accounts and County Auditor an estimate ofState fees for assessing taxes for said year, which, ifapproved by said **County** Auditor and said Comptroller ofPublic Accounts, shall **au** thorize! the payment **out** ofState taxes of the salaries inthe next paragraph hereinabove provided; and at the time theAssessor oftaxes submits his tax rolls each year, he shall be paid such balance due him from the **State as**  shall be determined by the said Comptroller of Public Accounts and County Auditor and such balance shall be paid out ofState taxes upon thewarrant ofthe Comptroller ofPublic Accounts drawn uponthe Tax Collector.”
S. B. 211, Acts ofthe 51st Legislature, omitted all of the 1933 amendment which we have quoted above, Infact, there is no r~eference either in the caption or the body ofthe bill to the 1933 amendment. Reference is had only to the 1925 codification. Article 3937 as amended by S. B. 211 was copidd verbatim from the 1925 codification except to increase the percentages allowed assessors for assessing taxes.

Section14 ofthe 1949 amendment reads as follows:
“That all laws or parts of laws inconflict herewith are hereby repealed.”Hon. Robt. S. Calvert, Page 4 (V-1069)

We think the net result ofthis latter amendment toArticle 3937 was to repeal all ofthat portion ofthe 1933 amendment with which we are here concerned and leave the omitted provisions of the 1933 amendment wholly inoperative as of the effective date of said bill, which was J.une 19, 1949.

Therefore we agree with you that all sums ofmoney advanced tothe assessor incounties having a population of 70,000 or more since the effective date ofS. B. 211 was without legal authority, and hence should be returned to the State, and thatall tax assessor-Collectors should discontinue holding **out** theweekly payments inthe future.

SUMMARY

S. B. 211, 61st Leg,, amending Article 3937, V. C.S., which became effective June 19, 1949, repealed the prior provision ofsaid Article relating toweekly advancements for the collector to theassessor in counties having apopulation of 70,000 or more to help pay the cost ofassessing and collecting State and county taxes. **Yourg very**  **truly,**
PRICE DANIEL Attorney General

:, APPROVED:
W. V. Geppert Taxation Division By gcxd L. P. Lo ar Assistant

I Charles D. Mathews Executive Assistant

LPL/mwb