MARK WHITE 

Attorney General 

The Attorney General of Texas 

June 9, 1980 

Honorable Joe D. LeMay 

Coleman County Attorney 

Coleman, Texas 76834 

Opinion No. MW-194 

Re: Effect of article 1645 on the 

office of county auditor in a county 

with a tax valuation of under 

$35,000,000. 

Dear Mr. LeMay: 

You have asked whether a recent amendment to article 1645, V.T.C.S., 

automatically abolishes the office of county auditor in a county 

valuation of under $35,000,000. 

Article 1645, V.T.C.S., which requires the appointment 

auditors in certain counties, now provides: 

In any county heving a population of 35,000 

inhabitants or over according to the last preceding 

Federal Census, or having a tax valuation of 

$35,000,000 or over according to the last approved 

tax rolls, there shall be appointed every two years an 

auditor of accounts and finances, the title of said 

office to be County Auditor, who shall hold his office 

for two years . . . . 

.tith a tax 

of county 

Acts 1979, 66th Leg., ch. 395, at 870; see Attorney General Opinion H-571 

(1975). 

- 

The 1979 amendment to article 1645 V.T.C.S., increased the tax 

valuation figure of the statute from $15,000,000 to $35,000,000. Coleman 

County has a population of under 35,000 inhabitants and a property valuation 

of more than $15,000,000 but less than $35,000,000. Prior to the effective 

date of ‘the amendment it was required to appoint an auditor every two 

years. It is no longer stiject to this requirement. The commissioners court 

has moreover voted to terminate the position of auditor. 

p. 628 
Honorable Joe D. LeMay - PageTwo (Mw-194) 

In our opinion, the office of county auditor was not abolished as of the effective 

. . . date of the statute. While tne legislature would have been able to abolish the office in the 

middle of the auditor’s term, we do not believe it intended to do so here. The statute is 

phrased in terms of the requirement to appoint an auditor. We believe the appropriate 

time to determine whether a county must comply with the statute is at the time of 

appointment. Thus, the incumbent may serve out his two year term. See Attorney 

General Opinion O-4903 (1942). At that time, article 1645, V.T.C.S., woumno longer 

require Coleman County to have an auditor. 

We note that Attorney General Opinion H-1065 (1977) gave a different interpretation 

to the following language of the statute creating the State Board of Morticians: 

No member shall be appointed to the Board who is an officer or 

employee of a corporation or other business entity controlling or 

operating, directly or indirectly, more than three funeral establishments, if another member of the Board is also an officer or 

employee of the same corporation or other business entity. 

V.T.C.S. art. 4582b, § 2A(5). The opinion determined that the qualifications for 

appointment must continue to be present throughout the employee’s tenure of office. 

When he no longer possessed those qualifications, he lost his right to serve. See also 

Attorney General Opinion H-578 (1975). However, this conclusion was based on the 

legislative policy that required representation of various interests on the Board. This 

policy is not present in article 1645, V.T.C.S., where only the requirement that the county 

have an auditor has changed, and not the auditor’s qualifications to serve. 

You also ask whether it is necessary for the commissioners court to take action 

under article 1646, V.T.C.S., to keep the office of county auditor in a county of under 

$35,000,000 tax valuation. Once the present auditor’s term is completed or a vacancy 

otherwise occurs, the county would have to take action under article 1646, V.T.C.S., to 

keep the office of auditor. It must find such action to be of public necessity, and the 

district judges of the county must find the reasons set forth by the commissioners to be 

“good and sufficient.” The district judges have the authority to make the appointment, fix 

the salary and discontinue the services of the county auditor if it is clearly shown that 

there is no public necessity. See C, 

146 S.W.2d 170 (Tex. 1941). - 

SUMMARY 

A recent amendment to article 1645, V.T.C.S., releasing some 

counties from the requirement that an auditor be appointed does 

not abolish the office until the term is up. After the term is over, 

P. 629 
. . 

Honorable Joe D. LeMay - Page Three (Mw-194) 

the county would have to take action under article 1646, V.T.C.S., 

to keep the office of auditor. 

>iwhm~ 

MARK WHITE 

Attorney General of Texas 

JOHN W. FAINTER, JR. 

First Assistant Attorney General 

TED L. HARTLEY 

Executive Assistant Attorney General 

Prepared by Susan Garrison 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

C. Robert Heath, Chairman 

Walter Davis 

Susan Garrison 

Rick Gilpin 

Bruce Youngblood 

P. 630