.:, 

. 750 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Konorablr Ti U. .Trimblo “,, 

#irot Assiataat 

hato Superintendent of ikblio Instruction 

Austin, Texas 

Dear Slrr Opfalon Ho. 0451s 

This ln reply to you 

in& an ODiniOlt of this dapnrtmim 

letters attached to youf letter. 

Babel, Aaaessor and 

Colleotor or Taxer , are aa r0ii0w88 

prll 24, la whloh 

Attorasy Oeneral~~ Oplaioa 

of the board of trustee8 

0 serva a8 tax amorrsor-crolleotor 

o state further that I am eleoted State 

assewor-oollaotor and the law if an7 

school dlatrlot in the County don't want Wappoint their 

own tax assessor-oolleotor, then the State and,.County tax 

asseesor-oolleotor must awes6 en& aolleot tor the sohool 

dlstrlot as I am not a speoial assessor-oollector of the 

school blat. I am the State and County tax ~amessoroolleotor . 
:‘- 751 

Bcmmablr T. Y. ‘I’rlmb10, pa$O a 

"It I am wrong, I would llk0 for you to adrie3 

me whether or not I sari reiu3e to a3wa3 or ocrlleot 

fwtfka ~lwbus Ind.,SohsolDiat. or any other #oh001 

Lstter dated Kay 6, 194Ut 

“1 hM3 fOUr htt8r Or bay 4, ID UhiOh fO9 

stated tab it I3 yciar opinion thak ly oft103 a3 

Cow&y A33s33of-Coll3otor, 3nb also asaes#i~'arid 

aollsotlng.for tha CBlumbu3 Xnd. 3QlmolDlat. are 

la oonflicb' with af dutior a3 3~38za?m of the Saard 

or Truatee3 of tb3 Colugbu8 Ind. ,23h031 Die8. 

Tou al30 etdtrd that you wsmld prbsmt the 

imttsr to ths xttornoy @inerd r0r hi3 oonsldrmtioa 

and opinion, lf I do dsrire. .X3? pleas4 aat an oplnloa 

tram 'ih6 Attorn6y htnural on tbie matter.* 

W# ar# attaohfngto this opinion aa6 aaklng a part of 

same, Opinion Ho. O-6324, rendered by this drpartwnt hbruary 28, 

1948. i% qmte from piI@ 8 Of said OpiniOQl 

"Rhea Art1013 104Bb was amended in 1941 80 a3 to oait 

ladtgendrnt sohool dlstrlata iron ita provisions, ruoh 

diatriots were left with thi power und3r,Artfol3 Z79t 

to rsGulro tr x l aseaaor8 and doileotorr to asse~a and 

oolleot their tRxe8, but no provielon hag bean wad8 to 

oa-~rpmsmte ruoh tar ao8ep1sora and oollcrotorr for r?oh 

mbrvios.” 

3lnoa J&lole 8798 plaoee the Duty U~OQ thr ooanty tax 

aa8emor a$d oollectm to oolloot tha Ears8 for e3 lndependrnt rohool 

diatriot a tax ammatmr and oolleotor aannot lstgr\lly refuse to perform that duty. 

If a eowty tax amemor und collaotor oould le$ally 

imrma &a ,a cmiber of the Board of Truoteeu of an latiepe~deot so&o01 

distrlot, ruoh tax 3033as0r and CollsotOr would le in a poritlon, 

au a menber of eald Board, to vot3 upon the prcpoaition a8 to 
:” 7’52 

whether ho 8hould be the aeaoamr and oolleotor for the dlatriat 

or whether the Board oi tiohoo& Trustees should esnploy soaeoce 

rlob aa ruoh l imemor and eolleotor. 

It 18, th&oro, the opinion of thfe departxtent tbat 

the 0rri00 or County imbe6or and callrotor, 'in the inotant 0aae0, 

16 lnoo~tiblb with thb oriiob or Trustee or an lndeprndent sohool 

dirtrlet . Taylor v. Browlter Gounty, 144 8. Vc. 314, error birmlsae&, judgnrnt eorroot) Pmitt T. Qlenrose Independent zohool 

Dietriot, 184 9.. 1. (id) 1004,~ (8~. Gt.); Th0ma4 et al v* Abernathy County Idno Xn(lopodemt Sohool Dirtriot, a96 8. W, 15% 

Your8 rbrg truly