Aprll'8, 1958 

Honorable Glyndon M. Hague 

County Attorney 

Johnson County 

Cleburne, Texas 

Opinion No. WW-411 

Re: P@.y the Tax AssessorCollector of Johnson County, 

acting as an agent for the 

Board of Fire Commissioners 

of the Johnson County Rural 

Fire Prevention District, 

voluntarily and without 

emolument, collect the tax 

provided by law for said 

,Rural Fire Prevention District after being properly 

authorized to do so by said 

Dear Mr. Hague: Board of Fire CornmIssIoners? 

You have requested an opinion of this office on the 

following question: 

“May the Tax Assessor-Collector of Johnson 

County, acting as an Agent for the Board of Fire 

Comfssioncrs of the Johnson County Rural Fire 

(Prevention) Distrf.et, voluntarily and without 

emoi:umen t a collect the tax 

P 

rovided by law for 

said Rural Fire (Prev~ention District after being 

properly authorize& to do 80 by said Board of 

PlPe Comml.ssionePs?" (Parentheses oura). 

"Ihe Johnson County Rural Fire Prevention District 

:?as been established pursuant to the provisions of Section 

48-8. of .%rticle III of the Constitution of Texas and Senate 

X.11 3'72, A&S of the 55th Legislature, Regular Session, 

Chaptw 5Jy page 130. Attorney General's Opinion ~~-308 

(l.$?g ) * 

In Attorney General's Opinion ww-308 it was held 

that the County Assessor and Collector of Taxes of Johnson 
Honorable Glyndon M. Hague, Page 2 (UW-411). 

County did not have authority under Senate Bill 372 of the 

55th Leglalature to oolleot the tax provided for therein. 

It was pointed out In Opinion 1~308 that the office wan not 

paeslng on the question of whether the governing board of the 

District could set up Its own tax assessing and collection 

system. 

The questions presented In the instant case Involve: 

(1) Whether the governing board of the District 

may provide for the assessing and oollection of 

taxes provided for in the Act; anil 

(2) Whether the governing board can uae the aervices of the Aaaeaaor and Collector of Taxes for 

Johnson County ae agent for the collection of the 

tax. 

Seation 48-d of Article III of the Constitution of 

Texas provides: 

“Sec. 48-d. The Legislature shell have the 

power to provide for the establishment and creation 

of rural fire preventlon districts and to authorize 

a tax on the ad valorem property situated in said 

dirtrlota not to exoeed Three (34) Cents on the One 

Hundred ($100.00) Dollars valuation for the support 

thereof; provided that no tax shall be levied In 

support of said districts until approved by vote of 

the people residing therein.” 

Pursuant to the above provisions, the Legislature 

enacted Senate Bill 372 and provided for the ore&ion and 

organization of rural fire prevention districts. Tfie pertlnent provisions of the Aot provide: 

“Sec. 10. Such fire proteotlon districts are 

hereby declared to be political subdivisions of the 

state, and shall have full authority to oarry out 

%hs objects of their oreation and to that end are 

authorized to aoqulre, purohaae, hold, leame, manage, oooupy and sell real and personal property or 

any interest therein; to enter into and to perform 

any and all neoessary contracts; to appoint and 

employ the neoeaaary offio8rs, agents and employsea; to aue and be sued; to levy and enforce the 

mlectlon of taxes In the manner @-id aubjeot to 
Honorable Qlyndon M. Hague, Page 3 (WW-411). 

the limitations herein proviUed against the lands 

d ther property xithln,the distriot for the 

~?a&& revenues ; to accept and receive donationa; 

and to do any and all lawful acts required and 

expedfent to carpg out the purposea of,th$s Act. 

l&d 

have 

"Sec. 11. Any fire proteation district organunder the provisions of this Act shall further 

authority: 

11 . . . 

“(5) To do and perform all things In its diserttion proper and necessary to fully uarry out the 

intent of this Act. 

“Sec. 12. No indebtedness shall be contracted 

in any one yeap in exoeaa of funds then on hand or 

which may be satlafled out of current revenues for 

the year. The Board of Fire Commissioners shall 

annually levy and cause to be assessed and collected 

a tax upon ,a11 properties, real and personal, situated with1 th dl t I t and subjeot to taxation, 

in an amouk n% tt zxzeed three ocnts (36) on the 

One Hundred Dollars ($100.00) valuation for the 

support of the district, and for the purposes 

authorized In this Act. 

"The values of property in the said distriat 

shall be the same values as are sholm, in the county 

tax ~011s. 

"Sec. 15. The provisions of this Act and proceedings thereunder shall be liberally con&Fed 

with a view to effect their objects. . . . 

(Fmphasis ours). 

Under the provlaions above quoted, it is the duty 

of the goveming board of the Rural Fire Ppeventlon District 

to levy and, cause to be assessed and collected the taxes 

provided therein. Since the governing board has the express 

authoplty to levy and collect the taxes provided for in the 

Act, it has a broad disoretion to aooomplish the purposea of 

the Aot, Bexar County Y. Hatley, 136 Tex. 354, 150 S.W.2d 

980 (1941). Furthermore, the Legislature haa specifically 
Honorable Olyndon M. Hague, Page 4 (WW-411). 

provided that the governing board shall have authority to do 

any and all lawful acts rcqulred and expedient to carry out 

the purposes of the Aot and haa also specifioally provided 

that the Act shall be liberally aonstrued with a view to 

effect its object. Therefore, it is our opinion that the 

governing board ha4 the authority to request and receive the 

services of the Assessor and Collecrtor of Taxes of Johnson 

County in collecting the taxes levied by the governing boardp 

provided, of eour4e, that the Assessor and Collector of Taxes 

I.4 not prohibited from performing such services for the District. 

In determining the question of whether the Assessor 

and Collector of Taxes I.s prohibited from rendering a service 

to the District, we must consider the provisions of Section4 

33 and 40 of Article XVI of the Constitution of Texas and 

determine whether the servioes performed for the District are 

incompatible with the duties of the office of the County 

Asae'ssor and Collector of Taxes. 

Section 33 of Article XVI of the Constitution of 

Texaa provides: 

"The Aaoountlng Officers of this State shall 

neither draw nor pay a warrant upon the Treasury in 

favor of any pereon, for salary or aompensation as 

agent, officer or appointee, who holds at the same 

time any other office or position of honor, trust 

OP proeit, under this State or the United States, 

. . . (Exceptions not applicable). 

Section 33 of Artiole XVI of the Constitution of 

Texas applies only when an accounting officw o:.? the State 

draws a warrant upon the Treasury in f~or of a person for 

his salary or compensation. Attorney OeneraI's Opinions 

o-4628 (1942); o-7446 (lg46)J O-5087 (1943). 

In Attorney Qeneral's Opinion 0-5087 it was held 

that Section 33 of Article XVI of the Constitution of Texas 

was not applicable to a County Treasurer being employed as a 

teacher in the oity 4choola, stating: 

"The employment of the County Treasurer as a 

principal teacher in the oity sahools of Corsicana 

is undoubtedly a 'position of honor, trust and 

profit under this State,' but it ha4 no application 

because the proposed voucher to the Treasurer is 
Honoxrable Glyndon M. Hague, Pa&~5 (MM-411). ' ; 

not 'for salary or compensation aa agent, oif.icer 

or appointee,' whataoever. The am for whioh the 

warrant issues to the County Treasurer is the. '~ 

State's contribution to the Officers' SalaryPsnd 

of Navarro County, and the County Treasurer,. In 

receiving and turning over to the Officers1 Salary 

Fund the prooeeda thereof, is doing 80 in ,a.fiduaiary capacity. The warrant ahould Issue in the 

ordinary course." 

It Is, therefore, our opinion that Section 33 of 

Article XVI, Conatitutlon of Texas, is not applicable to 

your question. 

Section 40 of Artiole XVI of the Constitution of 

Texas provides: 

"No person shall hold or exercise, at the 

same time, 

ment, .'. . 

mzre than one Civil Office of emolu- 

(Fxoeptions not applicable). 

Slnae the Assessor-Colleotor of Taxes will hold 

only one civil office of emolument under the fact6 presented, 

Section 40 of Article XVI la not applicable to ywr question. 

Apart from the constitutional provlalaas'~reol;ted 

herein, it Is a fundamental rule that one person may not at 

the same time hold two offices. the duties of which are not 

compatible. State v. Brlnkerhoff, 66 Tex. 45, 17 S.W. 109 

(1886); Thomas v. Abernathy County Line Independent School 

District, 290 S,W. 152 (C A 92) . PI- ultt v. Q len Rose 

Independent School Distrizy*12gPTe:. 5: 84 'S.W;2d ~1004 

(19351* 

We fail to find any Incompatibility between the 

dut.ies of the office of Assessor-Collector of Taxes and the 

service to be performed for the District. You are, therefore, 

advised that the governing board of the Johnson County Rural 

Fire Prevention District has the authority to request and 

receive the services of the Johnson County Tax Asseseor and 

Collector in collecting the taxes for the pistrict, but he 

is not under a legal obligation to do so. 

SUMMARY 

The Board of Fire Commiasloners of the 

Johnson County Rural Fire E?evention 
Honorable Glyndon M. Hague, Page 6 (WW-411). 

District has the authority to appoint 

the Assessor and Colleotor of Taxes of 

Johnson County its agent in aollecting 

taxes for the District, and the Assessor ana Uollector of Taxes haa authority 

to perform suah aervices~wlthout compensation. 

Yours very truly, 

WILL WI&SON 

Attorney General of Texas 

JR:jl 

APPROVED: 

OPINION COMMITTEE 

Qeo. P. Blackburn, Chairman 

Ralph R. Rash 

W. 0. Shultz 

Riley Eugene Pletaher 

RF3IEWEDFORTHE ATTORNEYGENERAL 

BY: 

W. V. Geppert