. . 

Hon. Glyndon M. 

County Attorney 

Cleburne, Texas 

Dear Mr. Hague: 

December 13, 1957 

Hague Opinion No. ~11-308 

Re: Does the Tax AssessorCollector for Johnson 

County have the proper 

authority to asseas and 

collect taxea for the 

Johnson County Rural Fire 

Prevention District established under the Rural Fire 

Prevention Districts Act, 

Vernon’s Annotated Civil 

Statutes, Article 2.531a-6? 

You request the opinion of this office upon several 

questions involved in the above-captioned matter. Your 

questions are as follows: 

1. Does this office (Tax AssessorCollector) have proper authority 

to assess and collect this tax 

in Johnson County, Texas?” 

2. “May it be assessed and collected 

on real property? personal property? 

tangible property? intangible properties?, said properties being within 

the boundaries of Johnson County,” 

3. “If the tax as levied Is not paid 

and becomes delinquent, what authority does this office have to collect 

said tax?” 

4. “Does the election of November 6, 

1956, meet the requirements of 

Section 8-a of the Rural Fire Prevention Districts Act concerning 

th& inclusion of incorporated 

cities, towns and villages located 

in Johnson County so as to make said 

incorporated cities, towns and villages 

a part of said Rural Fire District and 

property located therein subject to the 

.03 cent tax?” 
Han, Glyndon M. Hague, page 2 (~~-308) 

At the outset, we are confronted with the question 

whether the County Assessor-Collector of Taxes in Johnson 

County, has any authority ,to collect this tax. Nowhere in 

the Act as It finally passed is this authority conferred upon 

him; nor under the Act does the Board of Fire Commissioners, 

which constituted the governing board of the Fire Prevention 

District, have any power to confer ,this authority upon the 

Tax Assessor-Collector of Johnson County. There Is nothing 

In the Act from which It might be reasonably inferred that 

the Tax Assessor-Collector of Johnson County has the authority to collect the tax. It is, therefore, apparent that if 

the Tax Assessor-Collector has the authority to collect this 

tax, we must find it elsewhere. 

If the fire prevention tax is a county tax then 

under the constitutional and statutory authority conferred 

upon the Tax Assessor-Collector generally to collect county 

taxes this would be sufficient to support the collection of 

this tax by him. Therefore, the first question we must 

answer: Is this a county tax? If it is, the County Tax 

Assessor-Collector has this authority to collect this tax, 

otherwise not. We have reached the conclusion that it is 

not a county tax and not k&ended by the Legislature that 

it should be. We are led to this conclusion by the terms 

of Section 48-d of Article III of .the Ccnstitution which 

is the constitutional authority for the establishment and 

creation of Rural Fire Prevention Districts and the levy 

of the tax of -03 cents per One Hundred ($100.00) Dollars 

valuation on .the ad valorem property situated in such district. This constitutional provision reads as follows: 

"The Legislature shall have the power 

to provide for the establishment and creation 

of rural fire prevention districts and to 

authorize a tax on the ad valorem property 

situated in said districts not to exceed 

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 un,til approved by 

vote of the peop.le residing therein, 

(Emphasis added.) 

It is observed that the taxes levied must be for 

the support of the district, and we think clearly it 1s 

intended that it be considered and treated as a district 

tax, as distinguished from a county tax. 
Hon. Glyndon M. Hague, page 3 (~~-308) 

Section 8 of the Act says In part as follows: 

“The election to confirm the district 

or authorize the levy of the tax shall be 

submitted as a single proposition to the 

people residing therein who are qualffied 

to vote,” (Emphasis added.) 

Section 8(a) IS in part as follows: 

“No district hereafter created shall 

include the area of anv incornorated citv. 

town, or village, unless a majority of the 

electors residing in the municipality and 

participating in the election called by 

the Commissioners’ Court to confirm the 

district and levy the tax have voted in 

favor of both the creation of the district 

and the levy of the tax.” (Emphasis added. ) 

Section 10 with reference to the authority of 

the district is in part as follows: 

11 

. to levy and enforce the collection 

0; taxes in lands and other property within 

the district for the district revenueaccept and receive donations; and to do any 

and all lawful acts required end expedient 

to carry out the purposes of this A c t . 11 

(Emphasis added.) 

Section 12 reads In part as follows: 

11 e . . The Board of Blre Commissioners 

shall annually levy and cause to be assessed 

and collected a tax upon all properties, real 

and personal, situated within the district 

and subject to taxation In an amount not to 

exceed %ree Cents (34) on the One Hundred 

Dollars ($100.00) valuation for the support 

of the district, and for the purposes authorized in this Act.” (Emphasis added.) 

Thus, it appears that throughout the Act 

emphasis is laid upon the creation and powers of the 

districts and the levy of the taxes in support of the 

districts. 
. - 

Hon. Glyndon M, Hague, page 4 (WW-308) 

is, therefore, manifest that 

Legislature to authorize the 

It it was the intention of the levy and assessment 

of this tax as a district tax solely for the benefit and support of the Fire Prevention District and Is not a county tax. 

Any doubt in this regard Is removed by the fact that Senate 

Bill No. 372 as originally Introduced haa the following provision in It: 

"Such tax levy shall be certified to 

the County Tax Assessor and Collector, who 

shall be the assessor-collector for the 

district. The tax rolls of the County 

shall be the tax rolls of the District." 

This was eliminated by a Committee amendment In 

the Senate by the substitution of the following: 

"The values of property in the said 

district shall be the same values as shown 

on the County tax rolls." 

(See Senate Journal, 55th Legislature, Regular 

Session, dated March 26, 1957, pages 598-599.) which, as 

will be observed, is the language of the bill as It finally 

passed and was approved. 

The Legislature, therefore, took pains to make sure 

that the Tax Assessor-Collector had no authority to collect 

this tax and we think clearly manifested a legislative intent 

that the tax is not a county tax but strictly a district tax. 

It is of no importance that the boundaries of the district 

are tioterminus with the boundaries of the county. It is still 

a Fire Prevention District. 

The foregoing constitutes a sufficient answer to 

your question No. 1. Since we have held that the tax Is not 

a county tax and not collectable by the County Tax AssessorCollector, we find It unnecessary to answer questions Nos. 2 

and 3 as they become moot In view of the facet that your 

questions and the answers you make are directed to and pertain to the duties of the Tax Assessor-Collector. 

We do answer your fourth question, however, which 

is separate and apart from the authority of the County Tax 

Assessor-Collector to collect the taxes. We hold that the 

election of November 6, 1956, In view of the validating 

provisions of the Act pertaining to districts previously 

established Is sufficient to meet the requirements of Section 

8(a) concerning the inclusion of incorporated cities, towns 

and villages so as to make them a part of said Rural Fire 

District and the property therein is subject to the Three 

(3#) Cent tax. 
Hon. Glyndon M. Hague, page 5 (Ww-308) 

It is not to be inferred from this opinion that 

we hold that the governing board of the Rural Fire Prevention 

District may not set up its own tax assessing and collection 

system but refrain from any specific ruling thereon in this 

opinion. 

SU.MMARY 

The County Tax Assessor-Collector of 

Johnson County has no authority under 

Senate Bill No. 372 to assess or collect 

the Three (34) Cent tax on the One Hundred 

($100.00) Dollar valuation of property 

located In a Fire Prevention District for 

the tax is not a county tax and nowhere in 

said bill is authority conferred upon the 

County Tax Assessor-Collector to assess 

or collect the tax. It is unnecessary to 

answer your questions Nos. 2 and 3 as they 

become moot in view of our answer to your 

question No. 1. 

The election held November 6, 1956, in 

view of the validating provisions of the 

Act meets the requirements of Section 8(a) 

of the Rural Fire Prevention District concerning the inclusion of incorporated 

cities, towns, and villages located in 

Johnson County and the residents of said 

District and their property is subject to 

the tax provided .for in the Act. 

LPL:gs 

APPROVED 

OPINION COMMITTEE 

Very truly yours, 

WILL WILSON 

Attorney General 

BY 

L. P. Lollar 

Assistant 

George P. Blackburn, Chairman 

John H. Minton 

Marietta MacGregor Payne 

B. Hi Timmins, Jr: 

Fred Werkenthin 

REVIEWEDFOR THE ATTORNEYGENERAL 

BY: 

James N. Ludlum