# The Attorney General of Texas

December 1, 1978 JOHN L.HILL AttorneyGeneral

Honorable Richard Handorf District Attorney pro tern for Anderson, Henderson andHouston Counties Palestine, Texas 75801 Opinion No.H-1266 Re: Whether the salary of the county auditor may be raised before the beginning ofthe fiscal year. Dear Mr.Handorf:
Youhave requested our opinion as to whether the salary ofthe county auditor of Henderson County may be increased prior to the beginning of the next fiical year. Article 1645,V.T.C.S., applicable toHenderson County, provides:
In any county having a population of 35,000 inhabitants or over according to the last preceding Federal Census, or having a tax valuation of $15,000,000 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 and who shall receive as compensation for his services an annual salary from the County General Fund ofnot more than the amount allowed or paid the Assessor-Collector of Taxes in his county, such salary of the County Auditor to be fixed and determined by the District Judge or District Judges making such appointment andhaving jurisdiction inthe county, a majority ruling, said annual salary tobepaid monthly out of the General Fund of the county. The action of the District Judge or District Judges in determining and fixing the salary of the County Auditor shall be made by order and recorded in the minutes of the District Court of the county and the Clerk thereof shall certify the same for observance to the Commissioners Court which shall cause the same toberecorded inits minutes.

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In Attorney General Opinion V-1220(1951),this office held that the salary of a county auditor could not bealtered until the beginning of the following fiscal year. The conclusion wasbased, however, upon the following language ofarticle 1645:

[Alfter the salary of the County Auditor has been fixed by the District Judge or District Judges, no change in such salary shall thereafter become effective until the beginning ofthe next ensuing fiscal year ofthe county. In1955,this provision wasremoved from article 1645. Acts 1955,54th Leg., ch. 414, S 1,at ll17. As the statute now reads, the auditor’s salary is “to be fixed and determined by the District Judge orDistrict Judges,” with norestrictions placed on that determination, except that the auditor’s salary may not exceed that of the county tax assessor-collector. It isthus apparent that the intent ofthe Legislature wasthat article 1645not preclude the district judges of Henderson County from increasing the salary ofthe auditor at any time, up to the amount of compensation then being paid to the tax assessor-ollector. Inour opinion, therefore, the salary of the county auditor of Henderson County may be increased prior to the beginning ofthe next fiscal year to any amount not exceeding the present salary of the tax assessor-collector of Henderson County. SUMMARY

The salary of the county auditor of Henderson County~may be increased at any time, so long as it does not exceed the salary ofthe tax assessor-collector ofHenderson County. Verytruly yours,

C. ROBERT HEATH, Chairman

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