Hon. J.,W.Edgar ,Commlssloner of Edtiaatlon opinion Nor S-68 TejrasEducation Agency Re: Theaiijiunt of the:bond Austin,, Texas required of assessos- <. collectors of taxes for Independent school dlsDear.Sir: trlcts.

Youhave requested the opinion of this office as to.,,the amountof bond required for the aesesaor-collector of taxes of an independent school district. Chapter 62, Acts of the 53rd Legislature, 1953, page 88 (Article 2779b, Vernon’s Civil Statutes) provicjes: :,.

“S~@ctionlc Boards of !l?rustees of Indeendent School Dietriots operating under the ,g neral Laware authorized to appoint an &i@essor-Collector of ’Taxes for their respectite school Districts for a term of office not to exceed three (3) years, to be determined by the aboardof Trusteee; providing ,that such Assessor-Collector shall give pond, to be executed by a surety oompany
‘authorized to dobusiness in the State of Texas, in an amountsufficient to adequately protect the funds of such school diatzict in the hands of such Assessor-Collector, but In no event less than twice the largest &mountcollected at any one time in the pre- ~@edingfiscal or calendar year, to be detetimined by the govering body of such School District

.‘I Article 2791, Vernonss Civil Statutes, was prevlousiy..the general statute governing the tax aasessoroollectbr for Independent school dlatrlcts, It provided for bond In double the estimated amountof taxes which would be colleoted annually. It is the obvi,ous

‘intention of the Legirlaturg to ohange the amountof bond required. Artlale, 2779b requires a,bond of at least

“tnicb the largest amountoollected at w one time In the tieoedlng ftis,cal or calendar year*” Theamountof such bond 16to be determined by the dlmtrlat bard of trustees aHcp J. W.Edgar, page 2 (S-68)

.Tax collectors are required to report to their responsible governing body and deposit In the district depository all taxes collected Lwithin designated periods e For instance, Artbcle 7249a, Vernon’s Civil Statutes, requires the co ’unty collector to ’pay to the county treasurer the taxes’ colle,cted by him in the preceding week, Article 2801, Vernon’s Civil Statutes, providexat the collector of a city or town which constitutes an independent school district shall.pay over monthly to the tr,easurer of the school board. the school taxes collected by .hlm. Articles 2744e, Vernon’s Clvfl Statutes, et seqe9 governing county-wide districts, and Article 281511, Vernon’s Civil Statutes, governing junior college districts, req’uire the tax.cLollector to ’pay month1 to the school depository the taxes:collected by lzic? If the assessor-collect& af taxes for an independent school district is required by statute ~todeposit his collections with the school depository or treasurer at stated periods, then the schopl board is to require him to post a bond~of not less than twice ‘the largest amount collected during any such period in the preceding fiscal or calendar yearr~ If no statute stlpulates a time for the collector to deposithis collections with the school depository or treasurer, then it is within the discretion of the district board of trustees to require collections to be deposited at specific dates, and to set the collector’s bond according to the amounts previously collected d’uring the periods so established.

SuMMAFiY The minimumamount of the bond to be required of the tax assessor-collector of an independent school district under Article 277913, Vernones Civil Stat,utes (Ch* 62, Acts 53rd LegPp 1953, p+ 88) is twice the largest amount of taxes collected in the preceding fiscal or calendar year between any two successive dates **on** which the assessorcollector is required to deposit tax collections fn the district depository, WhereHon. J. W.Edgar, page 3 (S-68)

there 1,sno sta,tute flxlng the period ,between required deposita, the,d,&atrlot board of trueteea mayfti the time within *hioh deposits

I:

APPROVED: muliltbe made
,.Youra very truly,

J. C, Davis, J!F~ County Affairs Divleion Burnell Waldrep Executive Aeelstant JohnBen Sheppard Attorney Qenexal BEL:am JOHN BENSHEPPERD Attorney General