Hon. J., W. Edgar 

,Commlssloner of Edtiaatlon 

opinion Nor S-68 

Tejras Education Agency Re: The aiijiunt of the:bond 

Austin,, Texas required of assessos- 

<. collectors of taxes for 

Independent school dlsDear .Sir: trlcts. 

You have requested the opinion of this office 

as to.,,the amount of 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~@ction lc Boards of !l?rustees of Indeendent School Dietriots operating under the 

,g neral Law are 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 aboard of Trusteee; providing 

,that such Assessor-Collector shall give 

pond, to be executed by a surety oompany 

‘authorized to do business in the State of 

Texas, in an amount sufficient 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 

&mount collected at any one time in the pre- 

~@eding fiscal 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 amount of taxes 

which would be colleoted annually. It is the obvi,ous 

‘intention of the Legirlaturg to ohange the amount of 

bond required. Artlale, 2779b requires a,bond of at least 

“tnicb the largest amount oollected at w one time In 

the tieoedlng ftis,cal or calendar year*” The amount of 

such bond 16 to be determined by the dlmtrlat bard of 

trustees a 
Hcp 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 ~to deposit 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 minimum amount 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, Where 
Hon. J. W. Edgar, page 3 (S-68) 

there 1,s no sta,tute flxlng the period 

,between required deposita, the,d,&atrlot 

board of trueteea may fti the time within 

*hioh deposits 

I: 

APPROVED: 

mulilt be made ,. 

Youra very truly, 

J. C, Davis, J!F~ 

County Affairs Divleion 

Burnell Waldrep 

Executive Aeelstant 

John Ben Sheppard 

Attorney Qenexal 

BEL:am 

JOHN BEN SHEPPERD 

Attorney General