THE ATTOWSEY GESERAL OF TEXAS

January 4, 1990

Honorable Mark Edwards Reagan County Attorney P. 0. BOX 924 Big Lake, Texas 76932 Opinion No. JM-1132

Re: Compensation of the tax assessor-collector for the Reagan County Hospital District (RQ-1877)

DearMr. Edwards:.

You ask what statute governs payment for the tax assessor-collector for the Reagan Hospital District of Reagan County. You state that there isaconflict between theprovisions set out inthehospital district's enabling statute, Acts 1977, 65thLeg., ch. 29,at 45, and the applicable provisions of the Tax Code.

Section 16 of thehospital district's enabling act governs the collection of taxes. Hospital district taxes
are to be assessed and collected by the county tax assessor-collector unless the directors of the hospital district elect to appoint a tax assessor-collector. We understand fromyour brief thatyou are asking about payment for the services of the county tax assessor-collector rather than foranassessor-collector appointed by theboard.

The two provisions inquestion are section 16(b) of the hospital district's enabling statute and section 6.27(b) of the Tax Code. Section 16(b) of the hospital district's enabling statute provides inpart:

The assessor-collector of. taxes [for the county] shall charge anddeduct frompayments to thehospital district an amount as fees forassessing and collecting the taxes, at a rate of up to two percent of the amounts collected, as determined by the board of directors, but the amount vaidmav not exceed S5.000 inanv one calendar year. The fees shall be deposited inthe officers salary fund of the county and reported as fees of office of the county tax assessor-collector.

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Section 6.27(b) of the Tax Code1 provides that a county tax assessor-collector who collects taxes for a taxing unit other than the county is entitled to areasonable fee, not to exceed actual costs. Those two provisions conflict because they setdifferent standards for determining the amount of payment for the services of the county tax assessor-collector.

Section 6.27(b) of the Tax Code isa more general provision than section 16(b) of the hospital district's enabling act, and

statutes.2section 6.27(b) is the later-enacted of the two A special law prevails over a later general law on the same subject unless themanifest intent isthat the general lawprevail. Gov*t Code § 311.026; see s, C't ofbake Dallas v. 555 S.W.2d 163, 168 (Tex.Civ. App. - FortWorth 1977, writ ref'd n.r.e.) (mustbe clear evidence of legislative intent that general lawprevail): seealsoAttorney General Opinion MW-388 (1981).

This isan instance inwhich the legislative intent is explicit that the general law should prevail. Section 6(b) of thebill enacting the Property Tax Code (Title 1of the Tax Code) provided:

All other general, local, and special laws inconflict with thisAct are repealed to the extent of the conflict, and the failure expressly to repeal or amend any law in conflict with thisAct isnot evidence of a legislative intent that the law not be repealed.

1. Section 6.27 is inTitle 1of the Tax Code. Title 1 isalso called the Property Tax Code.

2. The hospital district's enabling statute was adopted in 1977. Acts 1977, 65th beg., ch. 29,at 45; see also Acts 1987, 70thbeg., ch. 1034, § 6,at 3489 (deleting part of section 16(c) dealing with board of equalization). Section 6.27 of the Tax Codewas adopted in 1979 aspart of thebill enacting the Property Tax Code (Title 1of the Tax Code). Section 6.27 was not derived from a statute of equally broad application. Rather, it was derived from several provisions inthe Water Code. Derivation Table, 1 V.T.C.A. Tax Code, atXXVII (1982).

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Acts 1979; 66th Leg., ch. 841, §6,at 2330. Also 1.02 of the Tax Code provides inpart:

This title [theProperty Tax Code] appl to a taxing unit that is created by

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or pursuant to anygeneral, special, or local law enacted before orafter the enactment of this title unless a law enacted after enactment of this title by or pursuant to which the taxing unit iscreated expressly provides that this title does not apply. ion

Those provisions leave nodoubt that the legislature intended the provisions of the Property Tax Code to supersede conflicting provisions applicable to taxing units such asa hospital district. Therefore, we conclude that section 6.27(b) governs payment for the county tax assessor-collector for assessing and collecting taxes for the hospital district. See uenerallv Attorney General Opinions JM-996 (calculating "actual costs"); JM-655 (1987) (reasonable feenot to exceed actual costs).

SUMMARY I

The county tax assessor-collector for Reagan County is to be compensated for assessing and collecting taxes forthe Reagan Hospital District inaccordance with section 6.27(b) of the Tax Code.

JIM MATTOX Attorney General ofTexas

MARY KELLER First Assistant Attorney General

LOUMCCRKARY Executive Assistant Attorney General

JUDGE ZOLLIE STEAKLEY Special Assistant Attorney General

RICK GILPIN Chairman, Opinion Committee
Prepared by SarahWoelk Assistant Attorney General

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