December 11, 1974 The Honorable M. L. Brockette Commissioner of Education Texas Education Agency 201East 11thStreet Austin, Texas Opinion No. H- 469 Re: May Houston Independent School District appoint a tax assessor-collector other than the tax assessor-collector of the City ofHouston. Dear Mr. Brockette:

We have been requested byyour office to determine whether the Houston Independent School District may legally appoint atax as~sessorcollector for the School District other than the tax assessor-collector for the City ofHouston. You ask this question because there are conflicting statutory provisions on the matter.

On the one hand, the 1923 special act which created the Houston Independent School District, although careful.ly designing it not to be a municipal school district, provides in Section 30that assessments and taxes for the district are to be made and collected by the assessorcollector for the City of ‘Houston. Special Laws of Texas, 38th Leg., 

### 1923,ch. 91, p. 331.

On the other hand, Subchapter F of Chapter 23 oftthe 1969Texas Education Code also deals with the assessment and collection oftaxes by or on behalf ofindependent school districts. Section 23.92specifies that thenboard oftrustees ofan independent school district, other than a municipal school district, “shal.1” select an assessor-collector by one ofthe following methods. The’board ofa non-municipal district can either appoint its own assessor-collector (823.93), designate the county tax assessor-collector as the assessor-collector for the school district ($23. 941, or appoint an assessor only and provide for collection ofthe taxes either by the county tax assessor-collector or the assessorcollector of any city located wholly or partial,ly within the school district

p. 2144. .

The Honorable M. L. Brockette page 2 (H-469)

(523.95). Further, the board ofanon-municipal~ distri~ct may authorize the tax assessor or the tax coll.ector ofany incorporated city or town within its boundaries, either partl,y or entirely, toact as the tax assessor or collector, respectively, for the school district (523.96). School districts are also allowed to consolidate their tax assessi,ngcollecting, if they choose ($23.97).

In our opinion these latter provisions are controlling and camp-:l an affirmative answer to **your** question. The purpose .ofthe 1969 Texas Education Code, as stated in 51.03, is “to bring together, in a unified and organized form the existing law relating to tax supported educational institutions and to simplify, cl.arify, and harmonize existing law. ” Unlike the later ‘1971,act which added to the Code provisions relating tohigher education (Acts 1971, 62nd Leg., ch; 1024, p. 3072), the 1969 act did .not specify that it was only a recodification without substantive change. Section 1.04 ofthe Code states: “This Code shall apply to al,1 educational institutions supported either wholly or in part by the state tax’funds unless specifically excluded. ” The Houston Independent School District was not specifically excluded. Therefore any inconsistent provisions ofa general, special or local law dealing with the Houston Independent School District must be disregar,ded unless they have been expressly saved from repeal. ‘The provision in the 1923 special act which appoints the tax assessor-coll.ector for the City ofHouston the assessor-collector for the Houston Independent School Distrirzt has not been saved from repeal and therefore is no longer applicable. See also, Article 2792-l., V. T. C.S., -- which was saved from repeal. The cases ofHouston Crane Rentals v. City ofHouston, 454 S.W. 26 216 (Tex. Civ. App. --Houston l,st., 1970, writ ref., n.r. e.) and Campbell v. City ofHouston, 464 S.W. 2d 372 (Tex. Civ. App. --Houston 14th, 1971, no writ) concerned matters which arose before the Texas Education Code was adopted and do not govern post-Code situa,tions..

Accordingly, the Houston Independant~School District may appoint atax assessor-coUector for the school district other than, the assessor-collector for the City ofHouston in conformity with Subchapter F of Chapter 23ofthe Texas Education Code.

ps 2145The Honorable M. L. Brockette page 3 (H-469)

SUMMARY The Houston Independent School District may appoint atax assessor-collector for the school district other than the tax assessorcollector for the City ofHouston. V$y truly yours,

Attorney~General of Texas APPROVED: 

# YiIazbvL

DAVID M. KENDALL, First Assistant

C. ROBERT HEATH, Chairman Opinion Committee lg

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