R-58
E ~KNEY GENERAL
PRICE DANIEL ATTORNEYGImEHAI.
February140 1947
Hon..CharlesT, Banister OpinionNo, V-58 County Attorney NavarroCounty Re: Navarro - .JuniorCollege, - - Corsicana,Texas Gounty Asse330r-C;01- lector for, necessity of to make bond imder Article 2815h,, Section 11, VaAXrSa Dear Sirt Me acknowledgereceiptof your letter of re- cent date whereinyou requestan opinionfrom this De- partmenton the followingmatterssubmitted,in sub- stance,as foilows,: e locatednear er Article281511, thereofis makinguse of the ssrvieesof the Navarro County Assessor-Collector to asses8 and col- lect taxes for the Collegeunder AY%icle 2815h,Se&ion 7b (a)& Said Aasesaor-Col- lectorhas, of ceurne made the bond erdi- narily requiredof a county Aaseas@r-Gel- leatora Section11 of Article 28l5h, pro- vides for a bond for "the Assessor-Collector of taxes for the JuniorCollegeDistrict." Chmetfond Shouldthe NavarroCounty Asse8ser4MJsctor make an additional se rate bond under Sectionlla Article 28 r5h# for the specificprotectionof the JuniorCollegeFunds? Articlei'247$, VsAaCaSa,requiringa bend for State taxes, provides,among other things,that each CSUA- ty Assessor and Collectorof Taxes, beforeenteringOA the duties of his office,shall give a bond payableto the Governorand his successorsin office in a sum which shall be equal to ten (lO$)per cent of the full ameunt of the State tax of the countyas shown by the last pre- cedingassessmentsprovfdedsaid bond shall not exceed Fifty Thousand(#50,000,00) Dollars* Thfs statutefury HOG GharlesT. Baaiatar- Page 2, V-58
ther provides"Said bond shu. be conditionedfor the faithfulperformanceof the duties of his officeas Assessorand Collectorof Taxes for and duringthe full term for which he was cleatedor appointed." Article7249 provides,in effect,that the Assessorand Collectorof Tsma shall give a bend aimi- lar to that requiredof him by the State with like CeAdi- tions to the Ceuaty Judge of their reapeativeCGlDtieB and their successorain offloe in a sum Aot less than ten (lU$)per cent of the whole amount of the aeunty tax, as shown by the last precedingassessment; rovidedsaid ",;;," shall not exceedFifty Thousand(~50,0&3,00) Dal- e Article 281511.Section7a. V.AJ.S.. r at page 701, providesia part as follows: - "The Assee*orand Colleaterof such Junior Colle e Districtashall amew the taxes and coflect the same in the manner A@W providedby law for the cellectienof ad valoremtaxes by Couutp Assessorsand Collectore.n
reads in Article 2815h,Section7b, Subseation part as follewsl (cl; .. lieu "1~ _. of^the . mannerof assessment .. . . ana collection0s saxes, as proviaeam Section7a the Board of Educationof said Junior.Coliege Districtmay providefor the assessment,equalJsation, and.collectionof taxes in the manner fallewing,to-wit: .
*(cl The Board of,Eduoationof mch JuniorColle e District Lf they refer to do so may h8ve the tax&s of thei$ District assesiedand eellecttdby the Asaesserand Collectorof county*axes $n the countyis which said Districtehall be loaatad,or collectedonly by the Assessrrand CeUector of ~aw8y taxoepand IA such @Vent,8Uch taxes shall be assessedand collectedby said countyofficers,as the case may be, and turned over to the treasurerof the JuniorCollegeDietriotfer which such Hon. CharlesT. Banister- Page
taxes have been collected, Under the facts submitted,the XavarroJunier CollegeDistrictis makinguse of the serviaerof the NavarroCounty Tax Assessor-Collector to assessandcol- lect taxes far the aollege,,When it has been decided that the County Tax Aesesaor-Collector shall act as such for the