HonorableC. J. Wilde countyAuditor Bueoes county Corpus Christi,, Texas
Deer Sfrt oplnioaHO. o-2122 IteaContraotbetueea B. Ii. BF.terand mews county.
In your lotier of Haroh 16, 1940, you requestour opinionas to whether the cmmiaaioners' court of Ikmoe~ countyas fir6t panty limy lawfullyenter into oontraotnith B. Y. Eaten,a8 seoond party,forthe '~rforwnoe of osrtain wrvioerras set forth in the oontraotas follows:
7parog of the First Part being desirousof employinga persoa of teohnic al knowledge,exparienoeand abilityto fW7AiEhexpert advioe and iafonm ation in the valuationof neTIpropertyin the &mnty' as well Bs illoreama in Value and additionsto prop~'Q alreadyin Ipueoes County,-8, and to work in moperation with the Board of Equaliaation, Coxmirsionmrs*Court, and the Tar Assessor-Colleotor in the oomtinuationof We present systemof valuationsused in Nueoes Couuty,uhioh is kmmn a6 the Stoner System,~aad being satisfiedthat Party of the Seoond Part is well qualifiedfor this positionsthe partieshereto do amtraot a8 followsa
"Partg of the Seoond Part does herebJr ooatraotto faithfullyand diligsnt- ly, during all reasonableoffioehours, and using his teohnicalkuowledge, expsrienaeand abilityfurnish expertadvice and infommtioa in the wlua- tion of nonpropertyin the County,as well a8 lnoreasesin value and addi- tions to propertyalreadyin Hueoes County,Texm, and in wopera- tion with the Board of Equalization,Conmissiowrs~Court,rrd the Tcrz Asse~sor-Colleotor in the oontinuationof the FesqlItsJrat&n of.tiuation used in NmoerrCounty,whioh 5.6kaom n8 the Stoner System~A
The ooafraotprovidesfor a'oonsideration af #226&b per month to be peid to Mr. E&es for a period of one year, and the oounfgalso to fur- nish office spaoe, olerioalhelp and israveling oxpauses.
As we understandyou, this empluymentis aaide from and in addition to the deputissallowedI&?law for %hetu assersorcoollaator, and the oom- pmsation thus to 'bepaid exoesdpthat permited m sta+ta to be paid suoh deputfea. Hon. C. J. Wilde, Page 2 (012126)
In the case of Ro r V. Rail 280 S.W. 289, the Waoo Court of CivilAppeals upheldthe -power o oomn-bsioners~ oourfs to make speoial oontraotswith expertsfor the properassessmentand valuationOf oil properties, H-or, in our opinion,the oontractwithwhich 10sars now oonoernedis not such a one as was under considerationin ths Roper oass.
Clearlya large part, if not all, of the servioesrequiredof Mr. Sstes in the instantcontractare serviceswhichthe tax assessor-oolleotor is privilegedas well as obligatedto perform. Ws quote fromthe opinionof the GalvestonCourt of Civil Appsalsln MarquartP. Harris County,117 S.H. (2d) 494, involvinga similarproblem,as follows:
%ile the Commissimers~Courtmay wlidly employ *skillsdexperts1to value for taxationpurposesprops* in speoialinstances,whsre technioalequip ment is required,sincethis odntraot- %y its expressterms - smbraoesa valuationof the entire taxablepropertyof %rri.s County,as refleotsdIy its tax records,it neosssarilysupersedesthe powsrs,duties,and fun&ions of the.taxassessorand collector,and sinae those duties are devolvedby law upon him, suoh an attemptedemploymentby that I&y of other personsto, in the first instense,psrfow suah dities instead,is an expenditureof pukliafunds for an unauthorizedpurpose.s
Our ansusrto your questionis in the negative.
Yoursvery tNly
ATl-QREEY.GE= OF TSXAS
By /s/Ohm R. Lewis
Glenn R. Lsris Assistant
GRLcLMregnr
APPROVRDAPR 16, 1940 AP- /8/ GERALD C. l4U-E OpinionConmittee ATTORNB?.' GBXEUAL OF TEXAS BTEW'B Chairman