by anotbcr entity is not actively engaged in assess& or collecting taxes withinthe meaningof section 11 of article8885, V.T.C.S., andthaehre is not nqcired or permittedto register with the Board of Tax ProfessionalExamin= underarticle 8885, V.T.C.S."'
Jnviewofourdecisionthecountytax asscssor+&c$or may not be certifiedby the board, we will not addressyour questionaboutpaymentfor the course work requiredfor certiEcation."
'9%~coo16willordimuily adopta wostmctiwplacedon B statuteby a depa+ht charged with its administrstoo, ifthe wosimdion is masooable. ollwrl v. Kadme, 427 S.W.Zd605,608 (Tcx. 1968).
"We do not bclievc~that section 11A of article 8885, V.T.C.S., req&es a different result. This provision, -ooll& of a wlmty with a poplhtion of 1,ooo,ooo or lxxx," applies Whi&crenpltflOUlICgiWlrcgistration"[~]taxsssegor wh~ornotthcwontytax asssmr-wllwtor is actively engage.3 in assessing or collecting taxes. Tax assessor- cOllCChSCXZP@dby~llAarC moreover subject tc contiuukg education rcxphwm specifically applicable only to them See Tax Code 0 6.235.
=22 TJ,.C. Q623.3.
p. 2660 The HonorableJames. M. Kuboviak - Page 7 (DM-470)
SUMMARY
When the commissioncrs court of a comty contracts under section 624(b) of the Tax Codeto haveits taxes collectedby anotherentity and the
the wntnct wouldnot be subjectto approvalby an individualwho assumes the office of tax assessor-coUectorduriugthe term of the co&act The tax assessor-c&xtor of a countytbatcontractsundersection 6.24@) of the Tax Cudeto have its taxes collectedby anotherentityis not actively engagedin asses&g or collect& taxeswithinthemeaningof section 15 of article8885, V.T.C.S., andthereforeis notrequinxior permittedto registerwiththe Board of Tax ProfessionalJ&mkrs underarticle 8885, V.T.C.S.
DAN MORALES AttomeyGeneralofTexas
JORGE VEGA FirstAssi&mtAttomeyGeneral
SAR4HJ.SHJFZBY cbsir,opiioncummittee
PmparedbySusanL.Ganison Assi&mtAttomey General
p. 2661