pxdecesor statateto article8885, V.T.CS. AttomeyGawal Opiion H-1120 (1978) at 3. Article 8885. V.T.C.S., doesnot eqmsly exempthm registrationthe constitutionalcountytax assesor- ~U~if~or~hasapprovedaninMocalcontractforanothatcodng~twOpaformduties reb>othe- or collectionof taxes."17However,se&ion15 of article8885, V.T.C.S., adoptedsevaalyeanaRafheiwlsnce of AttomeyGawd Op.&ionH-I 12O;mayin effect exempt suchtax asxsor+&ctom Sedion IS providesas follows: "Anapplicautmustbe at least 18 years of age, a nsident of the State of Texas, a personof good moralchracbx and aeh$v agag& in apprais4 a.wsssmBlt.or colledion for a tdng unit?"
Itistheboardkopinionlhatacountytax asseswrcollectorwhohasapprovedacontmctto transfa assessmentand collec$ionsto anotherpolitical subdi~on is not %ctively algaged in appraisalsssssmenfor~Uectionfora~rmif"amithaeEmisncithanquirrdnorpamittcd toregis&withtbebosrd.*9
Thepbrase%ctivelyaqaged"appearsinmanyTexasstahtes. Forexampk,fourmemh of~TotasBoardofArchacctural~mustbe~~whohavebeen"activey~ in the practice of architecturefor five years precedhg their appointmenLmThe InsuranceCode providesthatnoU~shallbcgrantcdtoanypersonunlessthatpcrson"isorintendstobe,
"Tax Cdc 5 624(b).
"V.T.CS.ut888S,$lS(~uided). Ihe~wrp~h1983and~cdrprcctionlS ofmiick7244b.V.T.CS. ActofMay26,1983.68thLq.,RS.,c.h980,~ 1.1983Tcx.Ga~Laws5329,5338. Article 7244b was xedc&ated as article 8885. V.T.CS, in 1989. Act of Feb. 22,1989,7&t Leg.. R.S., ch. 2, $8 14.04, 16.02(d), 1989 Tcx. Gw. Laws 123,181.199.
22 TAC. 8 6?.3(3)(C).
V.T.C.S. art 249a, 5 2(a)(l). The HonorableJames. M Kubovisk - Page 5 (DM470)
actively engaged in the sdiciting or writiugof insurance for the public genexaUy.*' The rule allowing attorneys hm other jurisdictionsto be admittedto the State Bar of Texas without exaamhon requks the applicantto bavebee0 ktively and&shfiaUy atgaged"in tbe practice of law as his or hexprincipalbusimxsor occupationfor at le& five of tbe last sevea yearsP
The phrase"activelyengaged"is not definedby article 8885, V.T.C.S., and we have not foundsnotha statutethat definesit. Words in a statuteare ordharily given theirplainmeaning,n andadictionarymaybc~~~todctcnminethcmtaningofaw~~ Adictiomuyhasdefhed "actively," as "in an active mauntx,~ aud "active" as "a by action ratha than by contemplations "Engaged"has been defmedas "occupied, emp10yed.~ In a case involving admissionto the RhodeIslandStateBar by reciprocity,the RhodeIslaudSupremeCourtdekrmined that kgaganwt in the activegeaad practice[of law] meansa showingthat the legalactivitiesof theapplicantwerrp~~onafull-timcbasisandconstitutcdhisregularbusiness.'~
In the contort of section 15 of srticle 8885, V.T.C.S., we believe that a person"actively eagaged in appraisal assessment,or collection for a taxing unip must do .the actual work of asses&g ad c&zting taxes The boardreadssection 15 as limitingsection 1l(2) of article 8885, whichreqires%etax assessor-collector,tax c&xtor" and variousother personsto regktcr.
=%a Codcart. 21.14,s 5.
nBigHAuto AuaSon. Inc v. SaenzMotors, 665 S.W.2d 756.758 (Tex. 1984).
=%a! ofh. Chm'n v. Duncan, 174 S.WZ?d326,328-29 (Tex. Civ. App.-Amarillo 1943, writ nf d) (court mayconsult~dictionnrytodctcrmincthe~ofawordorphrascina~~~).
"1A C.J.S.Aaively 756 (1985).
WEBSTEWSTHRONEWINTERNATIONALDI~ONARY 22 (3d cd. 1969).
=Id. at 75 1 (all capital letters in ow).
=P&ionr ofJackson mdShi&iv, 187 A.2d 53$, 540 @U. 1963); see Appeal of Rogem, 83 A.2.d 517 (Ma 1946) (pctitioncr whose law practice was of a desultory natux. consisting of a few cases, consultatio& and debt collections, was not "adively and continwualy engaged in the pm&x of law"); c$ Lucius v. S&z&Board of Bar Exmnimm, 503 P.2d 1160 (NM. 1972) ("adual pm&e" is opposite of casual, occasional, or clandestine pmctic+ md implies adivc, open and notorious eqagemmt in a busims, vocation, oxprofession).
'W.T.CS. art. 8885.8 IS. The HonorableJames. M. Kuboviak- Page 6 m-470)
We b&eve &at &is is amnable con&r&ion of sections 11 and 15 of article 8885, and accurdinglywe will deft to the boa&s judgmenton this matter.M We conclude that the tax assesor-coUectorofacounQthat cm&ads uadcxsection6.24(b) of the Tax Code to have its taxes Ahted