HonorableAllen C. Wilson Overruledby O-6344 CountyAttorney in so for as it conflicts Kendallcounty Boerne,Texas
Dear Sir: OpinionNo. O-1821 Re: Tax Assessor-Collector'sfees for assessingthe taxes of an independent school district.
Your requestfor an opinionof this departmentupon the above stated question has been receivedand consideredby this department.
To be assuredthat ve understandyour questioncorrectly,we quote as followsfrom your letter:
"Art. 2792, R. C. 5. providesthat tha CountyTax Assessor- Collectormay charge independentschool districts1% for assessingand l$ for collectingthe taxes of the district.
"The questionarises, in regard to the assessor'sfees only, whether this 1% is intendedto be l$ of the taxes due the districtor l$ of the assessedvalue for the district."
The applicableportionof Article2'792,R. C. S. 1925, as amendedby the Acts 1937, 45th Legislature,p. 637, ch. 312, section1, providesas follows:
when a majorityof the Board of Trusteesof an Independent Districtprefer to have the taxes of their Districtassessed and collectedby the CountyAssessorand Collector,or collected only by the CountyTax Collector,same shall be assessedand collectedby said County Officersand turned over to the Treasurerof the IndependentSchool Districtfor which such taxes have been collected.... When the CountyAssessor and Collectoris requiredto assess and collectthe taxes of IndependentSchoolDistrictshe shall respectivelyreceive one per cent (1%) for assessing,and one per cent (1%) for collectingsame."
This departmentheld in an opinionwritten by Hon. Scott Gaiws, Assistant AttorneyGeneral,dated October29, 1931, addressedto A. E. Nabors,found at p. 720, Volume 327, Letter Opinionsof the AttorneyGeneralof Texas, Hon. Allen C. Wilson, Page #2 (O-1821)
that under the provisionsof Article2792, RevisedCivil Statutesof Texas the Tax Assessor-Collectorwas entitledto receivean amount equal to the statutoryper cent of the taxes so assessedand not a per cent of the taxablevaluesofthe propertyin the independentschool district.
You are respectfullyadvisedthat it is the opinionof this departmentthat when the Comty Tax Assessor-Collector is requiredto assess and collect the taxes of independentschooldistric+sunder Article 279, Revised Civil Statutesof Texas, he shallbe entitledto receiveas his fees one per cant (1%) of the amount of the taxes assessedfor the districtand one per cent (1%) of the amount of the taxes collected.
Trustingthat this satisfactorily answersyour inquiry,we are
Yours very truly
A'JTORNE3 GENERALOFTEXAS
s/Wm. J. Fanning
BY Wm. J. Fanning Assistant
s/ GrundyWilliams
m GrundyWilliams Assistant
s/ GERAIDc.MAHH ATTORNEYGERERALOFTEXAS
APPROVE3OPIRYOIV COMMITPE BP B. W. B.