not tho.ss Of the Oth6rF. TLe language quoted below from irtlole 1065b well substantiate8 thlo lnfsrenoc:
-Any . . . munlolpallty or dlotriotlr. the State or Tex60, located bntlrely within thb boundarleo ot another Wnlolpality or dlotriot 1s Persby empowered, to authorize, by orllnmoe or rcsolutlon, tEe ?ar :sscss~r, ?oarl of ,I>lti6LiXl 62 Te~i COl?CCt;Z 2,' the Z'URIOl;:ei!tje 1::
non. Tom L. Hartlap, paga 3
which it is looated to not as Tu Aaaa~~aor, Board of Equalization and Tax Collaotor raapeotiraly for tha munioipalitp or diatriot so availing it88ir 0rtM aarrloar of 8da orrloora and Board or Equalization. "The property in said muniolpality or dlatrlot utlllabg tha la r r io a ofa auoh Aaaaaaor, Board or Lqualizatioa and Collaotor shall ba aaaaaaad at the rams value as it is aaaaaaad ror taxing purposes by tha munloipallty or dlatriot tha larrloaa or whose offloara and Board of Equalization lr a being utlllzad. qhan tha ordlnanoa or resolution la paaaad making lrallabla thalr aarfloaa, said ~aaaaor shall aaaeaa the taxes for and parfona the dutlw oi TU Asaoaaor for tha munlolpallty or dlatrlat so arallln6 ltaalr of his larrloraj tha said Boar4 Of EquallzatlOn shall aot as and perform tha dutlaa oi a Board or Equalization for said munlrlpallty or dlatrlot so availing it80ir OS its aarvloaa, and said Collector ahall aollaot the taxes and aaaaaemants ior, and turn over as soon aa rollaotad to the dqoosltory of said mnlolpallty or dlstrlot or to auoh other authority as la authorlzad to raoalta auoh taxes and assessments, all taxes or money, so oolleotad, and shall perform the duties or Tax Cobleotor ot said munlolpallty or dlatrlot so availing ltaelt or his aarrloaa. "In all mattara partalnlng to auoh aaaaaamanta and oollrotlona tha said Tu Aaaaaaor, Board of Bquallzatlon and Tax Colleotor shall ba, and hereby are, authorized to aot as and shall perform respectlvcly th6 duties of Tax Assessor, Board or Equalization and Tax Collbotor of, end according to the OrdlnsncbS end rbSO1UtlO5S Of th6 inunioipality or district 80 availing itselr 0r their 8ervlc68, 6nd according to lw."
The Legislature In the energency C1SUS6 0r the act COdlflbd as Article lG6Ob provid6S that ov6rlap;ing dlstriots and munlolpelltl6s with separate assessins and ooll6cting 6gO5OibS h~v6 caused hardship and confusion and added to the expensa of assessing and oolleotlng, and t.tis aot was to rbllbV6 auoh OOllditiO5S. Yerely using the eOrViO68 or one 0r the 0rricara or board 0r another district or munlolpa!.lty would b6 no r61lef to the 005fUSbd situation, in iact, it would cause greater confusion. It 1s only the utl1izetion of the ssrvioes 0r all th6 0rfic6rS End board by such municipality Or tiztrict WLiCii ilou-? brin; eb0;lt t!.e deflred .
Mon. Toa t. Eartlay, pc.sa I
Too hots r0cwt0a that we furnlah roop this oplnlon by Juan ). Is believe 8hat tba an8wu ro bats &Iran to your first quoatloa 8t the prorOut tlaa at lwat raadarl moot our lna vuia 8b* g other quo8~lonr luedt~ti ia rour raqtboaL CLom?ora,