Court Opinion

ID: 4136304
Source: CourtListenerOpinion
Date Created: 2017-02-18 02:12:06.286756+00
Date Added: 2024-06-11T13:12:23.449179
License: Public Domain

Honorable H. D. Glover        Opinion No. ~~-675
County Attorney
Reeves County                 Re:   Disposition of fees
Pecos, Texas                        received by County Tax'
                                    Assessor-Collector for
                                    performing assigned
                                    duties and for assessing
                                    and collecting taxes for
Dear Mr. Glover:                    Independent School District.

         Your letter of May 22,,1959, requesting an opinion
on the above.subject, reads in.part as follows:
                                                         L.
             "Please advise me whether or not the
         Tax Assessor-Collector in a county with a
         population of less than 20,000 who is com-
         pensated on a salary basis in the amount of
         $6,215.00   and who acts,as Tax Assessor-Col-
         lector for two Independent School Districts
         within the County is allowed to retain as
         fees of office an additional amount of 15        ,
         of currentcollections, l$ of271 S.W. 132
(Tex           1925) err ref'd. and Came&n County v. Fox,
42 S:t?zdA&'   affld' Com:App   61 ,S.W.2d 483 Reh.Den.,
Com.App., 64 S.W.2d 140. See'Also Attorney Gineralls Letter
Opln~ionon Request R2094, a copy of which is enclosed.
         As to fees paid under Article 2792: In Nichols v.
Galveston County, 111 Tex. 50, 228 S.W. 547 (1921),
.   .    .

        Honorable H. D. Glover, page 5     Opinion No. ~-675

        appellant County Assessor contended that fees paid him for
        assessing and collecting~independent school district taxes
        were for ex officio service and as such not accountable as
        fees of office. In overruling this contention, the Court
        said (p.549):
                   "After the statutes were enacted providing for
                 drainage districts and independent school dis-
                 tricts, and tb.atwh.enordered to do so by the      .
                 properly constituted authority the county assessor
                 of taxes shall assess these taxes, the assessment
                 of such taxes by him become the usual and general
                 duties of his office; Andythe performance of these
                 duties by him is made mandatory."
        The same reasoning would apply to the collection of these
        taxes.
                 It was therefore held that such fees were account-
        able as fees of office. (We note in passing that officers
        receiving a salary are specifically prohibited from receiving
        any ex officio compensation by Sec. 6(b) of Art. 3912e.
        Sec. 11 of Art. 38831 provides, however, three instances in
        which extra compensa,tionmay be paid, none of which-are
        material here.)
                 The Nichols case was cited by the court as controlling
        authority in Ta lor v. Brewster Count , 144 S.i#.2d314 (Tex.
        Civ. App., 194R+j+&r. 4        which held appellant County
        Tax Assessor-Collector was aA;ing-as an officer oftthe,
        County in collecting taxes for independent school districts
        under Art. 2792, and therefore his fees for such service
        were accountable as official fees. The theory and intent
        of,a salary basis of compensation for county officers, as
        opposed to a fee basis, are-well expressed in Attorney General's
        Opinion No. 0-3664,'from which we quote:
                   "In a salary county the fees to which the
                 officer would be entitled personally if'he
                 were on the fee system belong to the county.
                 The officer must collect them for the county
                 and place them in the Officer's Salary Fund.
                 It was clearly contemplated by the Legislature
                 that the salaries of county officers should
                 be paid largely from fees of office deposited
                 in the Officers' Salary Fund."
                                SWMARY
                      A County Tax Assessor-Collector who is
                 compensated on a salary basis must account
.   .    .

        Honorable H. D. Glover, page 6      Opinion No. ~~-675

                 for and turn over to the County the fees
                 collected under Articles 7258a and 7331,
                 V.C.S., and also'the 15 of assessments and
                 1% of collections provided by Art. 2792,
                 V.C.S., for assessing and collecting inde-
                 pendent school district taxes.
                                   Yours very truly,
                                   WILL WILSON
                                   Attorney General of Texas

        JRI:cm
        APPROVED:
        OPINION COMMITTEE:
        Geo. P. Blackburn, Chairman
        W. R. Scruggs
        Gordon C. Cass                                           a.,,
        Linward Shivers
        L. P. Lollar
        REVIEWEDFOR   TRE ATTORNEYGENERAL
        By:   LEONARD PASSMORE