Court Opinion

ID: 4138184
Source: CourtListenerOpinion
Date Created: 2017-02-18 02:33:29.453881+00
Date Added: 2024-06-11T14:36:33.418532
License: Public Domain

day 26, 1948

Hon. LaVern I. McCann           Opll-donNo. V-588
County Attorney
Hockley County                 Re: Fees of county tax
Levelland, Texas                   collector for collec-
                                   tion of county-wide
                                   school maintenance
                                   tax Article 2744e-3,
                                   Vernon's Civil Stat-
                                   utes, as amended.
Dear Sir:
            We refer to your recent letter from which we
quote:
          "Hockley County comes within the
     provisions of Art. 2744e-3, having an
     assessed valuation of taxable property
     according to the last approved tax rolls
     of not less than seventeen million dol-
     lars end a population according to the
     latest Federal Census of not more than
     Twenty-One persons per square mile. By
     proper election procedure; the people of
     the county expressed their approval of
     the County Wide Maintenance Tax ana the
     Commisvlonerlv Court entered its order
     and levied a twenty oent tax on the Hun-
     dred.Dollarv valuation of taxable pro-
     perty.
          "Collection of the tax began and
     at this time the .tax collector iv wlth-
     holding one-half'of one percent of the
     amount collected gs his fees of office.
     The rest of the tax money has been turn-
     ed over to the proper schools. There IV
     no litigation In the matter but there are
     some who disagree with his being entltleil
     to the money as a fee of office. I sln-
     cerely request an opinion from your of-
     fice concerning the matter. It iv my
     opinion that he iv entitled toa fee In
Hon. hVern   I. McCann, page 2    (V-588)

     the collection of the tax.
                    Brief of Law
         "Art. 274&e-3 Section 4 of the Re-
    vised Civil Statutes states the follow-
    ing:
         "IIt shall be the duty of the Com-
    missioners Coart; after such tax shall
    have been voted, st- the time other ~taxes
   'Tarelevied In the county, to levy a tax
    under this'law of not to exceed Rrenty
 ' .:'(?O#),'
          Cents on the One Hundred Dollars
   :,:'valuat$on
              Xn saza county for that year.
    Such taxed'&all be assessed by the Tax
   .t$ssesvorand'collected by the Tax Assessor
    as other Taxes are assessed and collected.'
          "ht. 2744e-3.Section 11 oftthe Re-              "
    vised
      ;. .~Clpil~:,?~a~~utelr~:statesthe  ~f~ollo+.ng:
          “‘Taxes thus levied by the Commis-'
    sloners Covt, shall,be asses,sed,a.ndcol-
    lected ins~~~ccordance~‘.with 'aqplicabl~e, laws. '
          llIi-~'
               y:,gp-$!!~;&:*,;, ,the.:l
                                       ,,&     of'th;
    secti&& ~quoted,,"above   thatthe tax .ls,   to
    be assessed~'bnd','collected  'in.amordance
    with applicable,:latisI,.  From.those,laws the
    Tax Assessor.and,Foll,ecto~+$s,:'   eutlt.ledto
    a fee 'far,._th.e'."cdil'~~t.~on
                                 .oof.~
                                    'taxe'a. ,,,'T.t
                                                  ,~
                                                   ":,'
    sebme'Itli&; :+$F,:,J939;,$?t~~~;'~~~?lsed,.~,~iv;L1",
                                                       ~~:.
    Statutes~,
           ;:: asp
             ,,-.  it'
                ,*:,.
                   ! _.&atWjr.'
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                                 ii,.
                                   +"':;,
                          :.,,;*~:&;     <:,.y
                                           1,.     :>
                                              2.:‘:‘   ,~.
                                                        ,.
         " ,.Ti;;&.ahalp.$&.A&p~&     r  it&.'e'oij&Lf  j
                                                      ,:~
    tion bf.ta'keszas;&nDensation:.fory'theser-‘::~:!~
    vices of'the"c’ollector,  be'gkming with the"
    first day of September of each year, five
    per cent.on the first t&en,thouvand,dol-
    lars c'ollebted~f,or the'State;"and four,,per
    cent.ou,the~.next.,~~,ten'thousand
                                    ~dollars so
    collected'.forthe; State, a&¶ arm Peru cent
    on all collected over112 Tex. 209, 246 S.W. 654.
              In view of the foregoing, It seems apparent
    that the Legislature did not intend to allox county as-
    sevsorv and collectors of counties in which a county-
    wide school district had been created under Article
    2744e-3 any compensation whatever for performing the
    duties of assessing and collecting the taxes of such
    district, otherwise It would have clearly provided for
    such compensation as It had done In each of the three
    preceding similar statutes so enacted.
              Accordingly, it is our opinion that no commlv-
    slon or compensation may be allowed the county avsessor
    and collector of taxes for either assessing or collec-
    ting the taxes of a county-wide school district under
    Article 2744e-3, V. C. 9.
                           SUMMARY
              No commission or compensation may be
         allowed the county assessor and collector
         of taxes for either assessing or collecting
         the taxes of a county-wide school district
         under Article 2744e-3, V. C. S.
                                        Yours very truly,
                                    ATTORNEY GENERAL OF TEXAS

-   ATTORNEY GENERAL
                                    BY
                                         Chester E. Ollivon
    CEO:mw                               Assistant