Court Opinion

ID: 4145418
Source: CourtListenerOpinion
Date Created: 2017-02-18 03:56:30.459921+00
Date Added: 2024-06-11T14:37:15.520209
License: Public Domain

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        :OFFICE   OF THE Al7-ORNEY GENERAL OF T.EXAS
                             AUSTIN

    Bonoreble~H. A. Bodgas
    Colult~s\ud.ltor
    Imll~E3on Couilt?
    GeorgatoiiR,Texas
                                                               .- ._.

                                 .
Booorable 8. A, Hodges, Fage 8

          The authority for tax oollootlng tours IA the
county by the tax--assessor-COlk+CtGr is founds in Article
9255, Vernon's Annotated Civil Statutes. This statute,
as origloally enaoted by the Le&alature, (A&a 1576,~p.
260; General Laws, Vol. 0, p. 1096) read;
                       ..
          “Sea. 7. 'TJx Collector of.Taxea shall be&
     (ha oolleotlon of ths taxes of their respeotive
     colintlcaannualljron the first days of October,
     or 60 soon thereafter as he ~aap be nblo to obtsln
     the proger asoessamt rolls, books or date upon
     vhioh to proceed with the buslnezs; and be shall
     post up notices, not less than three, at publio
     places, in each voting or mgistrate*s precinct
     lo his county, at least twenty days previous to
     the day said tax-Flyers are required to neet him
     fGr ths purpose Of paying their taxes, stating
     in 6eM notice the timsand ~lncss the sum are
     requlrod to be mid; end it shall be the duty(b),   supra,   does   however   pm-
 ride     ai rollows;      ‘. .
                 =fiaoh orffocr   maed in this P.ot, where he rc-
          celves    a salary   88 coopensation   for his services,
          shell   be cmowered and u6rEitted to ourch.aseand
          have char&to         his co&y     all reasonsblo expense8
         ,,necessaryin the proper and lo@           conduct of his
          office * * *- (mphosis ours)
            Thlf3eeotlon of Artiole 3399 is applicable to
.'~illliamon County, a salary oounty, aa recognized in your
  oomunicat ion.
              It, uuQor Artiole 7255, supra, the oomlaaionors~
kdurt   should order tha tax essessor-collector to nuke the
 t8X collciotingtrip8 dasoribed in such etatute, it Is our
 opinion thnt the ex;;ensesinoident thereto, would ootr;e  with-
 in th6 quoted provision of Artiole 3SQ0, ?eotlon (b), suprat
 Aocordingly,    the oomissioners * court would be authorized to
 a.llow such expenses to the tax assessor-col~leotores were
 reasonable aad neceesary in complying with the ordor. 36
 question of that vihlch oonstitutes masonable and neoassary
 axpensos, mnifestly, 13 a question of Pact, and is to be
 detcrtincd by ths oocz&aioners' court itself. In this,con-
 naotion, vie point out that the atatutss are silent 8s to
 the rate p6r nlle, as traveling expense, aJ,lowableto a tax
 assessor-collector, wM.16 on offioial busir.e88,
           Youare, therefore, reapaotfully advised that it
 io the~opfnlon of thlfldnpartmnt that the taz aasesoor-
 OOlleOtor is 6ntltled to allowances of actual and naceasary
 erpenaes icourrod Sp him while on tax collecting'trips in the
 county, when oldered to do so by the OiSx2Ris~iOAerS~ court of
 the County, and to such exp6ansesonly,
           Moreover, it l'sthe oFlnicn   of this departeent that
 the tax assessor-oolleotor could not logally be alloT:;ed auy
 expenses for tax collecting trips taken   bp bin upon his om
Xonorablo    8. A, Hodges,      Pa@ S

lnltla&vs,   and when not        ordered    .to    do; 60 by the    oozzmiasionere@
~court or the oounty.
             We trust   tk:ia   answer8    your     inquiry    8atlefaotorily,
and rezain
                                                  Very truly    yours

                                           ATTOR-El3GZXRAL OB TEXAS