Untitled Texas Attorney General Opinion ( 1988 )

THE ATTORNEY GENERAL
OF TEXAS
June 20, 1988
Mr. Sam H. Smith Opinion No. JM-918
Executive Director
Board of Tax Professional Re: Whether the registration
Examiners requirements of article 724433,
P. 0. BOX 15920 V.T.C.S., apply to personnel of
Austin, Texas 78716 a private collection firm that
has contracted to perform pro-
perty tax collection services
for a taxing unit (RQ-1159)
Dear Mr. Smith:
The Property Taxation Professional Certification Act
created the Board of Tax Professional Examiners and requires
rc- certain specified persons engaged* in appraisal
. . .' assessment,
. - _
or collection
_ of r.axes to register wltn tne boara ano
proceea towara certification by the board. V.T.C.S. art.
7244b, 5s 4, 11. You inform us that several taxing units
have entered into contracts with a private collection firm
providing that the firm collects all current and delinquent
property taxes levied by the taxing units. You ask us the
following question:
When a taxing unit does not, in fact,
employ an assessor/collector or collector,
and instead contracts with a private firm for
all functions related to the collection. of
current and delinquent property taxes, are
the field collectors of the firm and/or the
company officers who supervise and direct
collections operations for the firm required
to register with the Board of Tax
Professional Examiners?
You have not asked, and we do not address, the basis for
such contracts. We only discuss whether persons employed by
a private collection firm under contract to assist in the
collection of taxes must register with the board.
C
p. 4595
Mr. Sam H. Smith - Page 2 (JM-918)
Section 11 of the act sets forth those persons required
to register with the board and provides the following
(emphasis added):
The following persons shall register with
the board:
(1) all chief appraisers, appraisal
supervisors and assistants, property tax
appraisers, appraisal engineers, and other
persons with authority to render judgment on,
recommend, or certify appraised values to the
appraisal review board of an appraisal
district;
(2) the tax assessor-collector, tax
collector, or other person designated by the
governing body of a taxing unit as the chief
administrator of the unit's assessment
functions, collections functions, or both:
and other oersons who oerform assessment or
collections functions for the unit whom the
chief administrator of the unit's tax office
reouires to reaister: and
(3) all persons engaged in appraisals of
real or personal property for ad valorem tax
purposes for an appraisal district or a
taxing unit.
V.T.C.S. art. 724433, § 11.
You inform us that the board, pursuant to section
11(l) I registers field appraisers employed by private
appraisal firms, as well as the company officers of those
appraisal firms who supervise and .direct appraisal
operations, in those instances in which an appraisal firm
enters into an appraisal contract with an appraisal
district. Essentially you wish to know whether the board,
pursuant to the underscored language of section 11(2), must
register field collectors for a private collection firm and
the firm officers who supervise and direct theiractivities,
in an instance in which a taxing unit enters into a contract
with the firm "for all functions related to the collection
of current and delinquent property taxes."
The act treats those who appraise property differently
from those who assess and collect taxes. Pursuant to
section 11(l), u those who appraise property must register
with the board. As for those who assess and collect taxes, -.
p. 4596
.
Mr. Sam Ii. Smith - Page 3 (JM-918)
however, section 11(2),of the act only requires registration
of (1) the chief administrator of a taxing unit1 and
(2) those who "perform assessment or collections functions
for the unit whom the chief administrator of the unit's tax
office requires to register." With regard to members and
staff of a private collection firm, two questions must be
asked: (1) are they performing assessment or collection
functions? and (2) has the chief administrator required them
to register? If the answer to both questions is yes, then
such persons must register with the board.
SUMMARY
In an instance in which a taxing unit has
entered into a contract to obtain assistance
in current and delinquent tax collections
from a private collection firm, the field
collectors of the firm and the firm officers
who supervise and direct collections
operations for the firm must register with
the Board of Tax Professional Examiners,
pursuant to section 11 of 7344b, V.T.C.S., if
the chief administrator of the taxing unit's
tax office so requires. 1
- /,;f-&~
MATTOX
Attorney General of Texas
MARY EELLER
First Assistant Attorney General
LOUMCCREARY
Executive Assistant Attorney General
1. Every taxing unit has a tax assessor-collector, tax
collector, or chief administrator. Tax Code, 9 6.21
(county): Tax Code 5 6.22 (other taxing units). Regarding
the constitutional authority of the county tax assessor-
collector to assess and collect county taxes, see Attorney
General Opinion-JM-833 (1987), relying upon Tex. Const. art.
VIII, 5 14 and 518.
p. 4597
Mr. Sam H. Smith - Page 4 (JM-918)
.
JUDGE ZOLLIE STRAKLEY
Special Assistant Attorney General
RICK GILPIN
Chairman, Opinion Committee
Prepared by F. Scott McCown
Assistant Attorney General
p. 4598