Untitled Texas Attorney General Opinion ( 1953 )

Hon. J., W. Edgar opinion Nor S-68 ,Commlssloner of Edtiaatlon Tejras Education Agency Re: The aiijiunt of the:bond Austin,, Texas required of assessos- <. collectors of taxes for Independent school dls- Dear .Sir: trlcts. You have requested the opinion of this office as to.,,the amount of bond required for the aesesaor-col- lector of taxes of an independent school district. Chapter 62, Acts of the 53rd Legislature, 1953, page 88 (Article 2779b, Vernon’s Civil Statutes) provicjes: :,. “S~@ction lc Boards of !l?rustees of Inde- endent School Dietriots operating under the ,g neral Law are authorized to appoint an &i@essor-Collector of’Taxes for their respec- tite school Districts for a term of office not to exceed three (3) years, to be deter- mined by the aboard of Trusteee; providing ,that such Assessor-Collector shall give pond, to be executed by a surety oompany ‘authorized to do business in the State of Texas, in an amount sufficient to adequately protect the funds of such school diatzict in the hands of such Assessor-Collector, but In no event less than twice the largest &mount collected at any one time in the pre- ~@eding fiscal or calendar year, to be deteti- mined by the govering body of such School District .‘I Article 2791, Vernonss Civil Statutes, was pre- vlousiy..the general statute governing the tax aasessor- oollectbr for Independent school dlatrlcts, It provid- ed for bond In double the estimated amount of taxes which would be colleoted annually. It is the obvi,ous ‘intention of the Legirlaturg to ohange the amount of bond required. Artlale, 2779b requires a,bond of at least “tnicb the largest amount oollected at w one time In the tieoedlng ftis,cal or calendar year*” The amount of such bond 16 to be determined by the dlmtrlat bard of trustees a Hcp J. W. Edgar, page 2 (S-68) .Tax collectors are required to report to their responsible governing body and deposit In the district depository all taxes collected Lwithin designated periods e For instance, Artbcle 7249a, Vernon’s Civil Statutes, requires the co’unty collector to’pay to the county treasurer the taxes’ colle,cted by him in the pre- ceding week, Article 2801, Vernon’s Civil Statutes, providexat the collector of a city or town which con- stitutes an independent school district shall.pay over monthly to the tr,easurer of the school board. the school taxes collected by .hlm. Articles 2744e, Vernon’s Clvfl Statutes, et seqe9 governing county-wide districts, and Article 281511, Vernon’s Civil Statutes, governing junior college districts, req’uire the tax.cLollector to’pay month1 to the school depository the taxes:collected by lzic? If the assessor-collect& af taxes for an in- dependent school district is required by statute ~to de- posit his collections with the school depository or treasurer at stated periods, then the schopl board is to require him to post a bond~of not less than twice ‘the largest amount collected during any such period in the preceding fiscal or calendar yearr~ If no statute stlpu- lates a time for the collector to deposithis collections with the school depository or treasurer, then it is within the discretion of the district board of trustees to require collections to be deposited at specific dates, and to set the collector’s bond according to the amounts previously collected d’uring the periods so established. SuMMAFiY The minimum amount of the bond to be required of the tax assessor-collector of an independent school district under Article 277913, Vernones Civil Stat,utes (Ch* 62, Acts 53rd LegPp 1953, p+ 88) is twice the largest amount of taxes collected in the pre- ceding fiscal or calendar year between any two successive dates on which the assessor- collector is required to deposit tax collec- tions fn the district depository, Where Hon. J. W. Edgar, page 3 (S-68) there 1,s no sta,tute flxlng the period ,between required deposita, the,d,&atrlot board of trueteea may fti the time within *hioh deposits mulilt be made,. I: Youra very truly, APPROVED: JOHNBEN SHEPPERD Attorney General J. C, Davis, J!F~ County Affairs Divleion Burnell Waldrep Executive Aeelstant John Ben Sheppard Attorney Qenexal BEL:am