Untitled Texas Attorney General Opinion ( 1975 )

April 1, 1975
The Honorable James E. Nugent Opinion No. H-571
Chairman, House Transportation Committee
P. 0. Box 2910 Re: Whether a county
Austin, Texas 78767 auditor must be appointed
in Kerr County.
Dear Chairman Nugent:
At the direction of the House Transportation Committee, you have
requested our opinion concerning whether a county auditor must be appointed
in Kerr County.
Article 1645, V. T. C. S., provides:
In any county having a population of 35, 000
inhabitants or over according to the Last
preceding Federal Census, or having a tax
be appointed every two years an auditor of
accounts and finances, the title of said
office to be County Auditor,. . .
In Attorney Genera,1 Opinions WW,-1142 (1961), and G-4828(1942), thi,s
statute was held to be mandat:ory. Since we have been informed that Kerr
County had a tax valuation of $51, b22, 707 in 1974, a county auditor clearly
must be appointed pursuant t,o the procedure provided in artic,le 1647, V. T. C. S.
Article 1645a-9, which purports Taoprohibit the appoimment of a county audi-
tor in counties of a populat:ion less than 25, 500 except upon petition of the
commissi,oners court is inapplicab:lle, for article lb45 is of subsequent enact-
ment. Popham vi Pat,terson, 51 S. W. 2d 680, 684 (Tex. Sup. 1932).
SUMMARY
A county auditor must be appointed for Kerr County.
Attorrwy General of Texas
p. 2555
The Honorable James E. Nugent - Page 2 (H-571)
Opinion Committee
jwb
p. 2556