Untitled Texas Attorney General Opinion ( 1965 )

THE Amro Y GENE-L
a’EXAS
December 21, 1965
Honorable James A. Morris Oplnlon No. C-569
District Attorney
Orange County Re: Various questions fnvolvlng
Orange, Texas the constructionof Article
2792, V.C.S. and H.B. 243
in reference to the appraising
Dear Mr. Morris: and collecting school taxes.
You requested the opinion of this office upon the
following questions:
“,QUESTION
: Can the various aohool dlatricta
along with the Incorporatedcities and county
employ a single appraisal or appraleing firm for
the entire county and then each of the independent
school districts and cities we his,appralsalfor
the pUrQOSe of asaesalng taxes maa upon his
evaluation assessed in their InCorpOratedlimits
or school boundaries?
“QUESTION: If the incorporatedcity and .
county does not deslre to Join in thla arrangement,
could the school clfstrfctsmake suoh an arrange-
ment and employ an appraiser, paging him the
amount that each agrees to pay and using his
evaluation for the purpose of aaseeslng theft
taxes and then for the County Tax Collector and
Assessor of Orange County collect their taxes
based upon said evaluation,of course, paying
the County Tax Collector and Assearor for the
aervlce.
“QUESTIONP If these questionsare ansuered
negatfvely,then can the several independent
school districts have their tax collector and
appraisersappraise the property and turn this
appraised value over to the County Tax Collector
and Aaaeasor for the purpose of collecting their
taxes at their appraised evaluationof the property.”
-2749-
. r
Hon. James A. Morris, page 2 (C-569)
In reply to your first question, Article 2792, Vernon's
Civil Statutes, was amended by House Bill No. 243, 59th Legis-
lature 1965, only insofar as it allows the Board of Trustees
of an independentschool district to Increase the amount of
compensationpaid to the assessing and collectlng``body, whether
county Incorporatedcity, or town. Article 2792, Vernon's
Civil statutes, prior to amendment read:
11 .When the county assessor and collector
la reqkred to assessand collect the taxes on
Independentschool districts they shall respectively
receive one (1) per cent for assessing,and one
(1) per cent for collectingsame; and when the
assessor and colIector of an incorporatedcity,
or town, as herelnbeforeprovided Is required
to assess and collect the taxes of Independent
school districts the Board of Trustees of such
school dlatrlct may contract with the governing
body of said city for payment far such services
as they may see fit to allow, not to exceed'four
er cent of the whole amount of taxes collected
. . . .
Ana as amended by House Bill No. 243, 59th Legislature,1965:
11
! .When the county assessor and collector
Is required to aasess and collect the taxes of
Independent school districts, the Board of Trustees
of such school district may contract with the
CommlsalonersCourt,of said county for payment-
for such services as they may see ?lt to allow,
not to exceed the actual cost Incurred In assessing
and collectingsaid taxes; and when the assessor
and collector of an incorporatedcity, or town,
as hereinbeforeprovided, la required to assess
and collect the taxes of independentschool districts,
the Board of Trustees of such school districts may
contract with the governing body of said city for
payment for such services as they may see fit to
allow, not to exceed the actual coat Incurred In
assessing and collecting said taxes.‘”
The independentschool district when hereafter contract-
ing with either a county, incorporatedcley or town to assess
and collect the taxes for the school dlstrl&, 1s limited to
the conslderatlonto be paid for such services only by the
"actual cost Incurred In assessing and collecting said taxes.”
. .
Hon. James A. Morris, page 3 (C-569)
However, It la now well e6tabIlshed that a County
mav emolov a orlvate aooralsal flrmto ala lta board 6f '
equalliation.'Prltcha$h & Abbott v. McKenna, 162 Tex. 617,
350 s.w.2a 333 (1961).
.Each of the various elected officials
Including the Assessor-Collector has the sphere'
that Is delegated to him by law &d within which
the CommissionersCourt may not Interfere OP usurp.
But that Is not to say that the functions of the
Board of Equalizationand those of the Assessor-
Collector are so diverse that Informationmay not
be lawfully contracted for and obtained by the
EqualizationBoard because it may likewlae be of
aid to the Asseaaor In the performanceof his
duties. It Is the duty of the Assessor as well
to determine the value of all taxable property,
in the county." PrltaharaB Abbott v. McKenna,
aupra.
Citing the above quotation, the case of Nelaon v.'
Blanc0 IndependentSchool District 390 S.W.2d 361 (Tex.Clv.
App., 1965, no history), applied the same rule to the school
district. -However,the-court held that the tax assessor-
collector of the echo01 district must continue to perform hls
duties and that all the taxpayers of the school district could
render their property to him for assessment. This decision
la In conformitywith the prior holding.
Slmlllarly,Opinion No. C-457 (1965) of this office
held that wh,eretwo school districts were consolidatedInto
a new Independentschool district, the new consolidateddistrict
must assess all property throughout the consolidateddistrict
and was neither expllcltelynor lmpllcltelyauthorized by either
Article 279% or 2792, Vernon's Civil Statutes to accept or
use one of the prior districtsI renditionsand.tax valuations.
Therefore, in answer to your first question, the
school districts, Incorporatedcities, and county may each
employ the same private appraising firm by lndlvlduallycon-
tracting with that firm for Its services. The home rule
cities of course are governed by their charters. However
the private appraising firm may not assume the duties of th&
office of tax assessor-collector. The firm Is restrictedto
advising and aiding the tax assessor-oollectorand the Board
of Equallzatlon.
-2751-
. .
Hon. James A. P(Orrls,wee 4 (C-569)
Furthermore, the county could contract for the services
of the private appraising firm and then each of the lndlvldtial
school districts could In turn contract with the county to assess
and collect their respective taxes. The only limitationon
such a contract between the Individualschool district and the
county would be the actual cost of the assessment and collection
of the taxes. Cities may also contract with the county pursuant
to 'Article1066b, Vernon's Civil Statutes, which provides In
part:
"Sectlon 1. Any Incorporatedcity, town, or
village ~independentschool district, drainage
district, water control and improvementdistrict,
water Improvementdistrict, navigation district,
road district or any other municipalityor
district in t&e State of Texas, located entirely
or partly within the boundariesof another
municipality-ordistrict, 18 hereby empowered,
to authorize; by ordinance or resolution the
Tax ASSeSSOr, Board of Equalizationand tax
Collector of the municipalityIn which It Is
located entirely or partly, to act as Tax Assessor,
Board o$ Equalizationand Tax Collector respectively
for the municipalityor district so availing Itself
of the,servlcesof said officers and Board of
Equalization."
"Sec. la. Whenever the governing body of
'anymunicipalityor district takQng advantage-of
this Act shall deem It necessary or expedient
said governing body may, by ordinance or resofutlon,
adopt all or any part of the laws of the State of
Texas charters ordinances,liens and other pro-
visio& appllca& to the levying, assessing and
collectingof taxes by the district or municipality
rendering the tax service. All said laws, charters,
ordinances, liens and other provisionsare hereby
conferred on and made available to any munlclpallty
or district taking advantage of this Act In order
that the district or municipalityrendering the
service and its Tax ASStSSOr,Board of Equalization
and Tax Collector may levy, assess and collect said
municipality'sor district's taxes and may assess
and collect the taxes of the munlclpalltyor district
for which It is rendering the strvlces, in a uniform
and economicalmanner.
. .
Hon. James A. Morris, page 5 (c-569)
"Sec. 2; When the Tax A88tsso~, Board of
Equalization and Tax Collectorof'any mutil~lpallty
OF district have been authorized by ordinance or
resolution to act as and perform the duties,
resptctlvtlg,of Tax Assessor, Board of Equalization
and Tax Collector of another munlclpalltyor
district located entirely or partly within Its
boundaries such Included munlclpallty~ordletrlct
shall pay the municipalityOP district, the
8trViCt6 of whose officers and Board of
Equalizationare being utilized for said
services and for such other in&tntal expenses
as art necessarilyIncurred In-connectionwith
the rendering of such services, such an amount
may be agreed upon by the governing bodies of
said two munlclpalltlesOP distPlcts."
.Countlesqualify a8 munlclpalltles,Article XI,
Section 1, Constitutionof Texas.
In answer to your second question, each independent
school district may employ the same private appraisal firm.
Furthermore,If they prefer they may contract jolntlJrrlth a
private firm so long as each,18 liable only for that portion
of the cost of the appralaal, based upon the property within
Its district. However, the assessor-collectorof each district
must continue t0 perform hi8 Statutory duties.
In the tvent'tht school districts contract with the
private appraising firm, they may thereafter contract uith the
county to have the latter collect the taxes so assessed. Opinion
No. V-1559 (1952) of thla office held that the county could
aasess'the tax and then the school district crouldcollect It.
That opinion reads In part:
II
. . ./Statutoryauthority exists for,the
collection6y an Independenttax collector,
notwithstandingthe assessment was made by the,
County Tax Assessor-CollectoP. In other words,
the assessor and collector may be different,
depending upon the election @de by the Board of
Trustees as to how the matter Is to be handledA?
Moreover, APtlcle 2792, as amended by House Bill No,
243 59th Legislature 1965, permits the independentschool
dls?zlct to assess th& tax and then conttict nlth the cotity
to collect It. House Bill No. 243 provides:
-2753-
.
. .
Hon. James A. Morris, page 6 (C-569)
"'When a majority of the Board of Trustees
of an Independentdistrict prefer to have the
taxes of their dlstrlct'as8e~stdand,collected
by the county assessor and collector,or by the
city assessor and collector,of an Incorporated
city or town In the limits of wNch the school
district, or a part thereof Is lochted, or
collected only by the county or city tax collector,
same-may be tS§tS§ed and~colltottd,or collected
as-the cast may be, by said county or city
SF lctrs, a8 may be deterrpinedb the'Board of
TPuStte8 . . .' (Enphasle addedT
Your third c&estlon 18 answered'by the above.
SUMMARY
Independentschool dl8triCt8, Incorporated
cities, and counties may lndlvldually-employthe
same private appraisal firm. Further, the courity
may employ the private firm and then contract with
the independentschool dletrlcts and incorporated
cities to 88888s and collect their taxes pursuant
to Article 2792 anb 1066b, Vernon'8 Civil Statutes.
If the county and cities do not desire to
employ a private appraisal firm, the Independent
school districts tither lndlvlduallyor as a
group may employ a private firm 80 long as each
district Is liable only for the CO8t of appraising
the property within Its district. The districts
may thereafter contract with the county to colltat
the taxes assessed,
However, a private appraisal firm may not
USUFp the statutory duties of the Tax Assessor-
Collector of the county, school district, or
cities but may only act as an adviser to the
Tax Assessor-Collectorand Board of Equalization.
It Is the duty of the Tax Assessor-Collectorto
assess the property and accept renditionsof value
-2754-
Ron. James A. i8orrls,page 7 (C-569)
by the residents of the county, cities or school
districts.
Very truly your8,
UAOOOHJZRCARi
Attorney Qeneral
Wade Anderson
Assistant
UA:ml
APPROVED:
OPIRIONCOIMITTRE
Y. V. Oeppert, Chairman
Grady Chandler
W. E. Allen
Pat Bailey
Roy Johnson
APPROVEDF9RTREA'lTO~O~RAL
By: T. B. Wright
-2755-