Untitled Texas Attorney General Opinion ( 1946 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN Hon. Tom L. Hartley Crlmlnal Dlatrlat Attornq Bdlnbure, Toxa6 Dear Sir: We harr ouof~11~ oonaido the opinion of thlr dapartlsn 'se oopy 1x1 part iron rour roq *II Independent rangement heretofore lmplojred an lx praiaal of properties within the Allen Independent School Diet tlve munlolpalltles a8 inror=t l to the rerpaotlre equitable equallza- Sohool Dlstriot 1s an lty limits of the City of k!cAllen but The 3oard or Trustees or the hkAllen 001 3istrict and the City Comission of the n have felt that it would be to the public interest ror the sme three men to serve as the board of equalization for both the City and the Sohool 3lstrlot, the City alone however compensating the members of said sbgzdt,l’g itoh,e r services. The board would sit at the i 0th the City and the Sohool Dlstrlot, rendering however separate reports to each municipality. 41‘ Hon. Tom L. Eartloy, page 2 “Throw queotlono are Frromted to you for wmfmr: w IRS’8 Uador the prorloloao of Artlolo 1066B oan the Cltr we 56 l loma board of rquallzrtlon a8 the Sohool Dlatrlrt whom the Cltf rnd the Sohool Diotrlot haro lrparate tax looooo~ro and oollrotoro? t 10 Art1018 1066B uaoonotltutional in the right “YE. 0 40, Art. 16 or the Conrtltution whloh oeyo no peroon, with cutoin rrorptiona, ohall hold or rroroioo 8t thr oaao time, more than one oiila8 of 8molunwnt. “TAIRD: Ii it lo your oplnlon that Art. 10668 oa bo uood o-f thr mualolpallty (the City la thlo oaoo) entlrru wlthln the boundary oi l larger nrualolprllty (the So&o1 Dlotrlot) llro uaoo tho au8 tax aaoooaor and oolleoto? aa the larger aualoipolity~ would an rrraqomont a@ horotoforu outlined whore both the City and Sohool Dlrtrlot use the lom thxoo 1108 lo lea b o rof o tho boa-68 or lqwlltrtlon tar both thk City UM Eohool I]lotrlot, tho City paylag them ior tholr oa~loeo, ooartltuto o rlolatlon of SOO. 40, hrt. 16 of the Conotltution? It lo my undorotandlng that ln your oplnlon No. O-3175 you held that the City of Amarlllo snd thr knarlllo Indrpeadmt School Xotrlct oould uoe thr OaW thrro maa a0 a Board oi Equallzatlon Sor both aunloipalltleo whllm you oaem to hold t.h? oontrary ln your oplnlon No. O-3721.. Ue anower your tire: qurrtlon la thm negrtlrr ror wo believe lo ‘ipyarent it from roadlng Artlolo 1066b that It wao the intentlon:of the Legiolaturr &hat a muniolpallty or dlotrlot lootfed wlthln another aunlolpality or dlotrlot in llecltlng to utilize the service0 of the Tax ,88es6or, 3osrd or :quellz6tion, ~34 Tax Collector Or suo:~ other munlol?ality or dlstrlot mst use the entire services of tte orrioers end board end nst merely thl. rerrloe cf OnG of them. 'Se prorlslozs tkro.J:hout thlr artlclr reter to tte utlLl.zat!on of the serrloes of the orrlcers sni board conJunot:yely; there 1s not the ell&htest lntlcr.tlon th:1:, the services or one of tli6 orfloers or bO6rd my be used bnl not tho.ss Of the Oth6rF. TLe language quoted below from irtlole 1065b well substantiate8 thlo lnfsrenoc: -Any . . . munlolpallty or dlotriotlr. the State or Tex60, located bntlrely within thb boundarleo ot another Wnlolpality or dlotriot 1s Persby empowered, to authorize, by orllnmoe or rcsolutlon, tEe ?ar :sscss~r, ?oarl of ,I>lti6LiXl 62 Te~i COl?CCt;Z 2,’ the Z'URIOl;:ei!tje 1:: 42 non. Tom L. Hartlap, paga 3 which it is looated to not as Tu Aaaa``aor, Board of Equalization and Tax Collaotor raapeotiraly for tha munioipalitp or diatriot so availing it88ir 0rtM aarrloar of 8da orrloora and Board or Equalization. “The property in said muniolpality or dlatrlot utlllabg tha la r r io a ofa auoh Aaaaaaor, Board or Lqualizatioa and Collaotor shall ba aaaaaaad at the rams value as it is aaaaaaad ror taxing purposes by tha munloipallty or dlatriot tha larrloaa or whose offloara and Board of Equalization lr a being utlllzad. qhan tha ordlnanoa or resolution la paaaad making lrallabla thalr aarfloaa, said ~aaaaor shall aaaeaa the taxes for and parfona the dutlw oi TU Asaoaaor for tha munlolpallty or dlatrlat so arallln6 ltaalr of his larrloraj tha said Boar4 Of EquallzatlOn shall aot as and perform tha dutlaa oi a Board or Equalization for said munlrlpallty or dlatrlot so availing it80ir OS its aarvloaa, and said Collector ahall aollaot the taxes and aaaaaemants ior, and turn over as soon aa rollaotad to the dqoosltory of said mnlolpallty or dlstrlot or to auoh other authority as la authorlzad to raoalta auoh taxes and assessments, all taxes or money, so oolleotad, and shall perform the duties or Tax Cobleotor ot said munlolpallty or dlatrlot so availing ltaelt or his aarrloaa. “In all mattara partalnlng to auoh aaaaaamanta and oollrotlona tha said Tu Aaaaaaor, Board of Bquallzatlon and Tax Colleotor shall ba, and hereby are, authorized to aot as and shall perform respectlvcly th6 duties of Tax Assessor, Board or Equalization and Tax Collbotor of, end according to the OrdlnsncbS end rbSO1UtlO5S Of th6 inunioipality or district 80 availing itselr 0r their 8ervlc68, 6nd according to lw." The Legislature In the energency C1SUS6 0r the act COdlflbd as Article lG6Ob provid6S that ov6rlap;ing dlstriots and munlolpelltl6s with separate assessins and ooll6cting 6gO5OibS h~v6 caused hardship and confusion and added to the expensa of assessing and oolleotlng, and t.tis aot was to rbllbV6 auoh OOllditiO5S. Yerely using the eOrViO68 or one 0r the 0rricara or board 0r another district or munlolpa!.lty would b6 no r61lef to the 005fUSbd situation, in iact, it would cause greater confusion. It 1s only the utl1izetion of the ssrvioes 0r all th6 0rfic6rS End board by such municipality Or tiztrict WLiCii ilou-? brin; eb0;lt t!.e deflred r6:suJ.t. 43 Mon. Toa t. Eartlay, pc.sa I Too hots r0cwt0a that we furnlah roop this oplnlon by Juan ). Is believe 8hat tba an8wu ro bats &Iran to your first quoatloa 8t the prorOut tlaa at lwat raadarl moot our lna vuia 8b* g other quo8~lonr luedt~ti ia rour raqtboaL CLom?ora, wa uo onJy raadorlag an opl8loa upon 1ho fltat rrbmlrtr4 qrua@loa~ and lr you 1tl11 dorln an opinloa upon &ho other ~rurtlon, ploaro drlar aa6 vo rarll bo (lad to r ea 4 ao ur r lplaloa tbaroon.