Untitled Texas Attorney General Opinion ( 1945 )

6
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
‘Eon. Thoass ?. OloVar
Dlstrlot Attorney
50th Judloial Dlstrlot
?eymour , Texas
Gear .%r: oplnlonNo. ia>)8 \
R-ether the Co\latp>Tax
I Assassor-Colleobor bf thr
flQoudty, ho la dI’r0 the Tax
1 .I’ Colleotor for an lnoorporated
I.
atty or town within the ooun-
.‘,. ‘\,ty la required by law to ao-
cc&t for rees reoeived sa
“i , city tax oolleotor,ae tee8 or
.,f-- ’‘L
‘., oiUce,and to pay over the
,.." ,l' ') qxoea8, if any, to the oounty.
I .r ‘t. \,. b/
Your ietber or ihoeiber 151 1944, requesting the
opinion or thls~ deplrtment on the question stated therein, 1s
08 fol1gnla.r \\ 'i., ,/ /
.x.
*Please give me e&6plnlon on the r0il0wing
questL0h1, ,, ‘--C’
‘.
Whk?s the duly aleotad, qualified and aotlng
,Tax Assessor-Colleotor oi a County la also the Tsx
Eolfeotop ‘for an lnoorporated olty or town within
said Wunty; la he or not required by law to eocouat
rorsthe fees reoelved as City Tax Collector as rees
or ofrlca, and pay over the BXO~BS, ii any, to the
oounty7m
For the purposes of this opinion, we assume that the
city or town in question has avallsd itself of the privilege or
requiring the County Tax Asaeasor-Colleotor to oollect the oity
taxes under the applloable pro~lslons of Art. 1042b, Vernon's
Annotated Clvll Statutes. Ye also assume that the county oiil-
clals or the county involved are oompensated on a fee basis for
their offlolal services rather than on an annual salary basis.
:-Ton. ‘I’homaa F. Clover, page 2
Article 3891, Vernon’s Annotated Civil Statutes,
pertalnlng to the disposition of fees, provide6 in part:
r( The oompensatlons, llmitatlonr, and
naxin&s’h&ein ilxed in thls Aot for orrioers shall
illclude and apply to all officers mentioned herein in
aeoh and every oounty of this State, end it 1s hereby
deoiared to be the lntentlon of the Le&islature that
the provlatons of twin Act shall cpply to eaoh of mid
officers, and any speoicl Lr general law lnoonslstent
with the provisions hereor is hereby expressly repealed
in 80 far 6s the s6r.e may be inoonsistcnt with this Aot.
“The compensation, 11zAtatlo1?s and merlmuns hareln
rlred shall also apply to all f608 and oompenaation
whatsoever colleotad by said officers In their official
capaoity, whethbr sooountable as fees or ofi’ios under
the presett law, and any law, general or speolal, to the
oontrury 1s hereby expressly repealed. The only kind
end oharaoter of compensation exempt iron the provisions
or this Aot shall be rctwarda received by Shbrlfro ror
apprehension of crlmlnele or fugitives frmn juotloe and
for the recovery of stolen property, and moneys reoelved
by County Judges and Justices of the ?eaoe for performing
merriege oeremonles, which sum shall not be aooountable
for and not r6qulred tc bc reported SE ieea of office.n
;i’hea the Tax kssescor-Colleotor oolleots the taxes of
and for the olty or town involved where there is no oiiloe of
oity tax ssseasor-oolleotor, the oounty tax assessor-oolleotor
is holding only one oifloe which :s the orrioe of oounty tax
sasessor-oollaotor, and In oolleotlne the taxes for ths olty (r
town involved, he is only periorminq additional duties imposed
upon him by statute.
In the ease of Taylor, et al, V. Brewster County, 144
P . y . (2d) 314, it was h6ld, among other things, that fees recelvei
by a sheriff (;vho was also acting as tax essesoor-osll6ctor of
the county), i or assessing and ccllecting taxes for lndegendent
school Zlatrlcts be10n~ to the sheriff, sub:eot e0 !:iS duty t0
account therefor to th,a county under the fee bill. (irlso see the
case of Flchcls v. SZalveston County, 225 ?. I’. 547).
614
!!on. Itc3t1 B. Clorar, peea 3
-fOU-aI.0 TCWpOOtfUllf 6fiV1666 that it 16 th. OpiniOth Of this
4e;rtWmt G-at it 1P tl?. duty or the Gount7 Tax Aaaorror-Collaotor
HYC OOllOCt6 tsrer fo r l oltp or town to laoount for the raar ra-
oeivsd from ruoboity or town for bie 60nlorr. Statad dirr0r0ntl7,
BUC:? fee8 reOdvOd irOB the Oity Or tOWn rOr 5OlleOthg tnxea are
roec :lr offloa and murt bo rooounted tar to tte oounty under tha
r04 3ill.
i;s ksr~tofora 6tatod, ansunln~ that thm County Tax Aseeasor-
Collector 11 002pnw5t0aon a r00 baalr, in arriving at t-110 xarinum
oc:;!;onsatlon under Artiolar 3683 and 3891, V. A. C. 2., tha faae
rec3losd ty him ror collootlng tam8 ror tka oity or town in quartlon
tiu~t ho included In srrir?ng at his maxima ooapensatlon. Ghan t3a
CoJIltv Ter ~asoeror-Collector !aaae raosirad any amount tn lxoaa8 of
t!e !..~xl?lum aomponsatton allowed by Artlolrr 3603 and 3891, V. A. C. S.,
he IS required to pay the mount in axoem OZ hlr iaaximum aom;:anr8tloa
to :::e oounty.