Untitled Texas Attorney General Opinion ( 1944 )

Austlc* Tcrss ‘, roquostlng cm lettkw , readin . . . i . ;... 5 - _ : ‘. ’Ikniorable ‘L. A. Woods ‘, page & and he shall receive suoh co2pensation for his sor~ic~s as the board of trustees aay allow, except in cities and towns provided for, not to exceed four per cent of the whole amount of taxes received by him.. He’shall give bond in double then estimated amount of taxes coming annua,lly into his hands, payable toUtid to be approved by the president of the boasd, conditioned for the faithful discharge of. !lis duties, and that he will pay over to the trenourer o? ‘the board all funds coDinS into his hands by virtue of his office as such assassor and,collector;~ provided that in ,the enforced collection of. taxes the board of trustees shall perform the duties which devolve in such cases upon the city council of an incorpwated tom or city, the presiderit of the board of trustees shall psrforn the duties whioh dsvolsc in such cae?s upon the mayor of an incorporated city or town, and the county. attorney of the county in which. the ihdepemient ‘sohool distriot Is .locsted shall Derform the .duties‘which in such oases rlevol~e~ upon the .city. attorney of an indorporated city or toim under the provisions of the law applicable thereto. It shall be within the. dismetion of the board of trustees ofany. indepeadeat sohQo1 district “:- . to .naam a.d assessor of taxes who shall a~s.sess the . . ( taxable property within the limits of the”indapendent .: schdol district within the tim and in the mmnor provided by existing la\~s, in so’ far as they are applicable, and when said assessneat. has been equalized by a board of ,equalization appointed by the board of trustees for that purpose,, shall pre- pare the tax rolls of said district end shall duly sign and certify sane to the county tax collector as provided for in the succseding article. m*ne.. said assessor of taxes shall reoeive 8 fee Of two per cent of the’whole amount of taxes assessed by hLm as shown by the completed certified tax ~011s.~ ’ Article 2792, Pernonfs R. C. S. reads as follows: n When a majority of the Doard of Trustees of an Independent District prefer to heve the taxes of .th&! District assessod .and oolleottd by tbo County Assessor and Collector, or colloctcd only by the Cot.Wy Tax Collcotor, salno shall be asecssod aild oollected. by. said. County Officers. and turned over to the ‘I’SeasUrer of the lkiep~ndent School Distriot for which suoh taxes have baen collected. , . . . and in such.casas. the.‘. 1. Honorable L. A. Wo00ods B@&!S~, Cbunty Tax Aesessor and Collsctor shall a&ess the taxes for sttial.X~triot~on seyar*ate aseeswqt blanks furnfahed by said Diotriat and shall prepare the rolls for said l3istriot.i.n ac~cordiznce wit&i the asscnsment values v~bich’hnve lsmn a~ucliaed by a Board of ~qualization.appointcd by thG Soerd of 3?ruotecs for tf?at purpose. .If said tsses arG.asseosed by a .~pecial Assssbor Of the fndepoodmt Xstrict and are oollcctad only by the County isx,Collecto~, the county Tax Collector in euch caew shall aooept the rolls prdpared by tha~peoial As.?Gssor~ nnii approved by the.Board OS Trustees as providea in.the 0 preceding Artialo. ZhGn the County Assessor aud Colleator~is seqaired to asseas and collsct the tazes of Indo~endent.6ahool Distnicts he shell rsspeotively receive one per cent (l$) for assessiag, and on0 pm .cent' (I$) for eollsotine: saw,* : . .,. It'silI be 'seen from the foregoing thatthe &ongv&r Iudapendont %hool Listriot my adoptoither of the two~plaos authorized. That is to wayI it.my appoint its.own 89nessor ' an8 oolledtori or .itnay. have tbe taxes assessed ,aQd colleotsd .~ .,~ 1. .~by the bouuty~asseseox, and co~,laetox, butii' assessed and’ *,. aollactsdby the County ASasseor and,Colloctor the valuatioxis i Or prOp6rty JB.* th6,.StWis 80 for st8tf3 aP.d.,cOUnty