Untitled Texas Attorney General Opinion ( 1942 )

OFFlCEOFlHEATT6RNEY GENERALOFTEXAS
AUSTIN
Honorable 2. L. Shelton
Countt Auditor
John6oa County
Clrburae, Texae
Drar slrr
Tour roqur@t for
ruuf 00na;a.rea by this de
quest aa iollousr
ror
or otr~o~3 Ia
up in the orrm
0ttaa to 80 outsida
18 a0m Ii fb0, rr0m
, swrg;Uz g&$moa*a ~Aanotated
Toxae ami 53 tut
*soo. 2. Aay Oouaty having a8 maa a8 two
yearm* taxoa tlU.inquentubloh harr not brea in-
eluded in the dUlaqueat tax reoord, the Colleobor
of tax88 shall dtbla two years irom the rfteotirr
Honorable B, L. Smlton, Pago 2
data Of this Aot oauoo to be compiled a delinquent
tax roaord of ali dellaquoat tarem not barred by
thlo Aotl the dolinquont rooota ohof1 be o%amlaod
by the Qom.lulonorr* Oourt ana the Comptroller or
govoralag body, oorrootioao my be ordered msdo,
aaa when round oorroot oad approved by them, pa)‘-
meat for the oonpllatloa thoroor ohall be author-
lsed at lotuel ooot to the Tax Collootor, propor-
tionately fratp woh the State and County taxoo, or
munlolpal taxes, rirot callsated fxm suot rowrd,
ouoh ooot la a0 oaso to oxoood a sum equal to Site
(54) mats par item or written line of the orlginol
copy of oaeh rooord and in no lvrart shall say eon-
plliag ooot be ohorgod to the taxparer. The dolla-
quo& tax rooord when approved,ah& be prima
raoio ovldonoo of the aolinquonoy ehown therooa,
aad when thoro oball be as aany aa two years of
deliaquoaoy aooumulatod rhiob are not shorn on the
rooord, a rooolapllatlon, or a two year supplomont
thereto shall then be maCo am heroin roVia8tL
Tax Oolleotorr shall oauso to be oompPled like roo-
ordo of tares dol&quoat duo any diotrlot for rhloh
thay oolloot rr0m tax rolls other thaa the stoto
and oountf rolls, and whoa a proved by the govom-
lng boar or the partloular a f &riot, the ooot or
ame shall be allouod ia the onner heroin provided.
Aots 1935, 44th Log., & 355, oh. 128.”
Opinion No. O-l& of thlo dopartmnt oonotruoo
the above quoted statute. Ye held spoolfloal1~ in Opiaioa
we quote mm Oplnlon KS. O-4544 a5 follow
Tie ?$a& no error or fault in the netbod Of
oomputatioa arrived at by you or the ultimata dir-
pooltioa of the Vaobual oost' to be borne ratably
bf the varlouo’ tox funds tnvolvod, but NO oannot
fbd oursolvoo 1B a reeI!Ieat Ulth the tUndmoaw
opooltion upon u d oh auoh proooduro rotsts, that
Fa to say, that the ooot allowed and O~toWlatOd
by thlo statute oaa be oonoldored u oc oonvortod
into a roe, oommiooioa or oomponsatloa rooslvoU by
the Aooorroor4o1leotor in the diooharge of hia offi-
olal auti00, to be 0000m0a for as a fee 0r 0rri00.
On the oontrary it a imars that the only purpose
and intent or t&o Log Pslaturo, in the onaotnent o?
*Honorabli 23, L. sholton, -8 3
that portion or SOO``OA 2 O? ArtI 7336?, hero-
laabovo roforrod to, war to enable the Tax Aoooo8or-
Collootor to nhburro hb80ir for swh aotiml
ooata as would be nooooaully oqponded by bin In
the oompl&atloa ot the dulaquaat tax moor4 ooa-
tomplated by this hoti an& to provl4e for suoh ro-
lmbuToomont not OAly out or oouaty taxes aollootod,
aa had tborotoforo boon tiho atatutorg rule, but
llkwiao out or otato tax oollootloaa or the tax
oollootiona 0r ic~lolpn2ltloa or taxhg dlstrloto,
oo that oaoh or aald tax aollootIo~o should lqtit-
ably an4 ratably boar the ooot of oomplliag tho
mO~oaO of 4Ulnqwnt tax00 or ouoh varlow taxing
This statute 4008 sot, either oxprossl~ or
by no~oaoa lmplloatioa, provldo for or oontemplato
the oolleot ‘f oa rrom the taxpayer or tron any other
butaidelntoroat or pereon, of the aotuU oost of
oonglllne thors 4oliaquoat rooordo, klt, oa the can-
traq, it Ia othorriao lxpreoU~ provIdea. ‘The
aotrul ooot 0r ooaplling those 4olInquont r000r48,
al&her la a fixed amount or in aa amouat to be ool~r
puts4 artor th! work lo done lo not paid 54 of
&JootoQ br the hoooosor-Co i lootor 80 aa to be
ooaol4oro6a r00 oomponsatlon or oonmiosloa ra-
00itod br him 04 to be aooouatea for aa a r00 0r
ortioo OT pal4 into the salary fund. On the otne
trary, the amount or swh aotual oost, It any is
z% 2 '%&0~0E~ zt%lg zxi~x-
=nH a riot aad la p&l over do the Aaooaoor-
Collootor r&ably or proportlonatol~ iron these
varlouo tdx funds, OA the theory purely of roIm-
buraing owh oiflolal for roasonablo end noooa8a~y
oxpea rhioh ho 18 out-of Qooket, not 8xo80di~
th e
lto tutoa rla
y x lma m.
tm a? this ~rriolu has bow mroharo4 UrMdV
for the parornanoo of thooo duties br tin swmt
or hl81 0rflolai salary. Lik0wl80, ii his regular
aoputf roroo, in addition to the other dutioa with
flonorablo Ir. L. ShOlt0A, Pago b
lhloh t&y aro ohargod, are able to oonpllo there‘
dollnnqueat kx n00r40, no *aotual ooat,’ wlthla
t&o lnton4aioat of th isltatoto bar bora lnrurra4
booauao tho salary authorlaod $7 the oonmdoUonaa~
oourt for the at 0r auah 4aputior ~111 t-0
T- a. It lo oaly *oa aotrul oosta
Quo of such 000
aro lxpondod or dimburaod by tho hrao~oll~ator
la the hlrla& of ad4ltloaU porsoanol or the pro-
via Of ldditiOAU OqtipmOat, aOtiMl and roa-
3 p neooseary to the propor oomqlla tl oa 0r
``80 a0ii~uOd tax rooorda, that lotual ooota~
have boon laourroa, abioh may be reimbursed la the
node outlined by tho statute,
vo are aot ‘imIad?ul of the worthy ooaoldora-
tloao attend- tho prooduro OUtLiAOd by you aad
the good reou.ltato bo attained thereby but wo
am oonatralnoa, as a matter of atrlot iaw, to adi
vies you that this prvoo4uro door not hollow the
roqulromoats or the otatuto, llthor la Inotanooa
whore those rooords are oom iled by the hssoeaor-
Collootor, himself, or by his dt2ly appolato4 aa
aoting 4oputloo.~*
Ho oAolo5o herewith a oopy or Opinion No. 0-&6& for pour
laromatlonr
In onowor to youi first quootloa it is our oplnioa
that the stated itun is not a r00 or 0rti00. It is our rue
thor oplulon that where the Tax Aaoooaor-O~lleotor, la his
orrloial capaolty au4 his regular doputlos, in additiOA to
their regular &doe, find tine in whIoh to conpIle and 40
oompilo the dOliAqUOA% tax roll w0~04 to In the above
quoted ‘statute no o a ox e so la laourrod and the Tu
Assessor-Colle&or k%&i8&4 to any rolmbursomont.
U amwar to your aooon4 quoatloa it la our opla-
ion that oano should bo oaworod in the affimativo~
IA anouor to Tour third quootlon it lo our o&ion
that the Tax .~aaeemr~co11ootor would be ontltlod to no to88
whatovor, but ho uould be &ntItled to r8lmb~Ooaont for his
aotual oxDonaoa lnou gg&lU tho amttor provldod ydj aotual
oxponsoo Lpourroa ai not oxoood the flvo ooata 5# per ltea
or written line limltstloa laood in tho statute. The amount
or suoh aotual ooot of cozy 3‘ Line thoro dollnqwnt tax rooordo,
,. .
ii any l8 lnourrod, la to be takm out OS moneys rirqt oolleot-
od from said d8llBqUent tU ml1 88 taxm, whother IdatO, boU,IIty,
dlstriot, and lr paid over to thr Tax
ous tax funda, on the thoorf p9nly of reimburrlng sooh offi-
olal for reasonable ur4 nooossar~ rxpeawa whlob ho le out-of
pooket, not eromllog the rtatutorr imxlma.
vexy truly yours
ATTORIUZ O- OF TZXAS
WPrmp
znol.