Untitled Texas Attorney General Opinion ( 1942 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
t
Honorable R. A. MoElrath
county Auditor
Cooke count f
Calnasrllla, Taxes
Daar Sir:
ealoaarr and the
i Oooka County
42, raquratfng th8
oplnlon or this dap atad quaatlon neda
aa followa:
year 1941 wee
provider that the aalarlaa
ountias having an aaaaaaad
000,001. and lose than
.OO par aaaum; and Artlole
, provldea that the mlnirnuat
dltore ahallba $125.00 for eaah
assessad valuation, oomputad from
hs oondltlons mntloneid above, and tha
atatutaa to which rsfsrenos is made, your opinion is
desired ae to whan tha ohangs la aalerlee for the County
CommIssIonera and tha County Auditor will baooiaa aiteotlva."
Bonorabls R. A. McEl~th, page 2
In answer to that portion of your quaetion
rsgsrdlng the salarlaa oi the Oounty Cemmlaalonara, based
upon tha inoraasa or tha assasaad valuatlonortaxabla
proparty in the county, you era advlaad that tha County
Commissioners Court is only authorlaad to base tha salaries
or the County Conualerlonrra for the ourrent year upon tha
total aasaasad valuation of tha praoedlng year. Cooke
County had a total +rsssaad valuation of all propartiae
or #19,178,810.00 Sar tha year 1943. The annual aalarloa
of the members of the Comalaalonars Court of Cooka County
ror tha yaar 1912 muat be beard on the 194l easasaad ralua-
tion.
You atatr In your latter thattha total assasaad
valuation or th4 properties in this oouuty for thr year l942
la $20,081,820. This bring trua , and provided tha asaassad
valuatlone do not lxxarrd $30,000,000.00 ror the yaar 1942,
tha Cammlsslonars Court say at its rlrat ragular mmtlng In
fanuary, 1943, fix the salary of raoh County Commlaslonar
ror naah year at a ma not exorodfng $2250.00. The County
Commiaalonars oaauot lnoraase thalr lalarlaa ior tha yaar
1942 baaed on tha arsasaad vsluatlon for raid year, but aa
above stated tha salarlaa ior tha yaar 19.942muat be barrd
on tha 19&l assrasad valuation. (8aa Arte. 2350, 23!%(l)
and 2350(2), V.A.C.S.)
Tha question regarding Wae iaeraasa ln tha
salaries Or oounty oommlaslonars, whara tlmrrrhaa bean an
lnoraasa in tha eareased valuation of the propartlas in a
oounty, is mora fully dlaoueard in oar opQ~lona t&unbars
O-2272 and O-3616. wa lnol.oaa ooplae or’-thasa oplnlona
r0r pour oomanienoa.
We now oonaldar that part or your quaetlon with
rsrrrrnoe to tha annual relax-y or ths County Auditor of
Cooks County. Senate Bill No. 119, Aots of tha &7th Lagls-
latura, Ragular S48aLon, 194l, provide8 inpartt
x =xu any aoonty havlng a populatlou or thirty rh
thousand (35,000) inhabitants, or over, aooordlw to the
laet pmosdlng Federal Csaeua, :dr having a tax valuation
0r Firtsan Mllllon (#J.~,OCO,OoO;OO) Dallars or ovar,
acoordlng to tha lart gpprmdd tax roll, thare shall br
blaunlally appointed an auditor of accounts and tinanoea,
the title of eald officer to be County AUdItor, who 8hal.l
Honorable R. A. MoElrath, page 3
hold his ofrloq ror two (2) yeare and who shall ra-
oelvs as oompensatlon ror hle aanloa8 to th8 oounty
as euoh County Auditor, an annual salary of not more
than the annual salary allowd or paid the Assessor
and Collectorof Taxas in hi8 oounty, and not less
than the annual salary allow@4 euoh County Auditor
under the grnsral law provldad In Artlolo 1645, RI-
vlwd Civil Statutes, as said Artlola exl8kd on
January 1, 1940, auoh ealary or tha County Auditor
to be fixed and drtormined by the Dlstriot Judge or
Dletrlot Judges making suoh appqlatmant and having
jurisdiction in ,the oounty, a majority ruling, aald
annual salary to ba paid monthly out of the goner61
fund of the oounty. The a+tlon Of said District
Judge or Dlatrlot Judges 4.datanninlng aud fixing
tha salary of such County Mdltor shall be made by
order and rsoordad in the tiutes of the Dlstrlot
Court of tha ooanty, ,end ths,Clark thereof &all
oertiry the same f’or obsesvenoa to the Commlnslonars*
Court, whloh ahall oauao th~‘.aama:``~o .ba rroordad ln
ltn minutes; aftartho .aelary ol.‘t%r County Auditor
has baen ilxed~ by’ the.Dletrlot Jodg? or;Diatrlot
Judges, no ohangr in 'suoh salary ahall thrmattar
be001110 erraotfr``until the bsglnnlag or the next
lnsulng rlsoal year or the county. Provided howavsr,
any lnonaro in thhr.aelary of any 8uoh County Auditor,
over and above the annual a~lary allowed 'suoh Count
Auditor ondsr the general law provided in Art1018 1 g 45,
as said Artiols exlatad on January 1, 1940, shall only
beg allowed or psrmlttsd with the express oouseat and
approval or the Cooualasiensrs~ Court oi the aounty
whose County Auditor is atf6oted or may bei aiiaotad
by the provisions of this Aot$ auoh conront and
apprornl or ,such CoWlaalonarn* Court shall ba mada
by order of such Court and noordrd in the minutes
or the ~sslonara* Court 0r eueh 0oanty.u
Article 1645, vepnon~aAnnotated fXvi1 Statutes,
err it existed on January 1, 1940, nads in part as rollowe:
QI. any county having e population of thlrty-
I five thousand (35,000) inhabitants, or over, according
to the preceding Federal Ceneue, or having a tax value-
tlon of Fifteen billllonDollar8 ($lj,OO@,OOO),or over,
f accordi% to the last approved tax rolls, there shall
i
i
Ronoreble R. A. MoElrath, page 4
ba biannleiiy appointed an Auditor or Aooountr and
Finenoes, thatltla of said offlcar to be Countf
Auditor, who shall hold his 0rri00 ror two (2) yaara,
end who shail raoelts as oompensatlon for his srrtlosa
One Hundred and Twanty-five Dollars (#l25) for aaoh
million dollare, or major portion thereof on tha
aasasead valuation, the annual salary to be oorputad
from the last approvad tax rolls; said annuals salary
from oounty funds shall not axoaad Three Thousand,
Six Fiundrsd Dollar6 (#3,6OG).*
In view 0r the fomgolng statute8 you era
respeotfully advised that the annual salary of the County
Auditor cannot be mora than the annual salary allowed or
paid the amascior and oolleotor of taxrr ln hlr oounty,
and not lane than'tha annual salary allowed auoh oounty
aadltor undsr the general laws ~provldad in Artloia 1645,
.Revlsed Civil Statutea, au said artlola axlsted on Jan-
~4m-y 1, 1940. Suah ~ealary of tha oounty auditor to be
fixed and detarmlnsd by tha district Judge or dlrtrlot
judgas making suoh appointment and having jurlrdlotlo~
ln the oounty, a majority ruling, said annual aaiaria8
to be paid mainly out of the ganarel fund Of tha OOMty.
It tha annual salary or~the oountyaadltor was rlxad under
tha provisions or Artlola 1645, as said artlola existed
on January 1, 1940, aald salaryoaat ba eompated from the
last approved tax .rolls.at tha~tlma tha salary was fixed.
In oonnaotlon with the foregoing you era further advl8ad
that ii the annual salary or ,tho County auditor was flxad
under the provisions or Seneta Bill Ro. 119, supra; the
annual salary of the county auditor, as above stat& oannot
I ba more then the annual salary allowad .and paid tha assessor
and oolleotor of taxes lnhla oounty, or~loes than the an-
nual salary allowed auoh oou&ty auditor under the grnrral
law provided in Art.lola 1645; Ravlsed Olrll Statutaa, as
said artlale exlatad OBJanuary 1, 1940. Cs Want to pOiut
out that any lncreeee~1.n the salary of the'oounty auditor,
over and above the annual salary allowed such oounty auditor
under the general law prorldeddln Artltiia 1645, as said
ertlole existed on January 1, 1940, shell only be allowed
or permitted with the axpress consent end approval of tha
Honorable R. A. MoElrath, page 5
oommlssion~ra oourt or the COMtYwhose auditor ie ar-
fuotad. the salary of tte COMtyauditor has barn
After
i'imd by the distriot judge or district judgaa, uo ohangr
In such salaries shall thereartsrbecome effsctlvs until
the beginningof the next acsuing ris0al year 0r the county.
Trusting that the foregoing fully answers your
inquiry, we am
Pours very truly
A
krdell Williama
Assietant