Untitled Texas Attorney General Opinion

. ,
Hon. Richard E. Rudeldff ‘.dpinioh No. W-643
County Attorney
Bee County " 'Re.
. 'Is it Incumbent upon the
1 ; tax assessor of the Skid-'
Beevilla, Texas.
'more-Tynan Rural High
School District No. 36
to prepare the taxrolls
.and receipts for taxes
collected by the Bee County,
. Tax Collector In behalf of
such school district, or is
the Bee County‘Tax Collector
required to prepare such
Dear Mr. Rudeloff: tax rolls and receipts.
We quote from your opinion request as follows: .,
"The Skidmore-Tynan Rural High School District
No. 36 ls'sltuated.ln Bee. County, Texas and the
trustees thereof have,authorlzed .the employment
of a tax assessor for such school district. Such
tax assessor takes the assessments for the sch'ooi '.
'district and prepares and types up the Inventories.
"The Tax Collector of Bee County collects the
taxes for such rural high school district, based' .' '
upon such assessments. However, a dlsagreement
.has ariseqbetween the Bee County Tax Collector
and the County School Superintendent with regards
to which office--the County Tax Office.or the
tax assesso,r'forthenRural High School Dlstrlct--
Is to prepare the tax rolls and the tax receipts
(which are given to the taxpayer upon payment of
his taxes) for the school taxes which are collected
by the County Tax Collector.
"The population of Bee County according to the
last Federal census -.
is 18,174.
"QUESTIONS
"(1) Is it incumbent ,upon the tax assessor of
the Skidmore-Tynan Rural High School District,No.
36 to prepare the tax'rolls and receipts for taxes
Hon. Richard E. Rudeloff, page 2 (Opinion No. ``-643)
collected by the Bee County Tax Collector in behalf
of such school district, or is the Bee County Tax
Collector required to prepare such tax rolls and
receipts?
"(2) What fee, if any, may be allowed the
County Tax Collector for collecting such taxes?"
A County tax assessor has only such rights, dutle~&
and authority as prescribed by law (For an exhaustive discussion
of this proposition, see Attorney General's Opinion No. 0-5426,
Aug. 23, 1943, a copy of which is attached hereto). All assess-
ments by the County assessor must be made in strict accordance
with the law, and pursuant to the oath of office prescribed
*by Article 7214, V.A.C.S. All tax rolls prepared by the County
assessor must be verified by affidavit of the assessor stating
that "the rolls to which this is attached contain a correct and
full list of the real and personal property~subject to taxation
so far -s---e
as I have been able to ascertain the same." Article
.-+2i2; rAx.3. There is no provision requirinc Ety tax
;"assessor to prepare a separate tax roll for a school district
in which taxes are assessed by a special assessor. In fact,
there Is no requirement for preparation of a separate tax roll
for a school district in which taxes are assessed by the County
assessor. See Cracker v. Santo Consol. Independent School Dist.,
116 S.W.2d 750 -(T Ci A 1gg dl 1 d)J 1~1
clear, therefore,eGhatVthEP&nty &~f;%ess%%%e&or of Lee
County has no duty or authorit
1 dist;i;;;prepare a separate tax roll
for the rural high aoo
Article 2922L, V.A.C.S., in so far as pertinent, provide
-7 as follows:
'The board of a rural high school district
provided for In this Act shall have the power
to levy and collect an annual ad valorem tax
. . . The board of trustees of any rural high
school district may appoint an assessor of taxes
who shall 'assessthe taxable property within
the limits of said district wlthln the time
provided by existing laws, and said assessment
shall be equalized b the board of equalization
composed of three (33 members appointed by the
board of trustees of said district. The said
board,of equalization shall be composed of legally
1
Where taxes are collectible from the same roll, a separate
tax roll mma be prepared pursuant to Article 7336e, V.A.C.S.
Hon. Richard E. Rudeloff, page 3. (Opinion No. W-643)
qualified voters residing In said district, and
shall have the same power and authority, and be
subject to the ssme restrictions that now govern
such boards In Independent school districts. The
tax assessor herein provided for shall'receive
such compensation for his services as the trustees
of said district may allow, not to exceed two (2)
per cent of taxes .assessedbyehlm.~ ~The County
tax colleotor shall collect such tax and shall
receive one-half of one per cent for his services
for collecting such tax. Such tax when collected
shall be.deposited In the county depository to the
credit of such rural high school district. The
.tax assessorhereln provided for shall make a
complete list of all assessments made by him, and
when approved by the board of trustees shall be
submitted to the county tax collector not later
than September 1st of each year."
A common school distrlctfs taxes are to be assessed and
collected "as other taxes." Article 2795, V.A.C.S. Arural &
high school district Is "classed" as a common school district.
Article 2922b, V.A.C.S. But, even though so classified, a rural/-
high school district is neither a common nor an independent \
district in the full sense. "Unlike a common school district,
but like an lnde endent school district, the board of trustees
ra -3I-lAiT
ruraI-h g SC oo d-t has been authorized to levy
and cause to be collected the taxes of the district, and may
have its own assessor. But unlike an independent schx
--- district,
which may elect who shall collect Its taxes, a rural high school
district classified as common must --
have Its taxes collected Q
the
- County tax collector." (Eiiiiii.318
ours.)SeeAtt orney Gener -
al's OpinionNo. V-535 (April 7, 1948), attached hereto; and see
Article,2784e, V.A.C.S. Article 2792, V.A.C.S., requires, In
instances.where an Independent school district does the assess- ?-
ing, that the district prepare its own tax rolls and that the
County tax collector accept such rolls. Although Article 2922L T
does not specifically so prescrrbe, it is clear that a special
assessor for a rural high school district must also prepare the
tax rolls for such district.
The case of White v. McGill, 109 S.W.2d 1102 (Tex.Civ.
APP.. 1937, revd. other gnds. 114 S W.2d 860), stated that the '
process of taxation Includes three distinct steps: 1. Assess-
ment, 2. Levy, and 3. Collection. Consequently, under Article
2922L the "assessment", which is performed.by the special assessor
In conjunction'with the trustees and the board Of e$ualizatlon
appointed thereby, is a separate function from the Collection"
which is in the exclusive province of the County tax collector.
.
Hon. Richard E. Rudeloff, page 4 (Opinion No. WW-643)
Since a tax roll is the collector's warrant for collection,
it Is obvious that the preparation of such a roll is a necessary
adjunct to assessment. Accordingly, you are advised that the
tax assessor of the Skldmore-Tynan Rural High School District
~1s required to prepare the tax rolls for such district.
The County tax collector, being required to collect
the taxes of the rural high school district, Is necessarily
required to issue receipts for the payment of any such taxes.
*See Arts. 7257, 7336e, V.A.C.S.
The amount of remuneration the County tax collector
is to receive for his efforts in collecting the taxes is
specifically set by Article 2922L, V.A.C.S., at one-half of
one per cent of the taxes collected.
SUMMARY
It Is incumbent upon the special tax
assessor of the Skidmore-Tynan Rural High
School District Number 36 to prepare a
separate tax roll,for such district.
It Is the duty of the County Tax Collector
to Issue receipts for payments of the rural
high school district taxes.
The County Tax Collector~shall receive
one-half of one percent of the taxes collected
as compensation for his services.
Yours very truly,
JNP:cm
APPROVED:
OPINION COMMITTEE:
Geo. P. Blackburn, Chairman
Howard Mavs
John B. Webster
James H. Rogers
REVIEljEDFORTHEATTORNEyGENERAL
BY: W. V. Geppert