Untitled Texas Attorney General Opinion

OFFICE OF WE ATTORNEY GENERAL OF TEXAS
AUSTIN
Honorable MurDhYCole
County Auditor
Liberty County
Liberty, Teras
Dear Sir:
4lDpetW r0r the
collecting taxes,
omobile owners
appiiOati0n r0r
of their vebl-
time and plaoe?
part, es follows:
-se em also aware .or the ract that prop-
ertyerzlto taxpayers, poll taxpayers, and owners
.of ea*/a’/2 i lea are required to pay their tares
and oY?t 2 2 their automobile license registrations
in tSr;r urn CountYe
Honorable Murphy Cole, Page 2
*Nevertheleee there is a problem involv-
ed due to *he iaot that the Tax Colieotor Is
deslroue or complying with the proviaione set
out, under Article 7255 RCS 1925 whloh provides
that the Tar Collector or hi8 deputy shall
attend end remain at least two days in each
voting or jastioe preclnot ror the purpose 0r
collecting such tares as may be paid, after
~;~r~nnotlce of the time and place required
.
Vurthermore, highway patrolmen very
often stop trucks and other vehicles on State
aighvmy No. 35 in Liberty County, whioh hlgh-
way runs through the town of Cleveland; for
violations or the weight and length laws es
well es ror violations suah as railure to
bavo proper permit& from the Raflroad conunis-
slon; end the lack of drivers having ohaurfeurs
lioenees . Ii it were possible to issue addltlon-
al license receipts, ahaurreurs lioenses, etc.
when such violations ocaur on State Highway No.
S5 in the County or Liberty, such reoelpts to.
be issued by a deputy in Cleveland then the
revenue rrom such work would or course jastlry
the ‘fax Collector in giving notice and sending
a deputy to that town, let us say one day in
eeeh week.
-Heretofore Liberty County hae attempted to
C)et U$Ia branch oifloe In the town of Cleveland,
and to appoint a deputy to work out of that or-
floe ror the purpose or issuing tar (property
and poll) and automobile lfcense receipts; and
to take.renditions of property.
“Your department has already ruled that the
establishment of a branch office in a town or
less than 7,000 population was Illegal sinae It
does not conform to the provisions or Art. 7256
RCS 1925. I have your opinions No. O-243 dated
February 20, 1939 and No. O-697 dated May 2, 1939,
both of which are addressed to Thos. A. Wheat,
County Attorney, before me and fully understand
and appreciate the able way in which you have
handled the subjeot. As a matter of faat I had
never believed that we could maintain a branch of
Honorable Murphy Cole, Page 3
the Tex Collectors orrice in the town or
.Cleveland.
‘However, I believe I have a solution
to the problem, whloh if legal, would be to
the mutual benefit and Satisfaction of all
oonoerned.
WTheplan is:
‘That the Tax ‘Colleotor post notices
rrom month to month If necessary stating time
and dates that he will appear in Cleveland
(or any other voting or justice preclnot) for
the purpose of collecting tares, as provided
by Art. 7255; that the dates of appearance
vi11 coincide as nearly as possible with the
probable dates when taxpayers will most likely
wish.to pay their taxes.
‘That the Tar Coll’ector or hls deputy
appear et the plaoes end on the dates es set
out’in his notice; properly equipped with
books or receipts for the purpose of collect-
;y;y taxes which the taxpayer might wish
.-
nrticle V255, es amended by the 46th Legislature,
reads as folJows:
*Each tax ooileotor shall begin the col-
leotion of taxes annually on the first of
October, or so soon thereafter as he may be
able to obtain the proper assessment rolls,
books, or date upon which to proceed with the
business; and, when so ordered by the commis-
sioners* court in his county, he may post up
notices c not less than three, at public
plaoes in each voting or district precinct in
his county, at least twenty days previous to
the day said taxpayers are required to meet
him for the purpose of paying their taxes,
stating in said notice times and plaoes the
same are required to be paid; and said collec-
tor or his deputy shall attend at suoh .tlmes
and pl’aces for the purposes aforesaid, and
shall remain at each place at least two dayo.
if the collector for any cause shall fail to
894
Jonoreble Murphy Cole, Page 4
meet the taxpayers at the time and at the
place epecirfed in the first notice h.
shall in like manner give second notloe.n
Artiole 7256, Revised Civil Statutes, reads, in
pati, a0 r0ii0w8:
Wash essessor and colleotor of taxes
shall keep his office at the county seat Of
his oounty; and It shall be the duty or every
person who railed to attend and to pay his
taxes at the time and places in hla precinct
named by the assessor, and collector of taxes,
as provided in the preceding article, to call
et the office of the assessor and collector
or taxes and pay the same before the first
day or December or the si$n$ gzar tar which
‘the assessment is made;
Artlole 6675a,’ section 3; pertaining to appllae-
tion tar reglstratfon or motor vebloles, reads, in part:
“The year for the purpose or registra-
.tion of motor vehicles shall be April 1st to
arch 31st (both inolusive) of the next sua-
oeeding calender year, and may be r&erred
to es the Wotor Vehlole Reg:.stratlon Yeer”,
and ourrent year where used in the statutes
relating to payment 0r regist :etlon rees
shall mean that motor vehicle registration
yeer. Application ror the renewal 0r regis-
tretiOn.Oi a vehicle and for eeoh ohauifeur’s
license for any motor vehiole registration
year shall be made not later than April lst,
or suoh year.*
It will be noted that Article 7255, supra, pro-
Eonorable Murphy Cole, Page 5
Artloid section
66X&, 3, supra. pertaining to
lpplioation ror registratton 0r motor .vehjoles, provides
that Wotor Vehicle Registration Year”~ shall be f&m
Anti1 1st to March 31st (both inclusive‘) or the next suo-
ceeding year.
l’he Legislature, in enactir&Articfes 7255 and
7256, was referring to the collection or and payment or
ad valorem taxes, and not the collect&n of and payment
or ‘automobile license fees. It being apparent that Artl-
ale 7255, supra , refers to the collection of ad valorem
taxes, the tax assessor-oollector oennot use this same
article as a method for the collection of automobile li-
cense reeg. Your inquiry is thererora answered in the
ne,gative.
Poora very truly
APPRovEDMAR. 15, 1940 ATToRNEx- OF TEXAS
/ -- Gerald C. Mann *y t413&l&
ATTCRNEY
&NERALOF ‘pEx89 161 D:. +~s``;t
DDD:Ak
AFPROVED
OPINIONCWTE BY WE cm