THE ATTORNEY GENERAL
OF TEXAS
February 24, 1989
Mr. Pasco Parker Opinion No. JM-1020
Collin County Auditor
Office of County Auditor Re: Whether computation of a
McXinney, Texas 75069 county tax rate under section
26.04 of the Tax Code may be
performed by an individual who
is not certified u'nder article
724413, V.T.C.S. (RQ-1573)
Dear Mr. Parker:
You ask:
Is the county auditor or other officer or
employee of the county appointed by the com-
missioners court to complete the effective
tax rate calculat,ion under section 26.04 of
the Tax Code required to be certified by the
Board of Tax Professional Examiners?
V.T.C.S. art. 7244b, the Property Taxation Professional
Certification Act, requires that certain persons performing
functions related to tax appraisal, assessment, and collec-
tion register with and eventually obtain certification from
the Board of Tax Professional Examiners (the lWboard*q). Sec-
tion 2 of the act defines "appraisal, I' 18assessment," and
%ollections88 as follows:
(1) 'Appraisal' means those functions
described in Chapters 23 and 25, Tax Code,
that are performed by employees of political
subdivisions or by persons acting on behalf
of political subdivisions and that involve an
estimate or opinion of value of a property
interest.
(2) *Assessment8 means those functions
described in Chapter 26, Tax Code, and
performed by employees of political subdivi-
sions or by persons acting on behalf of
political subdivisions, to determine an
amount of ad valorem tax.
P. 5263
Mr. Pasco Parker - Page 2 (JM-1020)
. . . .
(6) 'Collections# means those functions
described in Chapter 31 and Sections 33.02,
33.03, and 33.04, Tax Code.
Section 11 of the act provides:
The following persons shall register with
the board:
(1) all chief appraisers, appraisal
supervisors and assistants, property tax
appraisers, appraisal engineers, and other
persons with authority to render judgment on,
recommend, or certify appraised values to
the appraisal review board of an appraisal
district:
(2) the tax assessor-collector, tax col-
lector, or other person designated by the
governing body of a taxing unit as the chief
administrator of the unitgs assessment func-
tions, collections functions, or both; and
other persons who perform assessment
collections functions for the unit whom t::
chief administrator of the unit's tax office
requires to register: and
(3) all persons engaged in appraisals of
real,or personal property for ad valorem tax
purposes for an appraisal district or a tax-
ing unit.
Section 17 directs the board .to adopt by rule "require-
ments for the certification of registrants." The rules must
require that the registrants in the various categories
attain board certification within the periods of time
specified in section 17.
We believe that a person performing the tax rate calcu-
lations for a county under section 26.04 of the Tax Code
is performing assessment
. functions within the meaning of
section 2(2) of article 7244b. Essentially, section 26.04
directs the governing body of a taxing unit to designate an
officer or employee to calculate the .*0effective81 tax rate
which if imposed on taxable property will raise the tax
revenues needed to meet the taxing unit's obligations and
P. 5264
Mr. Pasco Parker - Page 3 (JM-1020)
other expenses for the tax year.1 Such "officer
employee" must also, under section 26.04, calculate tE
llrollback tax rate," for purposes of the hearing and
rollback election provisions of sections 26.06 and 26.07,
and cause to be publicized the tax rate and certain figures
involved in the calculation. Though the tax rate calcula-
tions under section 26.04 do not finally "determine an
amount of ad valorem tax I* for particular taxable properties,
the calculations are a necessary step leading to such
eventual determinations of ad valorem taxes for particular
properties by the county tax assessor-collector under
section 26.09. The section 26.04 calculations are thus among
the "functions described in Chapter 26 . . . to determine an
amount of ad valorem tax" within the meaning of section 2(2)
of article 7244b.2
Not all persons performing assessment functions are
required to register with the board, however. Under section
11, subsection (2), a person performing assessment functions
who is not a tax assessor-collector, tax collector, or other
person designated as chief administrator of the unit's
assessment functions, must register with the board only if
the "chief administrator of the unit's tax office" requires
such registration.
The "chief administrator of the unit's tax office" who
would be entitled under section 11, subsection (2), to
require that a person performing assessment functions
register with the board must be,' in the case of a county,
the constitutional officer, i.e., the county tax assessor-
1. The term taxing unit as used. in section 26.04
includes a county. See Tax Code 5 1.04(12).
2. The term assessment has been construed very
broadly. For example, Attorney General Letter Advisory No.
117 (1976) ruled that the duties of the county tax assessor-
collector with respect to assessing property for the purpose
of taxation under the Texas Constitution article VIII,
section 14, included "the appraisal of property as well as
a determination of the amount of tax to be imposed." (A
1900 amendment to article VIII, section 18, subsequently
separated the appraisal from the assessment functions of
the county tax assessor-collector. See Wilson v. Galveston
County Central Aooraisal Dist., 713 S.W.2d 98 (Tex. 1986) .)
See also 54 Tex. Jur. 2d Taxation 5 86; Attorney General
Opinion MW-4 (1979).
p. 5265
Mr. Pasco Parker - Page 4 (JM-1020)
collector. m Tex. Const. art. VIII, f 14: Tax Code
5 6.21; and Attorney General Opinions JW-918 (1988) and
JM-833 (1987).
Thus, in response to your question, we conclude that a
person designated to perform tax rate calculations for .a
county under section 26.04 of the Tax Code, must, if he is
not the county tax assessor-collector, register with and
proceed to certification by the Board of Tax Professional
Examiners under V.T.C.S. article 7244b only if so required
by the county tax assessor-collector. (Clearly, the tax
assessor, whether or not he himself performs the tax rate
calculations, must so register and proceed to certification.
See Attorney General Opinion H-1120 (1978).)
SUMMARY
A person designated to make the tax rate
calculations under Tax Code section 26.04 must
register with and proceed to certification by
the Board of Tax Professional Examiners if the
county tax assessor-collector so requires.
V.T.C.S. art. 7244b. The county tax assessor-
collector must in any case so register and
proceed to certification.
JIM MATTOX
Attorney General of Texas
WARYXELLER
First Assistant Attorney General
Lou HCCREARY
Executive Assistant Attorney General
JUDGE ZOLLIE STEAXLEY
Special Assistant Attorney General
RICK GILPIN
Chairman, Opinion Committee
Prepared by William Walker
Assistant Attorney General
p. 5266