THE ATTORNEY GEXERAL
OF TEXAS
August 26, 1987
Honorable Benjamin Euresti, Jr. Opinion No. JM-775
Cameron County Attorney
974 E. Harrison Street Be: Whether the assessor-collector
Brownsville, Texas 78520 of the Brownsville Irrigation and
Drainage District is subject to
the Property Taxation Professional
Certification Act, article 7244b,
V.T.C.S.
Dear Mr. Euresti:
The Brownsville Irrigation and Drainage District [hereinafter the
district] imposes a "benefit plan" method of taxation instead of an ad
valorem system. Water-Code, 158.631 et seq. Under such a scheme, a
,- taxpayer pays, not on the basis of the taxable value of the property
that he owns, but on the basis of a flat fee per acre of land
receiving services from the district imposing the tax. Article 7244b,
V.T.C.S., the Property Taxation Professional Certification Act,
[hereinafter the Act]. created the Board of Tax Professional Examiners
and requires certain specified officers and employees of taxing units
to register with the board and proceed toward certification by the
board. The board, pursuant to section 17 of the act, has promulgated
rules for certification that require an applicant to, inter alia,
enroll and pass an examination in certain required courses, as well as
pass a final, comprehensive examination. 22 T.A.C. 55623.1 et seq.
You ask whether the tax assessor-collector for the district is
required by the act to register and proceed toward certification. It
has been suggested that, because the district does not impose an ad
valorem tax, the district's tax assessor-collector is not required to
register. We agree; we conclude that by the very terms of the Tax
Code, the district's assessor-collector is required to register only
if the district is imposing an ad valorem tax.
Article 7244b. V.T.C.S.. was first enacted in 1977 and was
intended "to assure the people of Texas that the responsibility of
assessing property for taxation is entrusted only to those persons
duly registered and competent according to the regulations provided by
this Act." V.T.C.S. art. 7244b. 91. Section 11 of the act specifies
those persons who are required to register with the board:
p. 3651
Honorable Benjamin Euresti. Jr. - Page 2 (34-775)
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 collector,
or other person designated by the governing body
of a taxing unit as the chief administrator of the
unit 's assessment functions. collections
functions, or both; and other persons who perform
assessment or collections functions for the unit
whom the chief administrator of 'the unit's tax
office requires to register; and
(3) all persons engaged in appraisal of real or
personal property for ad valorem tax purposes for
an appraisal district or a taxing unit. (Emphasis
added).
V.T.C.S. art. 7244b, $11. The act provides at section 2(11): "'Tax
assessor-collector' means the chief administrator of a taxing unit's
tax office who is responsible for the assessing functions described in
chapter 26, Tax Code, and for collecting functions described in
chapter 31, Tax Code." (Emphasis added). At section 2(12) of the
act. the following definition is set forth: "'Tax collector' means
the chief administrator of a taxing unit's tax office who is
responsible for collection functions described in chapter 31, Tax
Code, but not for assessing functions." (Emphasis added). The Tax
Code at section 1.04 defines "taxing unit" as follows:
(12) 'Taxing unit' means a county, an incorpor-
ated city or town (including a home-rule city). a
school district, a special district or authority
(including a junior college district. a hospital
district, a district created by or pursuant to the
Water Code, a mosquito control district, a fire
prevention district, or a noxious weed control
district), or any other political unit of this
state, whether created by or pursuant to the
constitution or a local, special, or general law,
that is authorized to impose and is imposing ad
valorem taxes on property even if the governing
body of another political unit determines the tax
rate for the unit or otherwise governs it affairs.
(Emphasis added).
p. 3652
Honorable Benjamin Euresti, Jr. - Page 3 (JM-775)
We are required to construe article 7244b. V.T.C.S., in a way
that is in accordance with the slain meaning of the language used.
Railroad Commission of Texas v.- Miller, 436 S.W.Zd 670; 672 (Tex.
1968). Because the definition of "taxing unit" is limited to those
political subdivisions that impose an ad valorem tax, the water
district about which you inquire is not a "taxing unit" for purposes
of the Tax Code. Accordingly, we conclude that the tax
assessor-collector of an irrigation and drainage district that imposes
taxes, not on an ad valorem basis, but on a 'benefit plan" basis, need
not register with the Board of Tax Professional Examiners pursuant to
article 7244b. V.T.C.S.
SUMMARY
The tax assessor-collector for an irrigation
and drainage district that imposes taxes, not on
an ad valorem basis, but on a "benefit plan"
basis, need not register with the Board of Tax
Professional Examiners, pursuant to article 7244b'
V.T.C.S.
C
JIM MATTOX
Attorney General of Texas
MARY KELLER
Executive Assistant Attorney General
JUDGE ZOLLIE STEAKLN
Special Assistant Attorney General
RICK GILPIN
Chairman, Opinion Committee
Prepared by Jim Moellinger
Assistant Attorney General
p. 3653