TEE ATTORNEY GESERAL
OF TEXAS
March 25, 1987
Mr. Kenneth 8. Ashworth Opinion No. JM-655
Coamissioner
Coordinating Board lb: Whether a county that aesesses
Texas College and University and collects taxes for a community
system college district may add a 2% fee
P. 0. Box 12788
Austin, Texas 78711
Dear Mr. Ashworth:
You ask the folloving question:
Under Texas law, may a county that assesses and
collects taxes for a community college district
charge no more than two percent of the ad valorem
taxes asscssed as a fc’L for tax assesmnent and
collection?
You are concerned specifically about the Alamo Community College
District. See Educ.. Code 1130.005. You do not specify the type of
junior college district it is. We conclude that, pursuant to section
6.27 of the Tax Code, a county is entitled to a reasonable fee, not to
exceed the actual costs incurred. for those junior college districts,
other than joint county junior college districts, for which it
sssesses and collects taxs8. If a county assesses and collects taxes
for a joint county junior college district, it shall receive
compensation in an amount agreed upon betveen the parties. but not to
exceed two percent of the ad valoren taxes assessed, as provided in
section 130.121(c) of the Education Code.
Your question arises because of a perceived conflict between one
section of the Education Code. section 130.121, and several sections
of the Tax Code. Section 130.121 of the Education Code governs tax
assessment and collection for junior college districts, regional
college districts. and jolnt county junior collect districts and
provides the following:
1130.121. Tax Assessment and Collection
(a) The governing board of each junior college
district. and each regional college district, for
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Mr. Kenneth H. Ashworth - Page 2 (JIl-655)
and on behslf of its junior college division,
annually shall cause the taxable property in its
district to be assessed for ad valorem taxation
and the ad valorem taxes in the district to be
collected, in accordance with soy one of the
methods set forth in this section, and any method
sdopted shall remain In effect until changed by
the board.
(b) Each governing board shsll be authorized
to have the taxable property In its district
assessed and/or its taxes collected. in whole
or in part, by the tsx sssess0rs sndlor tax
collectors, respectively, of any county. city,
taxing district, or other governmental subdivision
in vhich all or any part of the junior college
district is located.
(c) Tba governing board of a joint county
unlor college district shall be authorized to
have the taxable nronertv in its district assessed
or its taxes collected. in whole or in part, by
the tax sssessors or tax collectors, respectively,
of any county. city, taxing district, or other
governmental subdivision in which all or any part
of the joint county funiorcollege district is
located. The tax sssessors or tax collectors of a
governments1 subdivision, on the rcquest.of the
governing board of a joint county junior college
district. shall assess and collect the taxes of
the Joint county junior college district In the
manner prescribed in the Property Tax Code. Tax
sssossors and tar collectors shall receive c=
peasatioa In sn amount agreed on betveen the
appropriate parties, but not to exceed NO percent
of the ad valorem tsxes assessed. (Emphasis
added).
Section 6.27(b) of the Tax Code governs compensation for sssess-
ment and collection and provides the folloving:
(b) The county assessor-collector is entitled
to a reasonable fee, which may not exceed
the actual costs incurred, for assessing and
collecting taxes for a taxfng unit pursuant to
Subdivisions (1) through (3) of Subsection (a) of
Section 6.23 of this code. (Emphasis added).
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Mr. Kenneth Ii. Ashworth - Page 3 (JM-655)
Section 6.23(a)(3) of the Tax Code sets forth duties imposed upon
assessors and collectors and provides in pertinent part:
(a)‘The county assessor-collector shall assess
sod collect tsxes oo property in the county for
the stste sod the county. He shall also sssess
sud collect taxes on property for mother taxing
unit if:
. . . .
(3) the governing body of the unit requires
the county to sssess and collect its tsxes as
provided by Subsection (c) of Section 6.22 of this
code. . . . (Emphasis added).
Junior college districts are governed by chapter 130 of the
Education Code. Section 130.004 details the authorized types of
public junior colleges and provides the folloving in pertinent part:
(a) By complying with the' provisions of the
appropriate following sections of this chapter a
public junior college and/or district of any one
of the following classifications may be esta-
blished:
(1) an independent school district junior
college;
(2) a city junior college:
(3) a union junior college;
(4) a county junior college;
(5) s joint-county junior college; and
(6) s public junior college as s part
or divfsion of s regional college district.
[Aote: Sections 130.091 to 130.109 governing
the creation of regions1 college districts were
repealed by Acts 1985. 69th Leg., ch. 302, 13.1
(Emphasis added).
Subchapter C of chapter 130 of the EducPtion Code sets forth the
fiscal provisioos applicable to the various types of junior college
districts and contains sections 130.121, the section vith vhlch you
are concerned, to 130.124. Prior to its amendment in 1977. section
130.121 provided at subsection (d) that
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Ur. Kemcth 8. Ashworth - Page 4 (JH-655)
_(e]ach governing board shall be suthorized to have
the taxable property in its district assessed. its
values equalized, sod/or its taxes collected, fn
whole or in part, by the tax assessors. board[s] of
aqualitation. and/or tax collectors, respectively,
of any county, city. taxing district, or other
goveruxeatsl subdivision in which all or say part
of the junior college district is located. . . .
Such property shall be asscseed, the values thereof
equslised, &d such taxes collected, in the msnner
and for such compensation so shall be agreed upon
between the approprfate parties. . . . (Emphasis
Added).
In 1977, subsection (d) was retained and subsection (g) was added.
Subsection (g) provided in pertinent psrt that
Jt]he governing board of s joint county junior
college district shall be mthorized to have the
taxable oropertv in its district sssessed. its
values equal&dw, or its taxes collected. in -whole
or in part, by the tax assessors. boards of
equalization, or tax collectors, respectively, of
soy county, city, taxing district. or other govern-
mental subdivision In vhich all or any part of the
ioint count3 iunlor collese district is
iocated. . . : T&I sssessors &d tax collectors
shall receive compensation in sn amount agreed upon
between the appropriate parties, but not to exceed
tvo percent of the ad val‘orem taxes assessed.
(Emphasis added).
Acts 1977. 65th Leg., ch. 198. IL, at 563. Section 130.121 was
amended to reed in its present form. however, In the same bill that
enacted the Property Tax Code, with subsection (g) becoming subsection
(cl. Acts 1979, 66th Leg., ch. 841, 34(k). at 2320.
A ststute should be construed in such s way so that it till
harmonize with other l xlstiug laws. unleecl its provisions clearly
manifest s contrary ioteutloo. Freels v. Walker. 26 S.W.Zd 627.
opinion sdopted (Tax. 1930); Stste z Ace1 Delivery Semlce, Inc.. 380
S.W.Zd 825 (Tax. Civ. App. - IDallas 1964)) rev'd ou other grounds, 388
S.W.Zd 930 (Tax. 1965). General and speck el ststutes should be read
together sod harmonized. if it is possible. Iialscll v. Texas Water
Coam~ission. 380 S.W.Zd 1 (Tax. Civ. App. - Austin 1964, writ ref'd
n.r.e.); Conley v. Dsughter's of the Republic, 156 S.W. 197 (Tex.
1913). Because we sra required to construe both provisions har-
moniously If such a constructiou is possible, we construe subsection
(c) of section 130.121 of the Education Code to create an exception to
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Hr. Kenneth H. Ashvorth - Page 5 (JM-655)
the general provisions regarding compensation for assessment and
collection for taxes set out in section 6.27 of the Tax Code.
Accordingly, we conclude that, pursuant to section 6.27 of the
Tax Code, a county is entitled to s reasonable fee. not to exceed
actual costs incurred, for those junior college districts. other thsn
joint county junior college districts, for vhich it sssesses and
collects taxes. If a county sssesses and collects taxes for s joint
county junior college district, it shall receive compensation in an
amount agreed upon between the parties. but not to exceed two percent
of the ad valorem taxes assessed, as provided in section 130.121(c) of
the Education Code.
SUUUARY
Pursuant to section 6.27 of the Tax Code. s
county is entitled to’ a reasonable fee. not to
exceed actual costs incurred, for those junior
college districts. other than joint county junior
college districts, for which it assesses and
collects tsxes. If s county sssesses and collects
tsxes for a joint county junior college district,
it shall receive compensation in an amount agreed
upon between the parties. but. not to exceed two
percent of the ad valorem taxes assessed. as
provided in section 130.121(c) of the Education
Code.
JACK EIGRTOWER
s Very
AL
ruly
J. I M MATTOX
yours
/I-
An _
Attorney General of Texas
First Assistant Attorney General
UARYFLELLER
Executive Assistant Attorney General
RICK GILPIN
Chairman, Opinion Committee
Prepared by Jim Moellinger
Assistant Attorney General
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