The Attorney General of Texas
December 1, 1978
JOHN L. HILL
Attorney General
Honorable Richard Handorf Opinion No. H-12 6 6
District Attorney pro tern for Anderson,
Henderson and Houston Counties Re: Whether the salary of the
Palestine, Texas 75801 county auditor may be raised
before the beginning of the fiscal
year.
Dear Mr. Handorf:
You have requested our opinion as to whether the salary of the county
auditor of Henderson County may be increased prior to the beginning of the
next fiical year.
Article 1645, V.T.C.S., applicable to Henderson County, provides:
In any county having a population of 35,000
inhabitants or over according to the last preceding
Federal Census, or having a tax valuation of
$15,000,000 or over according to the last approved tax
rolls, there shall be appointed every two years an
auditor of accounts and finances, the title of said
office to be County Auditor, who shall hold his office
for two years and who shall receive as compensation
for his services an annual salary from the County
General Fund of not more than the amount allowed or
paid the Assessor-Collector of Taxes in his county,
such salary of the County Auditor to be fixed and
determined by the District Judge or District Judges
making such appointment and having jurisdiction in the
county, a majority ruling, said annual salary to be paid
monthly out of the General Fund of the county. The
action of the District Judge or District Judges in
determining and fixing the salary of the County
Auditor shall be made by order and recorded in the
minutes of the District Court of the county and the
Clerk thereof shall certify the same for observance to
the Commissioners Court which shall cause the same
to be recorded in its minutes.
p. 5014
Honorable Richard Handorf - Page 2 (Ii-12661
In Attorney General Opinion V-1220 (1951), this office held that the salary of a
county auditor could not be altered until the beginning of the following fiscal year.
The conclusion was based, however, upon the following language of article 1645:
[Alfter the salary of the County Auditor has been fixed by
the District Judge or District Judges, no change in such
salary shall thereafter become effective until the beginning
of the next ensuing fiscal year of the county.
In 1955, this provision was removed from article 1645. Acts 1955, 54th Leg., ch. 414,
S 1, at ll17. As the statute now reads, the auditor’s salary is “to be fixed and
determined by the District Judge or District Judges,” with no restrictions placed on
that determination, except that the auditor’s salary may not exceed that of the
county tax assessor-collector.
It is thus apparent that the intent of the Legislature was that article 1645 not
preclude the district judges of Henderson County from increasing the salary of the
auditor at any time, up to the amount of compensation then being paid to the tax
assessor-ollector. In our opinion, therefore, the salary of the county auditor of
Henderson County may be increased prior to the beginning of the next fiscal year
to any amount not exceeding the present salary of the tax assessor-collector of
Henderson County.
SUMMARY
The salary of the county auditor of Henderson County~ may
be increased at any time, so long as it does not exceed the
salary of the tax assessor-collector of Henderson County.
Very truly yours,
C. ROBERT HEATH, Chairman
p. 5015