The Attorney General of Texas
June 12, 1970
JOHN L. HILL
Attorney General
Honorable Joe Resweber Opinion No. H- 1181
Harris County Attorney
Harris County Courthouse Re: Method of depositing
Houston, Texas 77002 money collected by the county
tax assessor-ollector in the
county depository.
Dear Mr. Resweber:
You have requested our opinion regarding the proper method of
depositing money collected by the county tax assessor-collector in the county
depository. You suggest that articles 1709 and 1709a, V.T.C.S., which require
the county treasurer to “receive all moneys belonging to the county from
whatever source they may be derived,” appear to be in conflict with article
2549, V.T.C.S., which directs the county tax assessor-collector to
deposit all taxes collected by him . . . in such [county]
depository or depositories, as soon as collected,
pending the preparation of his report of such collection
and settlement thereon.
Although articles 1709 and 1709a were last amended in 1971, and article
2549 was last amended in 1969, the relevant language in each of them has
been in effect for many years. In Attorney General Opinion H-183 (1973), we
addressed the question of whether a county tax assessor+ollector need
“secure a Deposit Warrant in accordance with Article 1657 and daily turn over
. . . monies to the County Treasurer. n We recognized in that opinion that the
assessor-collector has occasion to deposit funds in the county depository prior
to transferring such monies to the county treasurer, and we relied largely
upon language in Attorney General Opinion M-167 (1967), which had held that
a tax assessor-collector is required
to deposit tax funds in his possession in the county
depository pending transfer of the funds to the County
Treasurer.
p. 4765
Honorable Joe Resweber - Page 2 (R-1181)
ln our opinion, this conclusion remains valid. Articles 1709 and 1709a do not
preclude the assessorqollector from initially depositing daily receipts in the county
depository, but merely require that, at some time, the treasurer receive the funds.
Likewise, article 2549 does not prohibit transfer of tax monies to the county
treasurer in accordance with other statutes, but directs only that the assessor-
collector initially deposit all receipts in the county depository. Thus, we beiieve
that the statutes can readily be harmonized on the basis of Attorney General
Opinion M-167. Rather than conflict, the statutes complement each other.
Accordingly, it is our opinion that the county tax assessor-collector is required to
deposit tax funds in his possession in the county depository pending transfer of
these funds to the county treasurer.
SUMMARY
A county tax assessor-collector is required to deposit tax
funds in his possession in the county depository pending
transfer of such funds to the county treasurer.
Attorney General of Texas
APPROVED:
DAVID M. KHDALL, First Assistant
Opinion Committee
p. 4766
Untitled Texas Attorney General Opinion
Combined Opinion