April 8, 1975
The Honorable Jim Sharon Bearden Opinion No. H- 576
Orange County Attorney
Orange County Courthouse Re: Whether a county tax
Orange, Texas 77630 assessor-collector may be
required to collect taxes based
on an assessment ratio different
from that of the county.
Dear Mr. Bearden:
You have asked if, when a city elects to avail itself of the pro-
visions of article 1042b, V. T. C. S., a county tax assessor-collector must
assume collection of all delinquent and current taxes owed the city, even
though the city’s ratio of assessment was different from that of the county.
You advise that the City of Pinehurst, by ordinance and pursuant to
article 1042b, V. T. C. S., abolished the office of city tax assessor-collector
and gave notice that, effective January 1, 1975, the Orange County Tax
Assessor-Collector would be empowered to act as tax assessor-collector
for the city and that the said official should “perform all of the duties here-
tofore performed by the said city tax assessor and tax collector. I’ Article
10&b,.. section 4provides that when a city, does so:
Sec. 4. The property situated within and subject
to taxation in said incorporated cities, towns or
villages;. . taking advantage of this Act shall be
assessed at the same value as it is assessed for
county and state purposes. (Emphasis added).
Similar statutory provisions are found in articles 1066b and
7359, V. T. C. S. They have been held valid. Attorney General Opinions
M-569 (1970), O-2125 (1940), O-2152 (1940). See Lancaster Independent
School District v. Pinson, 510 S. W. 2d 380 (T=. Civ. App. -- Dallas
19 14, writ ref’d n. r. e. ). We assume the City and the County Commissioners
Court reached agreement on the compensation to be paid for such services.
See Attorney General Opinions M-146 (1967), 0-~6949 (1945). But the Orange
County Tax Assessor-Collector must assume the city duties in any event.
The Legislature has not given counties or county tax assessor-collectors a
choice.
p. 2571
. . _
The Honorable Jim Sharon Bearden - Page 2 (H-576)
It is recognized that ordinarily c’ities may lawfully utilize fractional
assessments. Attorney General Opinion H-448 (1974). W.hen cities employ
article 1042b, they give up control of the basis upon which assess,ments will
be made. Section 4 of article 1042b specifies that property within cities
taking advantage of the statute is to be assessed at the same value as it is
assessed for county and state purposes, but it does not require that past
due city taxes be abandoned unless they were assessed on that basis. The
duties to be assumed include the duty to “collect alI the taxes due the city. I’
(emphasis added) Art. 1044, V. T. C. S. The worT”all”, as used in the
statute, includes delinquent taxes and taxes on property which improperly
eeeaped assessment in previous years. Art. 1047, V. T. C. S.
However, article 1047 does indicate that whenever the city assessor
and collector ascertains that any taxable property has not been assessed for
any previous year, he should assess it in a supplement to his next assess-
ment roll “at the same rate under which such property should have been
assessed for such year. ‘I (Emphasis added)
The provisions of article 1047 have been part of our law for a
hundred years. In our opinion, the command of section 4 of article 1042b,
requiring *at property in cities taking advantage of its provisions “shall
be assessed at the same value as it is assessed for county and state purposes”
speaks prospectively and forbids the city of Pinehurst fzo m interfering with
or controlling the judgments or evaluations of the county tax assessor for
1975 assessments. Attorney General Opinion O-5426 (1943). It does not
however prevent the County Tax Assess,or-Collector from observing past
city actions which affect legal assessments made or to be made for prior
years, collecting deli.nquent taxes computed in compliance therewith, or
performing the duties imposed by article 1047, V. T. C. S.
SUMMARY
When a city properly elects to avail itself of the provisions,
of article 1042b, V. T. C. S. , a county tax assessor-collector
is required to assume collection of all delinquent and
current taxes owed the city, even though the city’s ratio
of assessment for prior years has been different from
that of the county, but the city cannot otherwise control the
rate of assessments.
Very truly yours,
Attorney General of Texas
pe 2572
The Honorable Jim Sharon Bearden - Page 3 (H-576)
C. ROBERT HEATH, Chairman
Opinion Committee
PO 2573