Hon. Richard E. Rudeloff Opinion No. M-242 I~
County Attorney
Bee County Courthouse Rer Whether a County Commie-
Beeville, Texas 78102 sioners Court is required
to advertise and take com-
petitive bids in order to
award a contract for ser-
vices amounting to an annpal
charge not to exceed $Z,SOO.OO
to be paid out of current
Dear Mr. Rudeloff: funds.
By recent letter you have requested an opinion
concerning the above stated matter. We quote from your letter
as follows:
*Bee County, Texas has a population of
23,755 according to the laat Federal Cenaue.
The Commissioners Court of Bee County has set
up computer equipment and records in its tax
office which the court wishes to be processed
by a company equipment to perform such work.
Such work or service6 will consist of preparing
and supplying nece8sary forma 'for one year of
the tax roll, tax reports, tax statements, in-
ventory and proof roiL
*‘A contract to perform this
service has.
been submitted by Texas Statistical Services,
Inc. of Waxahachie, Texas for a total a-1
ch,&qe 'not to'exceed the sum of $2,500,00,
which will be the maximtimlimit of liability
for the tax authority.'
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Hon. Richard R. Rudeloff, page 2 (R-242)
"In the current budget Bee County
provided for the amount of $2,500.00 to
pay for such services and now has such
amount available in its current funds.
The Commissioners Court of Bee County now
cirbhes to enter into the afbresaid contract
with Texas Statistical Services, Inc. with-
out submitting the contract to competitive
bids.
"It is the opinion of the undersigned
that the contract in question does not need
to be submitted to competitive bidding under
provisions of Article 2368a, Vernon's Civil
Statutes. This is based upon Opinion NO. M-
172 of the Attorney General of Texas under
date of December 20, 1967. . . .such opinion
holds that the 'taking of such bids is not ap-
plicable to county expenditures for the pur-
chase of equipment for general use by the
county payable out of current funds, even
if the expenditure &s.$2,0.00..00or more-.:,,.
The reasoning used in the aforesaid opinion
should apply with like effect to the fact
situation presented here where the county
proposes to spend money for the purchase of
services as aforesaid.
"It is therefore the opinion of the
undersigned that it is not necessary for the
Commissioners Court of Bee County, Texas to
submit the above-mentioned contract calling
for an expenditure exceeding $2,000.00, to
competitive bids because such expenditures
is to be made by Bee County out of current
,funds."
Section 2 of Article 236%a, Vernon's Civil Statutes,
is quoted, in part, as follows:
"Sec. 2. No county, acting through its
Commissioners Court, and no city in this state
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Hon. Richard R. Rudeloff, page 3, (~-242)
shall hereafter make any contract calling
for or requiring the expenditure of payment
of Two Thousand Dollars ($2,000,00) or more
out of any fund orefunds of any city or county
or subdivision of any county creating or im-
posing an obligation or liability of any nature
or character upon such county or any subdivision
of such county, or upon such city, without first
submitting such proposed contract to competitive
bids. . D .and orovided further, as to contracts
for nersonal or orofeasionaL services; work done
by such county or city and paid for by the day,
as such work progresses; and the purchase of land
and right-of-way for authorized needs and purposes,
_e_Proviglo_ns
th
shall not ~DDPY and in such cases the notice herq-
in urovi.dedshall be siven but only with resvect
to an intention to issue time warrants with riqht
of referendum as contemplated in Sections 3 and
4 hereof resnectivelv. (Emphasis added.)
The above quoted Section of Article 2368a, requires
competitive bids for expenditures in excess of Two Thousand
Dollars ($2,000 001 by cities and counties regardless of whether
the expenditure is gut of current funds or not, Attorney General's
Opinion M-172 (B967) holds that the giving of notice of intention
to take bids is not applicable if the expenditure by the county
is out of current funds, even if more than $2,000,00,
The above quoted Section of Article 2368a expressly
provides that contracts for personal or professional services
do not have to be submitted to competitive bid, Attorney Gen-
eral@s Opinions R-2315 (P95P): C-156 (1963); C-267 (1964); and
M-233 (L9681,
Under the facts as submitted, it is our opinion that
the contract.in question falls within the personal or profes-
slonal ser\ticeexception of competitive bidding as required by
Article 23683,
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^ .
Hon. Richard E. Rudeloff, page 4 ,("-242)
SUMMARY
A Commissioners Court is not required to
advertise and take competitive bids in order
to award a contract for work or services which
will consist of preparing the tax roll, tax re-
por,ts,tax statements,inventory and proof roll,
amounting to an annual charge not to exceed
$2,500.00 to be paid out of current funds.
General of Texas
Prepared by James C. McCoy
Assistant Attorney General
APPROVED:
OPINION COMMITTEE
Hawthorne Phillips, Chairman
Kerns Taylor, Co-Chairman
James Quick
Alan Minter
Jim Swearingen
Mark White
A. J. CARUBBI, JR.
:Rxecutive Assistant
._,
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