NEW GENERAL
EXAS
December 30, 1965
Hon. Bill Ratliff Opinion NO. c-576
County Attorney
Haskell County Re: Whether Article 2922-L,
Haskell, Texas V.C.S., governs the 'amount
of collection fees a
County Tax Assessor-
Collector may receive or
retain for his services
in collecting the taxes
for a rural high school
Dear Mr. Ratliff: district.
You have requested an opinion from this office regarding
the question of whether Article 2922-L, Vernon's Civil Statutes,
governs the amount of collection fees a County Tax Assessor-
Collector may receive or retain for his services In collecting
the taxes for a rural high school district.
You stated in our recent letter that the 59th Legislature
by House Bfll No. 2J 3 amended Article 2792, Vernon's Civil
Statutes, which governs the fees of the tax assessor-collector
of independent school districts. In addition, the Legislature
in the same bill amended Article 2795, Vernon's Civil Statutes,
which governs the fees of the tax assessor-collector of common
school districts. However, the Legislature made no mention of
Article 2922-L.
We find no specific reference made to Article 2922-L, in
House Bill No. 243, or anything in the language of the bill
which would evidence the intention of the Legislature to change
fn any manner the statute governing the fees for the assessor-
collector of rural high school districts. At most, the amend-
ment of Article 2922-L would be by Implication only, and the
law does not favor the amendment or repeal of a statute by
implication. Gordon v. Lake, 163 Tex. 392, 356 S.W.2d 138
C1.~6’,1; ;Jte";;;; v. McDonald, 129 Tex. 275, 102 S.W.2d 167,
); Standard v. Sadler, 383 S.W.2d 391 (Tex.
Sup. i&); Amerfcan Canal Co. of Texas v. Dow Chemical Co.,
380 S.W.2d 662 [Tex.Civ.App.-1964, error dism.).
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Hon. Bill Ratliff, Page 2 Opinion No. C-576
Article 2922-L, states in part:
11
. . . The board of trustees of any rural
high school district may appoint an assessor
of taxes who shall assess the taxable pro-
perty within the limits of said district.
. . . The tax assessor herein provided for
shall receive such compensation for his
services as the trustees of said district
may allow, not to exceed two (2) per,cent
of taxes assessed by him. The county tax
collector shall collect such tax and shall
receive one-half of one per cent for his
services for collecting such tax. (Emphasis
added).
It is the opinion of this office that Article 2922-L,
governs the amount of fees allowed the tax assessor and collec-
tor of a rural high school district. Inasmuch as the Legislature'
has not repealed or amended this statute, the amount of collection
fees a County tax assessor-collector may receive or retain is
one-half of one per cent for his services for collecting such
tax.
SUMMARY
---m-v-
Article 2922-L, V.C.S., governs the
amount of collection fees a County Tax
Assessor-Collector may receive.
Very truly yours,
WAffGONERCARR
Attorney General
TRG/fb/dl
APPROVED:
OPINION COMMITTEE
W. V. Geppert, Chairman
Gordon C. Cass
W. E. Allen
John Banks
.GilbertPena
'APPROVED FOR THE ATTORNEY GENERAL
By: T. B. Wright
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