Untitled Texas Attorney General Opinion

THE Amro Y GENE-L a’EXAS December 21, 1965 Honorable James A. Morris Oplnlon No. C-569 District Attorney Orange County Re: Various questions fnvolvlng Orange, Texas the constructionof Article 2792, V.C.S. and H.B. 243 in reference to the appraising Dear Mr. Morris: and collecting school taxes. You requested the opinion of this office upon the following questions: “,QUESTION : Can the various aohool dlatricta along with the Incorporatedcities and county employ a single appraisal or appraleing firm for the entire county and then each of the independent school districts and cities we his,appralsalfor the pUrQOSe of asaesalng taxes maa upon his evaluation assessed in their InCorpOratedlimits or school boundaries? “QUESTION: If the incorporatedcity and . county does not deslre to Join in thla arrangement, could the school clfstrfctsmake suoh an arrange- ment and employ an appraiser, paging him the amount that each agrees to pay and using his evaluation for the purpose of aaseeslng theft taxes and then for the County Tax Collector and Assessor of Orange County collect their taxes based upon said evaluation,of course, paying the County Tax Collector and Assearor for the aervlce. “QUESTIONP If these questionsare ansuered negatfvely,then can the several independent school districts have their tax collector and appraisersappraise the property and turn this appraised value over to the County Tax Collector and Aaaeasor for the purpose of collecting their taxes at their appraised evaluationof the property.” -2749- . r Hon. James A. Morris, page 2 (C-569) In reply to your first question, Article 2792, Vernon's Civil Statutes, was amended by House Bill No. 243, 59th Legis- lature 1965, only insofar as it allows the Board of Trustees of an independentschool district to Increase the amount of compensationpaid to the assessing and collectlng~~body, whether county Incorporatedcity, or town. Article 2792, Vernon's Civil statutes, prior to amendment read: 11 .When the county assessor and collector la reqkred to assessand collect the taxes on Independentschool districts they shall respectively receive one (1) per cent for assessing,and one (1) per cent for collectingsame; and when the assessor and colIector of an incorporatedcity, or town, as herelnbeforeprovided Is required to assess and collect the taxes of Independent school districts the Board of Trustees of such school dlatrlct may contract with the governing body of said city for payment far such services as they may see fit to allow, not to exceed'four er cent of the whole amount of taxes collected . . . . Ana as amended by House Bill No. 243, 59th Legislature,1965: 11 ! .When the county assessor and collector Is required to aasess and collect the taxes of Independent school districts, the Board of Trustees of such school district may contract with the CommlsalonersCourt,of said county for payment- for such services as they may see ?lt to allow, not to exceed the actual cost Incurred In assessing and collectingsaid taxes; and when the assessor and collector of an incorporatedcity, or town, as hereinbeforeprovided, la required to assess and collect the taxes of independentschool districts, the Board of Trustees of such school districts may contract with the governing body of said city for payment for such services as they may see fit to allow, not to exceed the actual coat Incurred In assessing and collecting said taxes.‘” The independentschool district when hereafter contract- ing with either a county, incorporatedcley or town to assess and collect the taxes for the school dlstrl&, 1s limited to the conslderatlonto be paid for such services only by the "actual cost Incurred In assessing and collecting said taxes.” . . Hon. James A. Morris, page 3 (C-569) However, It la now well e6tabIlshed that a County mav emolov a orlvate aooralsal flrmto ala lta board 6f ' equalliation.'Prltcha$h & Abbott v. McKenna, 162 Tex. 617, 350 s.w.2a 333 (1961). .Each of the various elected officials Including the Assessor-Collector has the sphere' that Is delegated to him by law &d within which the CommissionersCourt may not Interfere OP usurp. But that Is not to say that the functions of the Board of Equalizationand those of the Assessor- Collector are so diverse that Informationmay not be lawfully contracted for and obtained by the EqualizationBoard because it may likewlae be of aid to the Asseaaor In the performanceof his duties. It Is the duty of the Assessor as well to determine the value of all taxable property, in the county." PrltaharaB Abbott v. McKenna, aupra. Citing the above quotation, the case of Nelaon v.' Blanc0 IndependentSchool District 390 S.W.2d 361 (Tex.Clv. App., 1965, no history), applied the same rule to the school district. -However,the-court held that the tax assessor- collector of the echo01 district must continue to perform hls duties and that all the taxpayers of the school district could render their property to him for assessment. This decision la In conformitywith the prior holding. Slmlllarly,Opinion No. C-457 (1965) of this office held that wh,eretwo school districts were consolidatedInto a new Independentschool district, the new consolidateddistrict must assess all property throughout the consolidateddistrict and was neither expllcltelynor lmpllcltelyauthorized by either Article 279% or 2792, Vernon's Civil Statutes to accept or use one of the prior districtsI renditionsand.tax valuations. Therefore, in answer to your first question, the school districts, Incorporatedcities, and county may each employ the same private appraising firm by lndlvlduallycon- tracting with that firm for Its services. The home rule cities of course are governed by their charters. However the private appraising firm may not assume the duties of th& office of tax assessor-collector. The firm Is restrictedto advising and aiding the tax assessor-oollectorand the Board of Equallzatlon. -2751- . . Hon. James A. P(Orrls,wee 4 (C-569) Furthermore, the county could contract for the services of the private appraising firm and then each of the lndlvldtial school districts could In turn contract with the county to assess and collect their respective taxes. The only limitationon such a contract between the Individualschool district and the county would be the actual cost of the assessment and collection of the taxes. Cities may also contract with the county pursuant to 'Article1066b, Vernon's Civil Statutes, which provides In part: "Sectlon 1. Any Incorporatedcity, town, or village ~independentschool district, drainage district, water control and improvementdistrict, water Improvementdistrict, navigation district, road district or any other municipalityor district in t&e State of Texas, located entirely or partly within the boundariesof another municipality-ordistrict, 18 hereby empowered, to authorize; by ordinance or resolution the Tax ASSeSSOr, Board of Equalizationand tax Collector of the municipalityIn which It Is located entirely or partly, to act as Tax Assessor, Board o$ Equalizationand Tax Collector respectively for the municipalityor district so availing Itself of the,servlcesof said officers and Board of Equalization." "Sec. la. Whenever the governing body of 'anymunicipalityor district takQng advantage-of this Act shall deem It necessary or expedient said governing body may, by ordinance or resofutlon, adopt all or any part of the laws of the State of Texas charters ordinances,liens and other pro- visio& appllca& to the levying, assessing and collectingof taxes by the district or municipality rendering the tax service. All said laws, charters, ordinances, liens and other provisionsare hereby conferred on and made available to any munlclpallty or district taking advantage of this Act In order that the district or municipalityrendering the service and its Tax ASStSSOr,Board of Equalization and Tax Collector may levy, assess and collect said municipality'sor district's taxes and may assess and collect the taxes of the munlclpalltyor district for which It is rendering the strvlces, in a uniform and economicalmanner. . . Hon. James A. Morris, page 5 (c-569) "Sec. 2; When the Tax A88tsso~, Board of Equalization and Tax Collectorof'any mutil~lpallty OF district have been authorized by ordinance or resolution to act as and perform the duties, resptctlvtlg,of Tax Assessor, Board of Equalization and Tax Collector of another munlclpalltyor district located entirely or partly within Its boundaries such Included munlclpallty~ordletrlct shall pay the municipalityOP district, the 8trViCt6 of whose officers and Board of Equalizationare being utilized for said services and for such other in&tntal expenses as art necessarilyIncurred In-connectionwith the rendering of such services, such an amount may be agreed upon by the governing bodies of said two munlclpalltlesOP distPlcts." .Countlesqualify a8 munlclpalltles,Article XI, Section 1, Constitutionof Texas. In answer to your second question, each independent school district may employ the same private appraisal firm. Furthermore,If they prefer they may contract jolntlJrrlth a private firm so long as each,18 liable only for that portion of the cost of the appralaal, based upon the property within Its district. However, the assessor-collectorof each district must continue t0 perform hi8 Statutory duties. In the tvent'tht school districts contract with the private appraising firm, they may thereafter contract uith the county to have the latter collect the taxes so assessed. Opinion No. V-1559 (1952) of thla office held that the county could aasess'the tax and then the school district crouldcollect It. That opinion reads In part: II . . ./Statutoryauthority exists for,the collection6y an Independenttax collector, notwithstandingthe assessment was made by the, County Tax Assessor-CollectoP. In other words, the assessor and collector may be different, depending upon the election @de by the Board of Trustees as to how the matter Is to be handledA? Moreover, APtlcle 2792, as amended by House Bill No, 243 59th Legislature 1965, permits the independentschool dls?zlct to assess th& tax and then conttict nlth the cotity to collect It. House Bill No. 243 provides: -2753- . . . Hon. James A. Morris, page 6 (C-569) "'When a majority of the Board of Trustees of an Independentdistrict prefer to have the taxes of their dlstrlct'as8e~stdand,collected by the county assessor and collector,or by the city assessor and collector,of an Incorporated city or town In the limits of wNch the school district, or a part thereof Is lochted, or collected only by the county or city tax collector, same-may be tS§tS§ed and~colltottd,or collected as-the cast may be, by said county or city SF lctrs, a8 may be deterrpinedb the'Board of TPuStte8 . . .' (Enphasle addedT Your third c&estlon 18 answered'by the above. SUMMARY Independentschool dl8triCt8, Incorporated cities, and counties may lndlvldually-employthe same private appraisal firm. Further, the courity may employ the private firm and then contract with the independentschool dletrlcts and incorporated cities to 88888s and collect their taxes pursuant to Article 2792 anb 1066b, Vernon'8 Civil Statutes. If the county and cities do not desire to employ a private appraisal firm, the Independent school districts tither lndlvlduallyor as a group may employ a private firm 80 long as each district Is liable only for the CO8t of appraising the property within Its district. The districts may thereafter contract with the county to colltat the taxes assessed, However, a private appraisal firm may not USUFp the statutory duties of the Tax Assessor- Collector of the county, school district, or cities but may only act as an adviser to the Tax Assessor-Collectorand Board of Equalization. It Is the duty of the Tax Assessor-Collectorto assess the property and accept renditionsof value -2754- Ron. James A. i8orrls,page 7 (C-569) by the residents of the county, cities or school districts. Very truly your8, UAOOOHJZRCARi Attorney Qeneral Wade Anderson Assistant UA:ml APPROVED: OPIRIONCOIMITTRE Y. V. Oeppert, Chairman Grady Chandler W. E. Allen Pat Bailey Roy Johnson APPROVEDF9RTREA'lTO~O~RAL By: T. B. Wright -2755-