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A- ii.-
WIXAWIJSON April 3, 1962
ATl“.-l3ENERAL
Honorable Qlendon Roberts Opinion No. W-1292
County Attorney
pn;erby4nF Re: Separation of the offices of
Sheriff and Tax Assessor-Col-
B&d&a, Texae lector in a county of less than
10,000, under Section 16a, Arti-
cle 8, Texas Constitution,and
time of taking office. Sec. 65,
Dear Mr. Roberts: Art. 16, Texas Constitution.
In your letter you state that the CommlsslonersCourt of
Bandera County has called a special’election,for May 5, 1962, for
the purpose of submittlng~tothe qualified property taxpaying Voter8
of such county the question of adding an Aaseaaor-Collectorof Taxes
to the list of authorized aounty,officials. You ,statethat the pre-
aent Sheriff, who is ex-officio Tax Assessor-Collector,was elected
iri1960 for a four year term to expire December 31, 1964. You have
aaked the following questions:
“1. May the two offices above mentloned
I. be separated and a separate Tax
Aarersor-Colleotor be elected’and
take offlco prior to the expiration
. of the prerent combined Office o?
Sheriff and Tax Asreaaor-Collector?
” 2. In the event the election for th’e
separation of the combined ofMCet3
above mentioned carrise and a Tax
Assessor-Colleotorla ~eleotedat the
General Election to be held in Novem-
ber, 1962, would the first tenure ol
such office be for only two years
beginning Januar 1, 1963 and ending
December 31, 1961, or would ttjeflrrt
tenure of 8uch offioe be for our
years?”
Section 16 of Article 8, Texas Conatittition,
reads as follows:
“The Sheriff of each oounty, In addl-
tion to his other dutie6, ‘shallbe the
Assessor and Collector of Taxee therefor;
but, In counties having 10,000 or more
Inhabitants, to be determined by the last
preceding oensun of the United States, an
Honorable Qlendon Roberts, Page 2 ,,,
Opinion No. WW-1292
“I.
Assessor and Collect,orof.l$xes shall
be elected as provided in Section 14
of this Article, and shall hold offlce’
for four years and until his successok
shall be elected and qualified.”
Section 14, of Article 8, Texas Constitution,r.eadsas
follows:
“Except as provided In Section 16
.of this Artiole, there shall be elected
by.the qualified voters of each countj,,
an Asseas,or and Collector of Taxes, wQo
shall hold his office for four years 1:.
and until his successor Is eleoted and
qualified; and such Assessor and Col-
’ lector of Taxes shall pertorm all the
duties with respect to asseaalpg pro-
perty~for the purpose OS taxation and :.
of collecting taxes, as may be,prep
scribed by the Legislature.”
&t.. 7246, V.C.S., reads a8 &lows:
“In each county having leas than
ten thousand (10,000) in&bl.t8nt&,
the sheriff of suoh county shall be
the Aaeeesor ,.andCOlleOtOr.ofT-98,
and shall have .a@ exercise.
_ __ all the ’
rights,.powers ana prlvllegee, be
subject to all the requirementsand
restrictions,and perform all the
duties Impoaed by law upon assessors
land collectors;and he shall also
give the 881138bonds required of an
assessor and collector of taxes
elected.”
Seo. 16a of Art. 8, Texas constitution,provides:
“In any county having a popu-
lation of less than ten thousand
(10,000) Inhabitants,as determined
by the last pEeceding census of the
United States, the Commissloners
Court may submit to the qualified
property taxpaying voters of such -’
county at an election the question
of adding ariAssessor-Collectorof.
Taxes .tothe list of authorized
. . . -
Honorable Glendon Roberts, Page 3 Opinion No. WW-1292
county officials. If a majority
of such voters voting in such elec-
tion shall approve of adding an
Assessor-Collectorof Taxes to such
list, then such official shall be
elected at the next Qeneral Election
for such Constitutionalterm of office
as Is provided for other Tax Assessor-
Collectors In this State."
Sec. 16a, Art. 8, Texas Constitution,Is self-executing,
and requires no enabling act by the Legislature for the voters
of a county to take action under Its provisions. This section
provides no specified time to call the election, 80 any such
election held under the provisions of this section may be called
at any time, in any year, at the discretion of the Commissioners
'Court. The term of the present sheriff and tax assessor-collector
will expire on December 31, .1964,or as soon thereafter aa his
successor shall have qualified. There will be a General Election
held In November, 1962 and a General Election in November, 1964.
If the Constitution had meant for the present sheriff and tax
assessor-collectorto serve out his full term, before anyone
assumed,,theoffice of tax assessor-co$leotor,It could have pro-
vided, then ~suchofficial shall be elected at the next
General &&Ion Immediately preceding the expiration of the
term of office of sheriff and tax assessor-collector." Rut
the Constitution says, . . . at the next General Election. . . .I’
.Tnour situation this means the General Election tombe held in
November, 1962.
If the speolal election provides for a separate Assessor
and Collector of Taxes, arrdsuch an offlola~,is elected I?!
~November,1962, will he have to wait until the present term of
~the sheriff and tax assessor-collectorexpires before taking
offlce,,thatis, on January 1, 19651 This can't be true, because
another General Election will intervene before that date, the
Qeneral Eleotlon of November, 1964. This latter date Is the
t&me set for the election of all tax assessor-collectors.
Sec. 64 of Art. 16, Texas Constitution,provides:
"The offloe of Inspeotor of Hides
and Animals, the elective district,
county and precinct offices whioh have
heretofore had terms- years, shall
hereafter have terms of four years;=
the holders of such terms shall serve
until their successors are qualified."
@XmphasIa added1
. .
Honorable Glendon Roberts, Page 4 Opinion No. W-1292
.Sec.65 of Art. 16, Texas Conetltut$h, reads in part as
follows:
II
. . . the following officers e%eoted
at the general eleotlop in November, 3.954,
shall serve only for terms of two years;
(a) Sheriffs; (b) Assessors and Colleoto@s
of Taxes;,. . . At subsequentelections,
such offloers shall be elected for the
full terms provided in this Constitution.
II . . (I
. .
The election of an Assessor and Collector for a four year
term occurs, therefore, at the General Election8 of 1956 1960
m, 1968, 1972, and thereaf’ter at four year Intervals.’The ’
provision in Sec. 16a of Art. 8, Tex. Const., which provides
thatafter a separate office of Assessor and Collector of Taxes
is authorized, . . . then such official shall be elected at
the next GeneGal Election for such Constitutionalterm of office
tis~i&provided for other Tax Assessor-Collectors in this State”,
must be construed with Sec. 65 of Art. 16, Tex. Const., which
provides that Aqsessors and Collectors of Taxes will be elected
for four year terms In 1956, .1960,1964, 1968, etc. AU provi-
.slons of the constitutionin relation to the same subject matter
must ‘be construed together. 12 Tex.Jur.2d, ConstitutionalLaw,
Sec. 27. The’term of ofece referred to in Sec. 16a of Art. 8,
Tex. Con&. , Is the same “. . . as Is provided for other Tax
Assessor-Collectbrs In this State.” We hold, therefore, that If
a separate office of Assessor and Collector of Texas Is authorized
for,~Bandera County as a resu$t of a special election held for
that purpose on May 5, 1962, such official elected In the General
Election of November, 1962y,willhold office only until December
31, 1964, and the Assessor tind,Colleotor ,of Taxes elected irithe
General Election of November, 1964, will hold office for four
years, the same as other Tax Assessor-CollectorsIn this State.
SUMMARY
If the qualified property taxpaying
voters of Bandera County authorize’the
election of a separate Aesessor and
Collector,ofTaxes In a 6peclal election
called for that purpose, such Wflclal
nil1 be eleoted in the General Election
of November 1962, as .provldedin Sec.
16a.of Art. 8, Tex. Const.a and will
Honorable Glendon Roberta, Page 5 Opinion No. WW-1292
serve only until December 31, 1964,
or until hla suooessor is qualified.
Seo. 65, Art. 16, Tex. Const.
Yours very truly,
WILL WILSON
AttorneysGeneral of Texas
By: @$ +‘h
Riley Eugene Fletcher
Assistant
APPROVED:
OPINION COMMITTEE:
w. v. Geppert, Chairman
Elmer McVey
Tom I. MoFarlIng
Gordon Zuber
Pat Bailey
'BEVIEWEDFORTHEATTORNEYGENERAL
B3T: Houghton Brownlee, Jr.