Untitled Texas Attorney General Opinion

. _. . 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.