-E ATl.ORNEZY GENERAL
c
OF TEXAS
WILL wILsoN
Aa-- GEIYEBAI.
cd d?d vvc..&
8, 1960
Mr. Charles L. Reynolds Opinion No. WW-851
County Attorney
Chlldress County Re: Effective date sheriff
Childress, Texas becomes Assessor and
Collector of Taxes,
and related questions,
when population of
county becomes less
Dear Mr. Reynolds: than 10,000.
Your request for an opinion reads In part as
followa:
"Heretoforefor a number of yeara,
an Assessor and Collector of Taxes has
been elected by the qualified voters of
Childress County in accordancewith the
provisions of Article 8, Sections 14 and
16, of the Constitutionof Texas, thla
county during all such times having had
more than 10,000 inhabitant.8as deter-
mined by the applicable federal census.
'Ihefour year term of the present lncum-
bent expires December 31, 1960. The
present incumbent,being the only an-
nounaed candidate for nomination to such
offloe and having received the highest
number of votes cast for any person for
such office in the May 7, 1960, Democratlo
primary election, has been certified to
be the democratic nominee for the offlce
of Tax Assessor and Collector at the gener-
al election to be held in November, 1960.
According to the prellmlnary 1960 oensus
report, Childress County has a population
of 8,371. The Constitutionof Texas pro-
vldee that In counties having leas than
10,000 inhabitantsthe Sheriff shall be
the Assessor and Collector of Taxea unless
the votezw, at an election called for that
HP. Charles L. Reynolds, page 2 (Ww-851) .
purpoee. shall approve of adding an Asses-
aor and Colleotor of Taxee to the list of
authorized county officials.
"l'hlssituation raises the following
questions:
"1. If no eleatlon 1s held, or If the
voters fall to approve the adding of an Asses-
sor-Collectorof Taxes to the list of authorized
county offloiala,uhen does the Sheriff assume
the duties of Assessor and Colleotor of Taxes?
"2. And, Inevitablycontrolledby the
determinationof question one above, when does
the term of the present incumbent end?
“3. If at an election held for that
purpose, an Assessor-Collectorof Taxes Is
added to the list of authorized county officials,
Is the present Incumbent,who was nominated In
the May 7, 1960, Democraticprimary election, en-
titled to have his name placed on the ballot in
the November general election as the Democratic
nominee for such office?"
Section 16 of Article VIII of the Constitutionof
Texas provides as follows:
"The Sheriff of each county, In addl-
tlon to hla other duties, shall be the
Assessor and Collector of Taxes therefor;
but, In countlee having 10,000 or more ln-
habitants, to be determinedby the last pre-
ceding census of the United States, an Asses-
sor and Collector of Taxes shall be elected
as provided in Section 14 of this Article,
and shall hold office for four years and un-
til his succetmor shall be elected and quall-
fled.n
Section 16a of Article VIII of the Constitutionof
Texae provides a8 follows:
"In any county having a population
of less than ten thousand (10,CCC) lnhabl-
tants, as determined by the last preceding
.
Mr. Charles L. Reynolds, page 3 (W-851)
aensua of the United States, the Cosmis-
sionerrl Court may submit to the quallfl$a
property taxpaying voters of auoh county!
at an.electlon the quelrtion of adding an
Assessor-Collectorof Taxes to the list of
authorised oounty offlalals. If a majority
of such voterr voting in ruch ale&Ion
shall approve o? adding an Assessor-Collector
of Taxes to 8uoh llst,*then suoh offlolal
shall be elected at the next Oeneral Eleo-
tlon for 6uoh Constitutionalterm of office
as is provided for other Tax Assessor-
Colleotors In this State.”
In construing the provisions of Section 16 of Artl-
ole VIII of the Conetltutlonof Texas above quoted the
Court held In Nelson v. Rdwardr, 55 Tex. 389 (16811:
”. . . It will be reoolleotedthat
under the above section of the oonstltu-
tion of 1876, rlma facie the sheriff Is
the oollector %r-
o axes, and that the ex-
ception applies to oounties of ten thou-
sand lnhabitante;and that a party, to
avail hlmelf of this exkeptlon, should
‘show that he oomca ulthln it. . . .’
Likewise; It was held In Attorney Oenetial’sOpinion
2249 (1920):
“Prlmarlly,and presumably,the sheriff
of a oounty 1s radle ‘the oollector of
taxes therefor, o-aiming to the con-
Wary ham the burden of showing that such ooun-
ty oanea within the exception provided for by
the latter part of said Seat&on 16 of Artlole
8 of our State Constitution. This 1s express-’
ly 80 decided in Nelson vs. Edwards, 55 T. 389;
and this Departmenthas held that the failure
of a sheriff to exeoute the bonds required of
the tax oolleotor o? a oounty shown by the
United Staten Census next preoedlng the gener-
al election’tohave less than ten thousand ln-
habitants would have the effeot of creating a
vacancy in the officreof sheriff of such ooun-
ty.;that the office of sheriff and tax collector
of such county Is dual and inseparable,and that
one has not the rlght.to hold or exercise the
or. Charles L. Reynolds, page 4 (W-851).
funotlons of eitherwithout ~qualifylngas, and
being charged with the duties 'andreeponsibili-
ties of, both. Rep. IkOpi Atty. Gen. 1916-1918,
P. 399.
A.COPY of Attorney Qeneral~s'Opln~b~2249 (1920) is
attached to this opinion.
Mr. Charles L. Reynolds, page 5 (W-851)
In view of the foregoing, you are advised that the
present Incumbent In the office of Assessor and Collector
of Taxes of Chlldress County remains the Assessor and
Collector of Taxes for such County until January 1, 1961,
and the Sheriff oS'ChlldreesCounty after January 1, 1961,
will assume the duties of Assessor and Collector of Taxes.
If prior to the next general election, an election Is held
pursuant to the provisions of Section 16a of Article VIII
of the Constitutionof Texas, and the voters authorize
adding an Aseeasor and Collector of Taxes to the list of
authorized county otflalals, the n@e to be placed on the
ballot at the November election as the Democratic nominee
for such office will be.the Individualnominated at the
Primary Election for such office on May 7, 1960.
SUWARY
fn a oounty having a population of more
than 10,000 Inhabitantsaccording to the
1950 Federal Census and having a population
of less than 10,000 Inhabitantsaccording
to the 1960 Federal Census, the Asseeeor
and Collector of Taxes for.suoh County re-
mains the Assessor and Collector of Taxes
ror such County until Jdnuary 1, 1961. If
prior to the next general election, an
election Is held pursuant to the provisions
of Section 16a of Article VIII of the Con-
stitution of Texas, and the voters authorize
adding an Assessor and Collector of'Taxea to
the list of authorized county officials, the
name to be plaoed on the ballot at the Novem-
ber Election as the Democratic nominee for
such office will be the Individualnominated
at the Primary Election for such Purpose on
may 7.1 1960.
,Ygursvery truly,
WILL WIISON
Attorney Oeneral of Texas
Assistant Attorney Wneral
JR:snn
Mr. Charles L. Reynolds,.~page
~6 (~~-851)
APPRCVR?: ..
OPINION.cmm ~' ~;
W. N. (#eppert,Chairman
Dean D&IS'
Lawrence liargrove
Jerry H: Roberts
James M. Farrla
RRVIRWRDFORTREAlTORNl3~C@NERAL
BY: Leonard Passmore