Untitled Texas Attorney General Opinion

-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