. .
December 13, 1957
Hon. Glyndon M. Hague Opinion No. ~11-308
County Attorney
Cleburne, Texas Re: Does the Tax Assessor-
Collector for Johnson
County have the proper
authority to asseas and
collect taxea for the
Johnson County Rural Fire
Prevention District estab-
lished under the Rural Fire
Prevention Districts Act,
Vernon’s Annotated Civil
Dear Mr. Hague: Statutes, Article 2.531a-6?
You request the opinion of this office upon several
questions involved in the above-captioned matter. Your
questions are as follows:
1. Does this office (Tax Assessor-
Collector) have proper authority
to assess and collect this tax
in Johnson County, Texas?”
2. “May it be assessed and collected
on real property? personal property?
tangible property? intangible proper-
ties?, said properties being within
the boundaries of Johnson County,”
3. “If the tax as levied Is not paid
and becomes delinquent, what author-
ity does this office have to collect
said tax?”
4. “Does the election of November 6,
1956, meet the requirements of
Section 8-a of the Rural Fire Pre-
vention Districts Act concerning
th& inclusion of incorporated
cities, towns and villages located
in Johnson County so as to make said
incorporated cities, towns and villages
a part of said Rural Fire District and
property located therein subject to the
.03 cent tax?”
Han, Glyndon M. Hague, page 2 (~~-308)
At the outset, we are confronted with the question
whether the County Assessor-Collector of Taxes in Johnson
County, has any authority ,to collect this tax. Nowhere in
the Act as It finally passed is this authority conferred upon
him; nor under the Act does the Board of Fire Commissioners,
which constituted the governing board of the Fire Prevention
District, have any power to confer ,this authority upon the
Tax Assessor-Collector of Johnson County. There Is nothing
In the Act from which It might be reasonably inferred that
the Tax Assessor-Collector of Johnson County has the author-
ity to collect the tax. It is, therefore, apparent that if
the Tax Assessor-Collector has the authority to collect this
tax, we must find it elsewhere.
If the fire prevention tax is a county tax then
under the constitutional and statutory authority conferred
upon the Tax Assessor-Collector generally to collect county
taxes this would be sufficient to support the collection of
this tax by him. Therefore, the first question we must
answer: Is this a county tax? If it is, the County Tax
Assessor-Collector has this authority to collect this tax,
otherwise not. We have reached the conclusion that it is
not a county tax and not k&ended by the Legislature that
it should be. We are led to this conclusion by the terms
of Section 48-d of Article III of .the Ccnstitution which
is the constitutional authority for the establishment and
creation of Rural Fire Prevention Districts and the levy
of the tax of -03 cents per One Hundred ($100.00) Dollars
valuation on .the ad valorem property situated in such dis-
trict. This constitutional provision reads as follows:
"The Legislature shall have the power
to provide for the establishment and creation
of rural fire prevention districts and to
authorize a tax on the ad valorem property
situated in said districts not to exceed
Three (34) Cents on the One Hundred ($100.00)
Dollars valuation for the support thereof;
provided that no tax shall be levied In
support of said districts un,til approved by
vote of the peop.le residing therein,
(Emphasis added.)
It is observed that the taxes levied must be for
the support of the district, and we think clearly it 1s
intended that it be considered and treated as a district
tax, as distinguished from a county tax.
Hon. Glyndon M. Hague, page 3 (~~-308)
Section 8 of the Act says In part as follows:
“The election to confirm the district
or authorize the levy of the tax shall be
submitted as a single proposition to the
people residing therein who are qualffied
to vote,” (Emphasis added.)
Section 8(a) IS in part as follows:
“No district hereafter created shall
include the area of anv incornorated citv.
town, or village, unless a majority of the
electors residing in the municipality and
participating in the election called by
the Commissioners’ Court to confirm the
district and levy the tax have voted in
favor of both the creation of the district
and the levy of the tax.” (Emphasis added. )
Section 10 with reference to the authority of
the district is in part as follows:
11 . to levy and enforce the collection
0; taxes in lands and other property within
the district for the district revenue-
accept and receive donations; and to do any
and all lawful acts required end expedient
to carry out the purposes of this Ac t . 11
(Emphasis added.)
Section 12 reads In part as follows:
11e . . The Board of Blre Commissioners
shall annually levy and cause to be assessed
and collected a tax upon all properties, real
and personal, situated within the district
and subject to taxation In an amount not to
exceed %ree Cents (34) on the One Hundred
Dollars ($100.00) valuation for the support
of the district, and for the purposes author-
ized in this Act.” (Emphasis added.)
Thus, it appears that throughout the Act
emphasis is laid upon the creation and powers of the
districts and the levy of the taxes in support of the
districts.
. -
Hon. Glyndon M, Hague, page 4 (WW-308)
It is, therefore, manifest that it was the inten-
tion of the Legislature to authorize the levy and assessment
of this tax as a district tax solely for the benefit and sup-
port of the Fire Prevention District and Is not a county tax.
Any doubt in this regard Is removed by the fact that Senate
Bill No. 372 as originally Introduced haa the following pro-
vision in It:
"Such tax levy shall be certified to
the County Tax Assessor and Collector, who
shall be the assessor-collector for the
district. The tax rolls of the County
shall be the tax rolls of the District."
This was eliminated by a Committee amendment In
the Senate by the substitution of the following:
"The values of property in the said
district shall be the same values as shown
on the County tax rolls."
(See Senate Journal, 55th Legislature, Regular
Session, dated March 26, 1957, pages 598-599.) which, as
will be observed, is the language of the bill as It finally
passed and was approved.
The Legislature, therefore, took pains to make sure
that the Tax Assessor-Collector had no authority to collect
this tax and we think clearly manifested a legislative intent
that the tax is not a county tax but strictly a district tax.
It is of no importance that the boundaries of the district
are tioterminus with the boundaries of the county. It is still
a Fire Prevention District.
The foregoing constitutes a sufficient answer to
your question No. 1. Since we have held that the tax Is not
a county tax and not collectable by the County Tax Assessor-
Collector, we find It unnecessary to answer questions Nos. 2
and 3 as they become moot In view of the facet that your
questions and the answers you make are directed to and per-
tain to the duties of the Tax Assessor-Collector.
We do answer your fourth question, however, which
is separate and apart from the authority of the County Tax
Assessor-Collector to collect the taxes. We hold that the
election of November 6, 1956, In view of the validating
provisions of the Act pertaining to districts previously
established Is sufficient to meet the requirements of Section
8(a) concerning the inclusion of incorporated cities, towns
and villages so as to make them a part of said Rural Fire
District and the property therein is subject to the Three
(3#) Cent tax.
Hon. Glyndon M. Hague, page 5 (Ww-308)
It is not to be inferred from this opinion that
we hold that the governing board of the Rural Fire Prevention
District may not set up its own tax assessing and collection
system but refrain from any specific ruling thereon in this
opinion.
SU.MMARY
The County Tax Assessor-Collector of
Johnson County has no authority under
Senate Bill No. 372 to assess or collect
the Three (34) Cent tax on the One Hundred
($100.00) Dollar valuation of property
located In a Fire Prevention District for
the tax is not a county tax and nowhere in
said bill is authority conferred upon the
County Tax Assessor-Collector to assess
or collect the tax. It is unnecessary to
answer your questions Nos. 2 and 3 as they
become moot in view of our answer to your
question No. 1.
The election held November 6, 1956, in
view of the validating provisions of the
Act meets the requirements of Section 8(a)
of the Rural Fire Prevention District con-
cerning the inclusion of incorporated
cities, towns, and villages located in
Johnson County and the residents of said
District and their property is subject to
the tax provided .for in the Act.
Very truly yours,
LPL:gs
WILL WILSON
APPROVED Attorney General
OPINIONCOMMITTEE
George P. Blackburn, Chairman
John H. Minton BY
L. P. Lollar
Marietta MacGregor Payne Assistant
B. Hi Timmins, Jr:
Fred Werkenthin
REVIEWEDFORTHE ATTORNEYGENERAL
BY:
James N. Ludlum