Hon. J., W. Edgar opinion Nor S-68
,Commlssloner of Edtiaatlon
Tejras Education Agency Re: The aiijiunt of the:bond
Austin,, Texas required of assessos-
<. collectors of taxes for
Independent school dls-
Dear .Sir: trlcts.
You have requested the opinion of this office
as to.,,the amount of bond required for the aesesaor-col-
lector of taxes of an independent school district.
Chapter 62, Acts of the 53rd Legislature, 1953, page
88 (Article 2779b, Vernon’s Civil Statutes) provicjes:
:,.
“S~@ction lc Boards of !l?rustees of Inde-
endent School Dietriots operating under the
,g neral Law are authorized to appoint an
&i@essor-Collector of’Taxes for their respec-
tite school Districts for a term of office
not to exceed three (3) years, to be deter-
mined by the aboard of Trusteee; providing
,that such Assessor-Collector shall give
pond, to be executed by a surety oompany
‘authorized to do business in the State of
Texas, in an amount sufficient to adequately
protect the funds of such school diatzict
in the hands of such Assessor-Collector, but
In no event less than twice the largest
&mount collected at any one time in the pre-
~@eding fiscal or calendar year, to be deteti-
mined by the govering body of such School
District .‘I
Article 2791, Vernonss Civil Statutes, was pre-
vlousiy..the general statute governing the tax aasessor-
oollectbr for Independent school dlatrlcts, It provid-
ed for bond In double the estimated amount of taxes
which would be colleoted annually. It is the obvi,ous
‘intention of the Legirlaturg to ohange the amount of
bond required. Artlale, 2779b requires a,bond of at least
“tnicb the largest amount oollected at w one time In
the tieoedlng ftis,cal or calendar year*” The amount of
such bond 16 to be determined by the dlmtrlat bard of
trustees a
Hcp J. W. Edgar, page 2 (S-68)
.Tax collectors are required to report to
their responsible governing body and deposit In the
district depository all taxes collected Lwithin designated
periods e For instance, Artbcle 7249a, Vernon’s Civil
Statutes, requires the co’unty collector to’pay to the
county treasurer the taxes’ colle,cted by him in the pre-
ceding week, Article 2801, Vernon’s Civil Statutes,
providexat the collector of a city or town which con-
stitutes an independent school district shall.pay over
monthly to the tr,easurer of the school board. the school
taxes collected by .hlm. Articles 2744e, Vernon’s Clvfl
Statutes, et seqe9 governing county-wide districts, and
Article 281511, Vernon’s Civil Statutes, governing junior
college districts, req’uire the tax.cLollector to’pay
month1 to the school depository the taxes:collected by
lzic?
If the assessor-collect& af taxes for an in-
dependent school district is required by statute ~to de-
posit his collections with the school depository or
treasurer at stated periods, then the schopl board is to
require him to post a bond~of not less than twice ‘the
largest amount collected during any such period in the
preceding fiscal or calendar yearr~ If no statute stlpu-
lates a time for the collector to deposithis collections
with the school depository or treasurer, then it is
within the discretion of the district board of trustees
to require collections to be deposited at specific dates,
and to set the collector’s bond according to the amounts
previously collected d’uring the periods so established.
SuMMAFiY
The minimum amount of the bond to be
required of the tax assessor-collector of
an independent school district under Article
277913, Vernones Civil Stat,utes (Ch* 62,
Acts 53rd LegPp 1953, p+ 88) is twice the
largest amount of taxes collected in the pre-
ceding fiscal or calendar year between any
two successive dates on which the assessor-
collector is required to deposit tax collec-
tions fn the district depository, Where
Hon. J. W. Edgar, page 3 (S-68)
there 1,s no sta,tute flxlng the period
,between required deposita, the,d,&atrlot
board of trueteea may fti the time within
*hioh deposits mulilt be made,.
I:
Youra very truly,
APPROVED: JOHNBEN SHEPPERD
Attorney General
J. C, Davis, J!F~
County Affairs Divleion
Burnell Waldrep
Executive Aeelstant
John Ben Sheppard
Attorney Qenexal
BEL:am