June 17, 1948
Hon. Ralph Elliott .,Opinion No. V-647
County Attorney
Grayson County ~' Rep::T'he
authority of
Sherman, Texas the Commissioners
Courtto pay the
Attn.: Hon. Murray K. Nance, Jr. travel expenses of
the County Tax
Assessor-Collector.
Dear Sir:
:., Your request for an opinion is substantially
as follows:
"Mr. W. 0. Williams, the Couhty
Auditor of Grayson County, Texas, has
requested a.nopinionfrom this office
as to whether or not the Commissioners
Court can le ally allow travel expenses~
~for the Tax-&sessor Collectorfor
travel incurred in connection with the
duties of his office.
'This office has submitted an opin-
ion advising under Art. 3899 Sec. a, the
County Commlssloners~ Court may allow pay-
ment for expense for travel incurred in
connection with the duties of the office
of Tax-Assessor Collector. For your in-
formation, the Tax-Assessor Collector of
Grayson County is presently paid $n the
salary, and not on the fee basis.
Article 7189, V. C. S.; Is as follows:
"Assessors of texes shall, between
the first day of January and the thir-
tieth day of April of each year, proceed
to take a list of taxable property, real
and personal, in his county and assess
the value thereof In the manner following,
to-wit: By calling upon the person, or by
calling at the office, place of business
Hon. Ralph Elliott, page 2 (V-607)
or the residence of the person, and
listing the property required by law
in his name, and,requlring such person
to make a statement under said oathsof
such proper$y in the form hereinafter
prescribed.
Article 7255, V. C. 3. is as follows:
"Each Tax Collector shall begin the
collection of taxes annually on the first
day of October, or so soon thereafter as
he may be able to obtain the proper as-
sessment rolls, books, or data upon which
to proceed with the business; and, when so
ordered by the Commissioners Court of his
county, he ma post up notices - not less
than three (37 - at public places in each
voting or justice precinct in his county,
at least twenty (20) days previous to the
day said taxpayers are required to meet
him for the purpose of paying their taxes,
stating in said notice the times and places
the same are required to be paid; and said
Collector or his Deputy shall attend at
such times and places for the purposes
aforesaid, and shall remain at each place
at least two (2) days. If the Collector
from any cause shall fail to meetthe tax-
payers at the time and place specified in
the first notice he shall in like manner
give second notice."
Article 3899, Section (b), V. C. S., which
is applicableto a salary county provides, in part:
"(b) Each Officer named in this Act,
where he receives a salary as compensa-
tion for his services, shall be entitled
and permitted to purchase or charge to
his county all reasonable expenses nec-
essary In the proper,,andlegal conduct
of his office, . . .
In Opinion No. O-995, dated November 17, 1939,
this office expressed the opinion that the Commissionerss
Court38 authorized by Article 3899, Section (b) to al-
low a county Tax Assessor-Collector reasonable and nec-
essary expenses incurred by him when collecting taxes as
. .
Hon. Ralph Elliott, page 3 (V-607)
provided by Article 7255. In that opinion it was stat-
ed:
'The question of that which constl-
tutes reasonable and necessary expenses,
manifestly, is a question of fact, and is
to be determined by the Commissioner's
Court itself. In this connection, we point
out that the statutes are silent as to the
rater.permile, as traveling expenses,,al-
lo~.abkto a tax assesior-collector, while
on official business.
in Opinion No. o-3670, dated July 3, 1941, Art-
icle 3899, Section (b), was again construed and it was
there stated:
"It is our opinion that the Commis-
sioner's Court of Smith County would have
authority to allow the county attorney
reasonable necessary traveling expenses
for attending justice courts of the coun-
ty* The method of computation of such
expenses allowed, if any, would be for
the Commissioner's Court to determine in
their sound discretion.'
In view of the foregoing, you are advised that
it is our opinion that the Commissioners' Court of Gray-
son County IS authorized to allow reasonable and neoes-
sary traveling expenses to the County Tax Assessor-Col-
lector when incurred by him in the performance of his
official duties.
The Tax Assessor-Collector in a sal-
ary county is entitled to reasonable and
necessary traveling expenses Incurred by
him while engaged in the performance of
the official duties imposed upon him by
Articles 7189 and 7255, V. C. 9.
Yours very truly,
APPROVED: ATTORNEY GENERAL OF TEXAS
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