day 26, 1948
Hon. LaVern I. McCann Opll-donNo. V-588
County Attorney
Hockley County Re: Fees of county tax
Levelland, Texas collector for collec-
tion of county-wide
school maintenance
tax Article 2744e-3,
Vernon's Civil Stat-
utes, as amended.
Dear Sir:
We refer to your recent letter from which we
quote:
"Hockley County comes within the
provisions of Art. 2744e-3, having an
assessed valuation of taxable property
according to the last approved tax rolls
of not less than seventeen million dol-
lars end a population according to the
latest Federal Census of not more than
Twenty-One persons per square mile. By
proper election procedure; the people of
the county expressed their approval of
the County Wide Maintenance Tax ana the
Commisvlonerlv Court entered its order
and levied a twenty oent tax on the Hun-
dred.Dollarv valuation of taxable pro-
perty.
"Collection of the tax began and
at this time the .tax collector iv wlth-
holding one-half'of one percent of the
amount collected gs his fees of office.
The rest of the tax money has been turn-
ed over to the proper schools. There IV
no litigation In the matter but there are
some who disagree with his being entltleil
to the money as a fee of office. I sln-
cerely request an opinion from your of-
fice concerning the matter. It iv my
opinion that he iv entitled toa fee In
Hon. hVern I. McCann, page 2 (V-588)
the collection of the tax.
Brief of Law
"Art. 274&e-3 Section 4 of the Re-
vised Civil Statutes states the follow-
ing:
"IIt shall be the duty of the Com-
missioners Coart; after such tax shall
have been voted, st- the time other ~taxes
'Tarelevied In the county, to levy a tax
under this'law of not to exceed Rrenty
' .:'(?O#),'
Cents on the One Hundred Dollars
:,:'valuat$on
Xn saza county for that year.
Such taxed'&all be assessed by the Tax
.t$ssesvorand'collected by the Tax Assessor
as other Taxes are assessed and collected.'
"ht. 2744e-3.Section 11 oftthe Re- "
vised
;. .~Clpil~:,?~a~~utelr~:statesthe ~f~ollo+.ng:
“‘Taxes thus levied by the Commis-'
sloners Covt, shall,be asses,sed,a.ndcol-
lected ins~~~ccordance~‘.with 'aqplicabl~e, laws. '
llIi-~'
y:,gp-$!!~;&:*,;, ,the.:l
,,& of'th;
secti&& ~quoted,,"above thatthe tax .ls, to
be assessed~'bnd','collected 'in.amordance
with applicable,:latisI,. From.those,laws the
Tax Assessor.and,Foll,ecto~+$s,:' eutlt.ledto
a fee 'far,._th.e'."cdil'~~t.~on
.oof.~
'taxe'a. ,,,'T.t
,~
":,'
sebme'Itli&; :+$F,:,J939;,$?t~~~;'~~~?lsed,.~,~iv;L1",
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Statutes~,
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" ,.Ti;;&.ahalp.$&.A&p~& r it&.'e'oij&Lf j
,:~
tion bf.ta'keszas;&nDensation:.fory'theser-‘::~:!~
vices of'the"c’ollector, be'gkming with the"
first day of September of each year, five
per cent.on the first t&en,thouvand,dol-
lars c'ollebted~f,or the'State;"and four,,per
cent.ou,the~.next.,~~,ten'thousand
~dollars so
collected'.forthe; State, a&¶ arm Peru cent
on all collected over