Untitled Texas Attorney General Opinion

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", ~~:. Statutes~, ;:: asp ,,-. it' ,*:,. ! _.&atWjr.' .,., ,, ii,. +"':;, :.,,;*~:&; <:,.y 1,. :> 2.:‘:‘ ,~. ,. " ,.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