OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Hon. Tom L. Hartley
Crlmlnal Dlatrlat Attornq
Bdlnbure, Toxa6
Dear Sir:
We harr ouof~11~ oonaido
the opinion of thlr dapartlsn
'se oopy 1x1 part iron rour roq
*II Independent
rangement heretofore
lmplojred an lx praiaal of properties
within the Allen Independent
School Diet tlve munlolpalltles
a8 inror=t l to the rerpaotlre
equitable equallza-
Sohool Dlstriot 1s an
lty limits of the City of k!cAllen but
The 3oard or Trustees or the hkAllen
001 3istrict and the City Comission of the
n have felt that it would be to the public
interest ror the sme three men to serve as the board of
equalization for both the City and the Sohool 3lstrlot,
the City alone however compensating the members of said
sbgzdt,l’g itoh,e r services. The board would sit at the
i 0th the City and the Sohool Dlstrlot,
rendering however separate reports to each municipality.
41‘
Hon. Tom L. Eartloy, page 2
“Throw queotlono are Frromted to you for wmfmr:
w IRS’8 Uador the prorloloao of Artlolo 1066B oan the
Cltr we 56 l loma board of rquallzrtlon a8 the Sohool
Dlatrlrt whom the Cltf rnd the Sohool Diotrlot haro
lrparate tax looooo~ro and oollrotoro?
t 10 Art1018 1066B uaoonotltutional in the
right “YE.
0 40, Art. 16 or the Conrtltution whloh oeyo
no peroon, with cutoin rrorptiona, ohall hold or rroroioo
8t thr oaao time, more than one oiila8 of 8molunwnt.
“TAIRD: Ii it lo your oplnlon that Art. 10668 oa bo
uood o-f thr mualolpallty (the City la thlo oaoo)
entlrru wlthln the boundary oi l larger nrualolprllty
(the So&o1 Dlotrlot) llro uaoo tho au8 tax aaoooaor and
oolleoto? aa the larger aualoipolity~ would an rrraqomont
a@ horotoforu outlined whore both the City and Sohool
Dlrtrlot use the lom thxoo 1108 lo lea b o rof o tho boa-68
or lqwlltrtlon tar both thk City UM Eohool I]lotrlot,
tho City paylag them ior tholr oa~loeo, ooartltuto o
rlolatlon of SOO. 40, hrt. 16 of the Conotltution? It lo
my undorotandlng that ln your oplnlon No. O-3175 you held
that the City of Amarlllo snd thr knarlllo Indrpeadmt
School Xotrlct oould uoe thr OaW thrro maa a0 a Board
oi Equallzatlon Sor both aunloipalltleo whllm you oaem
to hold t.h? oontrary ln your oplnlon No. O-3721..
Ue anower your tire: qurrtlon la thm negrtlrr ror wo
believe lo ‘ipyarent
it from roadlng Artlolo 1066b that It wao
the intentlon:of the Legiolaturr &hat a muniolpallty or dlotrlot
lootfed wlthln another aunlolpality or dlotrlot in llecltlng to
utilize the service0 of the Tax ,88es6or, 3osrd or :quellz6tion,
~34 Tax Collector Or suo:~ other munlol?ality or dlstrlot mst
use the entire services of tte orrioers end board end nst merely
thl. rerrloe cf OnG of them. 'Se prorlslozs tkro.J:hout thlr
artlclr reter to tte utlLl.zat!on of the serrloes of the orrlcers
sni board conJunot:yely; there 1s not the ell&htest lntlcr.tlon
th:1:, the services or one of tli6 orfloers or bO6rd my be used
bnl not tho.ss Of the Oth6rF. TLe language quoted below from
irtlole 1065b well substantiate8 thlo lnfsrenoc:
-Any . . . munlolpallty or dlotriotlr. the State or
Tex60, located bntlrely within thb boundarleo ot another
Wnlolpality or dlotriot 1s Persby empowered, to authorize,
by orllnmoe or rcsolutlon, tEe ?ar :sscss~r, ?oarl of
,I>lti6LiXl 62 Te~i COl?CCt;Z 2,’ the Z'URIOl;:ei!tje 1::
42
non. Tom L. Hartlap, paga 3
which it is looated to not as Tu Aaaa~~aor, Board of
Equalization and Tax Collaotor raapeotiraly for tha
munioipalitp or diatriot so availing it88ir 0rtM
aarrloar of 8da orrloora and Board or Equalization.
“The property in said muniolpality or dlatrlot
utlllabg tha la r r io a ofa auoh Aaaaaaor, Board or
Lqualizatioa and Collaotor shall ba aaaaaaad at the
rams value as it is aaaaaaad ror taxing purposes by
tha munloipallty or dlatriot tha larrloaa or whose
offloara and Board of Equalization lr a being utlllzad.
qhan tha ordlnanoa or resolution la paaaad making
lrallabla thalr aarfloaa, said ~aaaaor shall aaaeaa
the taxes for and parfona the dutlw oi TU Asaoaaor
for tha munlolpallty or dlatrlat so arallln6 ltaalr
of his larrloraj tha said Boar4 Of EquallzatlOn shall
aot as and perform tha dutlaa oi a Board or Equalization
for said munlrlpallty or dlatrlot so availing it80ir OS
its aarvloaa, and said Collector ahall aollaot the taxes
and aaaaaemants ior, and turn over as soon aa rollaotad
to the dqoosltory of said mnlolpallty or dlstrlot or
to auoh other authority as la authorlzad to raoalta auoh
taxes and assessments, all taxes or money, so oolleotad,
and shall perform the duties or Tax Cobleotor ot said
munlolpallty or dlatrlot so availing ltaelt or his
aarrloaa.
“In all mattara partalnlng to auoh aaaaaamanta and
oollrotlona tha said Tu Aaaaaaor, Board of Bquallzatlon
and Tax Colleotor shall ba, and hereby are, authorized
to aot as and shall perform respectlvcly th6 duties of
Tax Assessor, Board or Equalization and Tax Collbotor of,
end according to the OrdlnsncbS end rbSO1UtlO5S Of th6
inunioipality or district 80 availing itselr 0r their
8ervlc68, 6nd according to lw."
The Legislature In the energency C1SUS6 0r the act
COdlflbd as Article lG6Ob provid6S that ov6rlap;ing dlstriots
and munlolpelltl6s with separate assessins and ooll6cting
6gO5OibS h~v6 caused hardship and confusion and added to the
expensa of assessing and oolleotlng, and t.tis aot was to
rbllbV6 auoh OOllditiO5S. Yerely using the eOrViO68 or one
0r the 0rricara or board 0r another district or munlolpa!.lty
would b6 no r61lef to the 005fUSbd situation, in iact, it would
cause greater confusion. It 1s only the utl1izetion of the
ssrvioes 0r all th6 0rfic6rS End board by such municipality
Or tiztrict WLiCii ilou-? brin; eb0;lt t!.e deflred r6:suJ.t.
43
Mon. Toa t. Eartlay, pc.sa I
Too hots r0cwt0a that we furnlah roop this oplnlon
by Juan ). Is believe 8hat tba an8wu ro bats &Iran to your
first quoatloa 8t the prorOut tlaa at lwat raadarl moot our
lna vuia 8b* g other quo8~lonr luedt~ti ia rour raqtboaL
CLom?ora, wa uo onJy raadorlag an opl8loa upon 1ho fltat
rrbmlrtr4 qrua@loa~ and lr you 1tl11 dorln an opinloa upon
&ho other ~rurtlon, ploaro drlar aa6 vo rarll bo (lad to
r ea 4 ao ur
r lplaloa tbaroon.