Untitled Texas Attorney General Opinion

T ENERAL Grover Sellers -xXxX Honorable V. L. Pitman County Attorney Anderson County Palestine, Texas Dear Sir: Opinion No. O-6557 Re: Commissions of Tax Assessor- Collectors for independent districts under Article 2791, V.A.C.S., andr elated matter. Your request for opinion has been received and carefully oonsidered by this department. We quote from your request as follows: "1 am writing for an opinion in answer to the questions hereinafter stated, which involve the Cayuga School District, No. 28, in Anderson County. The facts which may be relevant in the consideration of said questions are as follows: The Cayuga School District has a scholastic population of about 200 with about 40 transfers in. The approximate property valuation for the Sohool District this year will be $2 400,000.00, the school tax rate is $1.00 per &ZOO.OO. The Assessor and Collector of taxes is employed for assessing and collecting only and is not employed for any other service in the community. "(1) Is the above mentioned district required by law to pay the Tax Assessor-Collector for the assessing and collecting of said taxes exactly 4% of the taxes received by him, or can the district pay him more than 4% if it desires? (2) If the estimated amount of taxes coileoted for this year is $2,400.00, does the Tax Assessor-Collector's bond nesessarily have to be double that amount, or, under the law, can the bond be a less amount? "Article 2791, Texas Revised Civil Statutes seem to snswer these questions, but I am not , I-. - Hun. V. I;, Pitman - Page 2, O-6557 sure that a strict oompliance with this Artialu is required, as it may be considered only directory. If the law requires a strict compliance with this Article, it seems that the payment by the dis- trict of more than 4% of the taxes received to the Assessor and Collector would be unauthorized. "Your opinion on these ma,tters will be appre- ciated." "Article 2723, Vernonts Annotated Texas Civil Statutes, reads in part as follows: "The district tax assessor and collector shall have the same power and shall perform the same duties withreference to the assessment and allection of taxes for free school purposes that are conferred by law upon the city marshal of incorporated towns or villages, and he shall receive such compexrsation for er cent of the whole amount of 'tam m. e shall give bond in double the estimated amount of %axes coming curmuallg i t hi hands payable to and *abye approve 30 board, conditioned for the faithful discharge of his duties, and that he will pay over to the treasurer of the board all funds coming into his hands by virtue of his office as such assessor and collector;. . .'I (Underscoring ours) It is our opinion that the above quoted statu- tory provisions are plain, unambiguous and answer eaoh of your questions. It is our opinion therefore: 1. The tax assessor-collector of the school district is entitled to collect such percentage as allowed him by the board of trustees of the district, not to ex- ceed 4 per oent of the whole amount of taxes'reoeived by him. The trustees are not required to allow him 4 per cent thereof, and may allow less, and they are without authority to allow him more than 4 per oent of the whole amount of taxes received by him. 2. It is our opinion that the amount of the bond of such tax assessor--collector must be double the Hon. V. L. Pitman - Page 3, O-6557 estimated amount of taxes ooming annually into his hands. Yours very truly ATTORNEY GENERAL OF TEXAS s/ Wm. J. Fanning Wm. J. Fanning .Assistant WJF:BT/og APPROVED MAY 14, 1945 s/ Cbrlos C. Ashley BIRST ASSISTANT ATTORNEY GENERAL Approved Opinion Committee By GWB, Chairman