r L.
0 Y GENERAL
OF EXAS
AUSTIN 1%TEXAS
GROVER SELLERS
WN
AlTGRNEYGENEXSAL
Honorable Max W. Boyer
Cbunty ‘Attorney
Ochiltree Coufity
Perryton, Texas
Dear Sir: ;;inion No. O-6543
: Whether tax collector of independent
school district is entitled usder.
Article 2791, V.A.T.C’;S.,to kiper-
centage of penalties and Int’eretit
collected on delinquent taxes’or
whether his commission 1s.Iitiitkd
tb a pSrcentage’~‘on
the amount of
taxes assessed and collected.
Your request for opinion has been received and carefully
considered. We quote from your request as follows:
“1”submit to you the following proposi.tionfor
official opinion.
“Con’struingArticle 2791, Vernon’s Antiotated’
Civil Statutes, with reference to compen6atLMi oft
ah’Independent ‘Schooldistrict assessor and bollec-
tor;what Is meant by ‘ctieprovision, ‘whole amount
of taxes’ in line 7 of said Article?
“An independent school dlstrict”has asked me
to advise them whether or not the tax co1liect.M
for thendFsti+ictIs entitled to a percentage of
the penalty and interest.‘colleCtedupon delinquent
taxes, ‘brIs his cbmpen#ktlon cohfined to the
actual amount of taxes assessed and levied?
“I, therefore, ‘desire ttiatyou give me your
bpinion upon this question at your very earliest
convenience.”
“Article 2791, Vernon’s Annotated Texas ClvIl Statutes,
reads as follows :
“The district tax assessor aiidcollector
still have the same power and shalf perform ttie
same duties with reference to the assessment and
Hon. Max W. Boger, page 2 O-6543
collection of taxes for free school purposes that
are conferred by law upon the city marshal of ln-
corporated towns or villages, and he shall receive
such compensation for his services as the board
of trustees may allow, except in cities and towns
provided for, not~to exceed four per cent of the
whole amount of taxes received by him. He shall
give bond in double the estimated'amount of~taxes
coming annually into his hands, payable to and to
be approved by the president of~the board, con-
ditioned 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;'~pro-
vided that in the enforced collection of taxes the
board of trustees'shall perform the duties which
devolve In such cases upon the city council of an
incorporated city or.town, the president of the
Board of Trustees shall perform the duties which
devolve in such cases upon the mayor of an ln-
corporated city or town, and the county attorney
of the county in whlchthe independent school
district is located shall perform the duties w'hich
in'such cases devolve upon the city attorney of an
Incorporated city or town under the provisions of
law applicable thereto. It shall be~'wlthinthe dis-
cretion of the board'of trustees of an independent
school district to~name an assessor of taxes who
shall assess the taxable property within the limits
of the independent school district within the time
ahd in the manner provTded-by existing'laws',in so
far as they are applicable; and whensaid assessment
has been equalized by a board of equalSEatlon ap--
pointed by-the board of trustees.for that purpose,
shall prepare the tax rolls of said district and'.
shall duly~'signand certify same to the county tax
as provided for in the succeeding article.
colletitor~
The said assessor of taxes~shall receive a'~feeof
two percent of the whole amount of taxes asFessed
by him as shownbg the completed certified tax "
rolls. Acts 1905, p. 26 ; Acts 1923, 2nd C.S. p.
78." (Underscoring ours7 ..
Article 7336, Vernon's Annotated Texas Clvll Statutes,
provides penalties for the non-payment of taxes when due. This
statute Is lengthy and ~111 not be quoted here.
Also, the Legislature hasenactea many statutes with
referende to the remission of p~enaltlesand interest on delln-
quent taxes.
. -
Hon. Max W. Boyer, page 3 O-6543
The case of Morrison v. Lane, 157 S.W. '(2) 466, ln-
volvedthe'constructlon of a contradt between a Commissioners'
Court and an'attorneg'whereby said attorney agreed to collect
delinquent taxes, penaltie'aand interest'; After the execution
of""thecontract the Legislature enacted an Article (7336~) re-
leasing penalties and Interest. It was contend'edthat said
attorney could not be'paid his commissibn~from any ijortlon“df
the taxes'collected but could only be paid from'pehaltles and
inte~collected. -The Court construed the contract','a-rid"-
Articles 7264a, 7335, 7335a and 73361 and held that the-attorney
was entitled to dollect his commissions from the taxes‘aswell
as'from penalty and interest. The Court In this casecI&rIy
recognlzed"the differences betweeiiand separability"of~taxes,
penalties and interest. We call attention to the following
language In the court's opinion, towit:
"It is our conclusion that the lower court'
correctly construed the delinquent tax statutes
under which the contract in Issue was made.
Article 7335 authorized a contract 'for a'per
cent of 'the taxes, pylty and interestactually
collected.' Since t e interest and penalty were
'remitted,only the taxes remained from which
appellee could be px Again, Article 7335 ex-
pressly provided that the payment to appellee
should be contingent upon the collectionsof'such
taxes, penalty and interest. 'Appellee has col-
mi3 taxes in the amount stated above. His
contracwhorized paymentto be made to him'from
the taxes "actually collected.' (Note--The above
emphasis was made by the court in Its opinion.).
Answering your inqulrx it Is our opinion that the pro-
vision "whole amount of taxes in Article 2791, V.A.T.C.S., re-
ferred to by you, only Includes taxes and does not include pen-
alty and Interest.
It, therefore, follows that a tax collector of an ln-
dependent school district is not entitled to a percentage of
penalties and Interest collected upon delinquent taxes. Such
tax assessor-collector would be, of course, entitled to collect
such percentage as was allowed him, not to exceed 4 per cent of
the whole amount of taxes received by him. He Is also entitled
to a fee of two per cent of the whole amount of taxes assessed
by him as shown by the completed certified tax rolls.
Hon. Max W. Boger, page 4 0 -6543
Yours very truly
ATTORNEY GENERAL OF TEXAS
By: s/urn.J. Fanning
Wm. J.'Fannlng
Assistant
WJF:BT:wc
APPROVED MAY 3, 1945
s/Carlos C. Ashley
FIRST ASSISTANT
ATTORNEY GENERAL
Approved Opinion Committee By s/BWB Chairman