OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Honorable John C, Narburger
County Attorney
Fayette County
La Orange, Texas
-..
‘I._
Dear Sir: opinion No. o-6172 ---,.. ~~ ~‘-,x.
Rer Should the Asssssor~a fees
for assessing taxes tar the
,gemral fund, jury fuW road
~r'an&bridge~fund, be oharged
” proportionately to these
respeotlve funds, or should
the general fund be required
.H--- to\beals the entire aost for
~? asseesing taxes for these
,i”. /.-- x., respective Aurds?
_r ‘., *
This departam& has ‘given careful aonslderatlon to
your request of reoept date iry%hloh you have asked our ahsver
to the capt%Dmd quesB+on‘r,4fl ’
,; 1;’
z., \
/ I;d’egk&lau Ho. .C-24&, this department held that
in aouht3.b on’thWfee bas?S the fees for assessing taxes for
various fuods ahoul&he borne by these reapeotlve funds, and
that the entire o&@ should not come from the general fund.
Ye are &olcMng a.,oogk of this opFnlon vhioh lista the author-
ities and’.~giv’b@ &lie peason upon vhich this oonoluslon was based.
.
P&ttt~ County, hovever, has a population of over
20,000 and the county officers are being paid on a salary baais.
This raises the quaere of whether or not the same aonaluslon
reached Fn our Opinion No. O-2499 applies to aountiea that are
on salary basis. Ue think it does.
Xonomblo John C. Xarbmyqar, Pagm 2
Arti 39l20, Se&ion 1, uh&b imovideathat
0mtf 0m0ar, if3 a0mi88
a papulotirurOf
-37 20,000 -11
bo oalpella8teaby aalarlaa, ra8ds La parts
* . proviaad, however,tht the aaaba-
aor and 00iAt0r of taxes rhrll aontuaw to ooilaot
m r6tu for,th0 b8320rtt of the 0mfm-e shia~
Fundor~hRrei~ttarpawlaod?Qr.ollinaana
0aEni881enavhlob ha la uuthar18~ war law to col-
qot l . .m
Seetlaa5 of Arti 39328, sups, read8 'a partz
%!eo. 5. It aball ba the duty of all of-
Horn to chargoand colloot in th8 4MaMr authoriaea
by l8v all tua sml omlaalana vhlch are paxslttedby
lav to k aa8aand and oolloatad for a11 offlola ser-
vlca parfolmadby tbam. As a&i vhen such faea 0r8 col-
leotedthy shall k cbpuaitadin the offtaars*Salery
Fund, or ituala
providau3 '%nthrs hat. . .
Wo fae1t&attheabom quotatwnsdammtrata
that methoQ or ooll~otlng and beau-InI? of tin equlm* of co.5
P~8~~888ingt6xe. am the riolervhothmin sountiea antha fm
baais or In oountlu 00 the MlrnPy b8ata. rlotually, the only
dirtorenu betvtlanthe tvo lm3aa ia that in tha fonser, tha of-
tlolal keep# the money n0elWd uatll a nquind mt lo
ruahedand twna ?Jmbalanoa tot&e aountr,and inthe latkr,
th o mo a ela
y p lmed Ia 6lpeoialftmd, fsawhioh Wm aalariea
ara paid.
.;obert
3. Koch
.baistant
XOK:fo
f----y