COPY
' OFFICBOFTHEATTORNEY GENERALOFT-
AUSTIN
amver ml8121
Attorney General
We ham your request
-8 are fiadingit impossiblete ~~~gloy.keputy
Tax A8useror8to awes8 taxeu for .(lS&)~tueltosnd
one-haltaents in the City aad tlS#)fifteenaenta
by a StatuSe.
in the aoantry 8s provfided
-Ia raat it 18 #qi#salblefor us to iilrsthem ,
next year emtbst basl8. -
'30 you thlgk the Gommlrrsionere*
Court OS ?allcer
County has a right to raise the fees for ansesslag
tsre&tfnxa la&i In the altp atil16gln tbs tiorratry
to
a figure they would eoudder right and mper? fa
faat we aontamgl.etsralslng it to lS# Pn town and 1 ,::...
SO# k~the country if it aan bo done.
"If i,tcannot be dose t3la way, coolC It be
'takenear6 of out.of the espwse~aaooudt of the Tar
hs%BB80r'% and GolleatotiaOfiiw.'
In.answer $0 your questlonsws advios a8 follmua:
It 3.~our undersltandingth& aacording to the Last preoedlng
Federal aensus~ Parker County bassa population of ZO,48&
It is also our understandingthat the aadeaead valuation of
F'aeer county', 536.960.
as shown by the l94Z tnr rolls; was $ll,J
Ii we axe correct as to the above set out populationand aisesaed
velufitionof Fa*er Count then Pmker County eoaea unlerthe
prwlal OM of Art. 3902, P rA.C.8, ~~2Texna, whloh.proridasr
"aheneverany alstriat, aounty or pnalnat
oftleer shall rqulre the services of daputfes,
ai3slstantaor ale* ln,the psrfozmanaeaf his duties
ha shall.applyto the County Caa@sslonen* Cut& oi
his aounty for authority to appoint amh ~eputla,~.
~slstsnb or alarks, stating by morn ap ltoetiou
the number needed, the paoitloa to be fllPed.and,'the
wuut to be mid. Said applicatlo~shall be acaoat-
penlad by a stateatentoh+~ing the pmbablw lsociipts
l?rw fees,aaa&xalons aad ompewetlon to be aolltrated
* ,;.~~~~i%+.-b
.da otiia~ dllring th fleeal.year *a&the pxmablo
.~w~wnte ublah ithall
A!alude all sa.l&la$ and
-1. fn aolult1as
haring a pulatioo.oftrsnty-five
thomrau6(Z6,OOO)or lesa.lnhabrtents, flmt 11e8isknt
orahlef depaty not to emeat Bghtaan maha ($18pMO)
Sollars per annum; other assiatants,,$eutlea or olerlrs
not to erased Flt’teon Eundm ($4.505.00~ Dellare *per
nnnu!ae-%0%.
"1-a. In ooontlee having a populationof twenty-
five thousand (~~,OOO)lnlmbltmte or less,,accordlag
to'tk last praoedlng3?edaml OeaaaS end u3ose tax
values exoeed one Ifaadrsa Falllion?&%N 0100*000,0P0).
aaoordinr,t.3the last appmof3d tar mlls, the first
as&latantto the ?PexAssessor and Collcsotorand the flrat
Hon. r?o1onqueen, p. 3
. asaistsnt to the County Clerk my eaoh reoelve im annusl
salary of not to erased Three Thousand Dollars ((tS.000)
per annum, and the oaahlerto the Tax ~sosenor and Col-
leotor and the County Clerk may eaoh reoelve an armml
salary af not to eroeed TWO Thouoond, Four Uuodred
Dollars 083,400)per ennum. The Tax Awbcwor and Col-
lootor ah011 deolgnat6 in addition to the flrot aoolotoat
ond oaehler,two heodo of departatsnto, one to bc in ahergs
oi naaewina,and on0 t;l,be la aharge of aollsirtl~ ln
such aountlos,who may raoelve~anannual nala of not -
to escesd Two Thousand, Pour Hundred 3ollaro '%
( Z&O]
psr adalaa,'andany additlona&asolutaato,doputleo or
olerko ta the Tax mosooor Hid Collaot.ar,or the County
Clerlinmy reoqlve a~annual oalary of not to oxoeed
One Thouoond, ElGht EIuu%redUolloro (fl.800) per annum."
Ii we 6re aoxTWt %a tu our underotandiag of the
aooeooed.taxvoluotlon bnd the populationof Parker Oouutp,
aa bbove mcanflwed,then you ax8 nCYloea thst under the pro-
rlsloas OS eafd Axt. SOW, the compensation vlhiah$egall~ may be
allorsd to the deputleo of the Tar AoownuTdr amI Oolleotor oft
Parker CoutltJreumot axoe~d'the~followlngmad wuata:,(a)
,rlNt ns~titiutti~ or ahlef ffeptif,*l8OO.:psr enatmg (bj’othtbr
deputlas, not to sxaeed $1500. psr annum sash.
You are further advise& that the aaleri8s oftdiputlas
in thd oiilooor the Tax Awsqoor and Collsotormay not be ln-
oraaoed ~abotwthe maximaaallowed b law forthslr oalafiao by
oi paying tbomany addftIonal aimpenaatlan out ot the
the dsrloa
6x jmnaldw
o tmf~o f o r 0-w a nyother so ur o e,
th eo iflo e; or.by
aup othar denrlae.
If Parker Uounty btwa po,pulatlon ao inbloated-above,
fhsn Parker County ofilaora are on a oahrg baaio. 331aountloo
Whorsin the oounty oftlasSo are paid OQ a oelery baele,the dlrpasi-
tlon Or their fees 18 govwmd by the pro~lalonaof Art. 9918e.
The Artlole mentfonad lo 1engtQ qd we shall not uet it out in
:'pullhers, as you 0r aoume have 800~~~ to it. But we point oat
tti'portion d See. 5, of eald artlole, eeme be@ espeaLally
pertinantto your questton ae to whether or notthe deputlae of
the AsaeOOOr oould be psld lnereaeedoompens6tlonfroiSthe Wtkpenee
eacount*ot said offloe. Said Sea. 1, in pert, la a8 followor
Eon. Holsn q,ueen,~p.
4
*I% dlstrlct orllcer shall be pnid by the Ttnte
of Toxea any fees or oommleelonfor any service per-
tonmnd b:ihim; nor 6ball the Stete or any oounty pay
to any oounty orrloer in sny aountp oongalnl~ a ,popula-
tlon of twtmty thousand (20,000) lnhabltantsor more
aooordlng to the last preoedingFederal Venous any Pee
QT oomlaolon tor any eervloeby him pdrronned 68 such
orrloer; provided,, however, that the wmesaor and
oolleator o? tam6 ehll oontlnue to 00116ot an6 retain
ror the benerlt 0r the Orf$eers* Salary Fund or m&h
herelnfirtsr Drovidedror. all ree6 and aom~~issions
ihioh~hr~l&kborlzcd u&ax! la< to oolleot; &xl it
eball be hls'duty to aoaountror.and to pay m
plonlssreaelvad by hti Snto the fund or runds oreatad
3pd rrrorided for under #to provisionsoft this Aot;
. . .
(I. . . .
-SM. s.. It em1 tiathe duty 0r~.au 0rri443m
to ohat@ axl oolleat in the'muanorsuthorlcod 1llW
all reee and eos4sla5lon~
+hiOb are pclrarlttd byb%W
to be ~~IBI&WUIati oolleotedror all orrlafsl ser*$oe
mlaeion wm due t4 negleot on +h@ part or the offiosr
charged with thr ~sponslblllty or oollsotlng same, the
amount or suoh rse or oommlsaloh shell be deduotad rmm
ths 6alary or such orrloer; i l added)
. *(FillIphm41s
It 1s pulte pxal.utbst und6r p1~10i1~lon8 or the law just
rcrerrad to, all tbe mmkay# whloh aone.luto the bands of tbcntax
asseaeor aud aolleotorby way or teea and oommlaslonsM-C dlspoaed
0r an6 mufit be striotly aooountad ror, by that orrioer.
kny jmymnt otitor any w6xpense aooount" to any deputy
by law, but wultl
way or salary wmld not anly be an eoaelon Or th@,~
be a dire& violation thereof.
Iton.Rolan Queest p. 5
On equst 18, 1943, we addrmmed a letter to you, re-
@Keats oltotlon to tlm 8tatute mentloaed in the rim wragrpph
or your request, aopleA above, but- have?eoelred DO mply thereto.
shoe we hem bean unable to rlnd the statute rerermd to, we have
oonaluded to baa* our opinion upmcthe mmerel rtatutea oltsd above.
Our mawer8 to both of your gueatione are fn tim natgatlve.
Youm very truly
I