Untitled Texas Attorney General Opinion

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN t Honorable R. A. MoElrath county Auditor Cooke count f Calnasrllla, Taxes Daar Sir: ealoaarr and the i Oooka County 42, raquratfng th8 oplnlon or this dap atad quaatlon neda aa followa: year 1941 wee provider that the aalarlaa ountias having an aaaaaaad 000,001. and lose than .OO par aaaum; and Artlole , provldea that the mlnirnuat dltore ahallba $125.00 for eaah assessad valuation, oomputad from hs oondltlons mntloneid above, and tha atatutaa to which rsfsrenos is made, your opinion is desired ae to whan tha ohangs la aalerlee for the County CommIssIonera and tha County Auditor will baooiaa aiteotlva." Bonorabls R. A. McEl~th, page 2 In answer to that portion of your quaetion rsgsrdlng the salarlaa oi the Oounty Cemmlaalonara, based upon tha inoraasa or tha assasaad valuatlonortaxabla proparty in the county, you era advlaad that tha County Commissioners Court is only authorlaad to base tha salaries or the County Conualerlonrra for the ourrent year upon tha total aasaasad valuation of tha praoedlng year. Cooke County had a total +rsssaad valuation of all propartiae or #19,178,810.00 Sar tha year 1943. The annual aalarloa of the members of the Comalaalonars Court of Cooka County ror tha yaar 1912 muat be beard on the 194l easasaad ralua- tion. You atatr In your latter thattha total assasaad valuation or th4 properties in this oouuty for thr year l942 la $20,081,820. This bring trua , and provided tha asaassad valuatlone do not lxxarrd $30,000,000.00 ror the yaar 1942, tha Cammlsslonars Court say at its rlrat ragular mmtlng In fanuary, 1943, fix the salary of raoh County Commlaslonar ror naah year at a ma not exorodfng $2250.00. The County Commiaalonars oaauot lnoraase thalr lalarlaa ior tha yaar 1942 baaed on tha arsasaad vsluatlon for raid year, but aa above stated tha salarlaa ior tha yaar 19.942muat be barrd on tha 19&l assrasad valuation. (8aa Arte. 2350, 23!%(l) and 2350(2), V.A.C.S.) Tha question regarding Wae iaeraasa ln tha salaries Or oounty oommlaslonars, whara tlmrrrhaa bean an lnoraasa in tha eareased valuation of the propartlas in a oounty, is mora fully dlaoueard in oar opQ~lona t&unbars O-2272 and O-3616. wa lnol.oaa ooplae or’-thasa oplnlona r0r pour oomanienoa. We now oonaldar that part or your quaetlon with rsrrrrnoe to tha annual relax-y or ths County Auditor of Cooks County. Senate Bill No. 119, Aots of tha &7th Lagls- latura, Ragular S48aLon, 194l, provide8 inpartt x =xu any aoonty havlng a populatlou or thirty rh thousand (35,000) inhabitants, or over, aooordlw to the laet pmosdlng Federal Csaeua, :dr having a tax valuation 0r Firtsan Mllllon (#J.~,OCO,OoO;OO) Dallars or ovar, acoordlng to tha lart gpprmdd tax roll, thare shall br blaunlally appointed an auditor of accounts and tinanoea, the title of eald officer to be County AUdItor, who 8hal.l Honorable R. A. MoElrath, page 3 hold his ofrloq ror two (2) yeare and who shall ra- oelvs as oompensatlon ror hle aanloa8 to th8 oounty as euoh County Auditor, an annual salary of not more than the annual salary allowd or paid the Assessor and Collectorof Taxas in hi8 oounty, and not less than the annual salary allow@4 euoh County Auditor under the grnsral law provldad In Artlolo 1645, RI- vlwd Civil Statutes, as said Artlola exl8kd on January 1, 1940, auoh ealary or tha County Auditor to be fixed and drtormined by the Dlstriot Judge or Dletrlot Judges making suoh appqlatmant and having jurisdiction in ,the oounty, a majority ruling, aald annual salary to ba paid monthly out of the goner61 fund of the oounty. The a+tlon Of said District Judge or Dlatrlot Judges 4.datanninlng aud fixing tha salary of such County Mdltor shall be made by order and rsoordad in the tiutes of the Dlstrlot Court of tha ooanty, ,end ths,Clark thereof &all oertiry the same f’or obsesvenoa to the Commlnslonars* Court, whloh ahall oauao th~‘.aama:~~~o .ba rroordad ln ltn minutes; aftartho .aelary ol.‘t%r County Auditor has baen ilxed~ by’ the.Dletrlot Jodg? or;Diatrlot Judges, no ohangr in 'suoh salary ahall thrmattar be001110 erraotfr~~until the bsglnnlag or the next lnsulng rlsoal year or the county. Provided howavsr, any lnonaro in thhr.aelary of any 8uoh County Auditor, over and above the annual a~lary allowed 'suoh Count Auditor ondsr the general law provided in Art1018 1 g 45, as said Artiols exlatad on January 1, 1940, shall only beg allowed or psrmlttsd with the express oouseat and approval or the Cooualasiensrs~ Court oi the aounty whose County Auditor is atf6oted or may bei aiiaotad by the provisions of this Aot$ auoh conront and apprornl or ,such CoWlaalonarn* Court shall ba mada by order of such Court and noordrd in the minutes or the ~sslonara* Court 0r eueh 0oanty.u Article 1645, vepnon~aAnnotated fXvi1 Statutes, err it existed on January 1, 1940, nads in part as rollowe: QI. any county having e population of thlrty- I five thousand (35,000) inhabitants, or over, according to the preceding Federal Ceneue, or having a tax value- tlon of Fifteen billllonDollar8 ($lj,OO@,OOO),or over, f accordi% to the last approved tax rolls, there shall i i Ronoreble R. A. MoElrath, page 4 ba biannleiiy appointed an Auditor or Aooountr and Finenoes, thatltla of said offlcar to be Countf Auditor, who shall hold his 0rri00 ror two (2) yaara, end who shail raoelts as oompensatlon for his srrtlosa One Hundred and Twanty-five Dollars (#l25) for aaoh million dollare, or major portion thereof on tha aasasead valuation, the annual salary to be oorputad from the last approvad tax rolls; said annuals salary from oounty funds shall not axoaad Three Thousand, Six Fiundrsd Dollar6 (#3,6OG).* In view 0r the fomgolng statute8 you era respeotfully advised that the annual salary of the County Auditor cannot be mora than the annual salary allowed or paid the amascior and oolleotor of taxrr ln hlr oounty, and not lane than'tha annual salary allowed auoh oounty aadltor undsr the general laws ~provldad in Artloia 1645, .Revlsed Civil Statutea, au said artlola axlsted on Jan- ~4m-y 1, 1940. Suah ~ealary of tha oounty auditor to be fixed and detarmlnsd by tha district Judge or dlrtrlot judgas making suoh appointment and having jurlrdlotlo~ ln the oounty, a majority ruling, said annual aaiaria8 to be paid mainly out of the ganarel fund Of tha OOMty. It tha annual salary or~the oountyaadltor was rlxad under tha provisions or Artlola 1645, as said artlola existed on January 1, 1940, aald salaryoaat ba eompated from the last approved tax .rolls.at tha~tlma tha salary was fixed. In oonnaotlon with the foregoing you era further advl8ad that ii the annual salary or ,tho County auditor was flxad under the provisions or Seneta Bill Ro. 119, supra; the annual salary of the county auditor, as above stat& oannot I ba more then the annual salary allowad .and paid tha assessor and oolleotor of taxes lnhla oounty, or~loes than the an- nual salary allowed auoh oou&ty auditor under the grnrral law provided in Art.lola 1645; Ravlsed Olrll Statutaa, as said artlale exlatad OBJanuary 1, 1940. Cs Want to pOiut out that any lncreeee~1.n the salary of the'oounty auditor, over and above the annual salary allowed such oounty auditor under the general law prorldeddln Artltiia 1645, as said ertlole existed on January 1, 1940, shell only be allowed or permitted with the axpress consent end approval of tha Honorable R. A. MoElrath, page 5 oommlssion~ra oourt or the COMtYwhose auditor ie ar- fuotad. the salary of tte COMtyauditor has barn After i'imd by the distriot judge or district judgaa, uo ohangr In such salaries shall thereartsrbecome effsctlvs until the beginningof the next acsuing ris0al year 0r the county. Trusting that the foregoing fully answers your inquiry, we am Pours very truly A krdell Williama Assietant