Untitled Texas Attorney General Opinion

OFFICE OF THE ATTORNEY GENERAL OF TEXAS ,- AUSTIN IWmrablr 0, 2. Rlsbr County Auditor Uvrlda Qounty o/o ST. ll CUah6~1, County O'iork bttitlo, Toxar lf th laIeputa8nt o n $ h qr Q.B tlo M t a Iro1108Bt RU to thm follovbg QUW- I aountyl oraon*m AnaoktJ toxar bo Ucwirrioaorr’ Gout hero rat e the oouaty T81 Cellcotat to oolloot ld InurprnarLt Sob001 Dlrttlct, tier* rtd by the Dlrtrirt?* Artlola 2792, fernoa*r AamtateU Olvll Stattdrr, gr0tid.B I l‘Shonl majority of the board of trustoor 61 aa ladrpon- dent di8trlot grrfor to bow tbo tax08 of thrlr Urtrlot rrroraed and oollroted bl the rountr asae5b0r aad OOlleotOr, or oolleotd only by tbr oo\rotytax oolleotot, ma@ bhall br HOA. lrrorar4 aa4 oellooto~ bI laob rount~ offloor m4 turAo4 OTO~ to thr troaonru of the lndo adant rob001 dirtriot fbzrwtd~b rt~oh taxer bow bean 601f@ oota4. Tbr proprty of ruob dbt?irt had.n& their taxer OsWw4 rad oollootd b7 the oouatt aoroeoor aad oollcotor nq be rrocoro4 at . * a greeter value than tbrt r~ooord for ooaatr an& Strtr par woo, an4 to ruob oaao~ the rountl trr auoaaor and 001Paotor rho11 asoooo the tenor for raid dirtrio+ r4parato rssoosarnt blmkr turniahed by rald(dietrlot/ ana elm11 prepare the roll fcrrrold 4lrtriot la rooordsaoo with thm asaeremnt +alooo whloh hare been l;ualirod by a board of lpuallsatioa lp Aolnted br the board of truotoor for that plrpooo. If maId taxer are tsresed b ~psel&l loo$sor of the indopudnat Ilotrlot and nro 00Ilooted only by the oounty tax rolleotcr, the oounty tu oollootor in ruoh C88oO ohs11 aeoogt tho rollr prepared by th r l ;o$l omweor OA.Uapproved by the boar4 of truttoor ar pr ovf la the prooeding lttlole. Shen the ootmty ltmuor ad oollootor 18 repaired to as~omi and oolleot the tax08 of indO~OAd&AtSOho Uiatriotr be #hall rOBp9Otitdf roO0ir-r one pot OoAt (1s) for assomi~, ad Fo pet oont (a$) for ooll~otlne tha O&r&O.~ So think that tho'8nrwer to loti? firot \IOBtiOA6OpUdr u ML tba profor @GIIOtrWtiOA Of t&O rbotr mAthA J itntutrr 1% v f 11 br notod that WN 8tatato grorldor the board Of tWOtO. Of aA iAdOFilA&oAt thr trror of tholr dlrtrlot rosooood rnd aolloot l8608aor and oollootoi, or oollroted oB1 bt the county tar oollrrtor, leme rho11 bo lraorrod and.00i.lloto& b ml4 oouat~ OffiOUr 8Ad tWAe6 0T.r t0 tbr k@A8tuOP'Of the fadoydofit rohool dlrtrlrt for rtllohOQch taxon brvo born aqlloo o4. To drtcraiao the pro or oonrtruetiorr to be 1aOOd upon.thr lb o tr otatuto, wa aurt i ooido rhothu or &ot tE0 protiolono of ruah rtstutr le sax&tory or dirrotar~, or oorrly permlrrirs~ It 18 crtoted la Toxar tuiliprodonoo, Tel. 39, peg0 321 *A rtatutr or rtrtutort protlrlon may be rraadator or dlreotcirr,or ssrrl~ l ~lmltr. A lr one rhiob, $f not 101 i whiob it relator lllogal and told, tiriti iO,OAO, the Ob8OrVaAOO Of whloh 18 AOt AOOOOBU~ t0 - -. a-34 tbo talldlt~ of the pmooo4lng. A grovirion $8 dirootor~ rlrrait rontalnr aoro matter of dlrootloa, aot et duo lreeaoe of thr thing to De doao, bat do& ed am?04 to prooar@ it8 propor, order4 end prompt pm “9.DTaaaoo, On the other hnad, l no&ratlro provLel@a - en8 kbjoh tmdr that a O@rt@inthlag ahall aot be 40~0 - ir alorlly aan- datcurr Vlut thozo le a 0lbeolute tort or fAfrlliblo role by vhleb a mandstory etatato or protlelo~ w bo dietin- gulshed froa eao t&lob 18 merely dlreotor?. IIJ oaoh owe, the question 18 ono of etatutort Wm#tTaOtlOn, to br udlo1rl.l~ditormlnsd rooordl~ to the lntant Of the I&a- oturo iron a eonsldoratlon e the ontlro atstuto, ltr A&U?0 08jOOt WI& 5UbjtOt-adtOT, Nld t&r OCUi~O~llOACOIJ that *fll raeult froa a ~tloalar rksetruotloar An sot or rovialon that oloarl~ dleoloour M iateat OA the part of Eho Legleloturo that it should bo mandatory till br gft0.uthat offootr On the other h~uad,oao *hiah retoalo A0 euoh fntsnt or ~UrpOOO will be OoMtruod aa 6irOOtOrren It fr further etate# iA Texse fWf8pr~dOnC0, tO1. 39, Da80 )61 lDonbtloee a oouri will hatr roeud to tb( langnegr uesd La l rtatute or p r o r lb fo a thereof ln &otorafnlac whrtbor It lo aaodetary br aorrly 4lroetor Ford8 ot per~I~rlro or rmndetory ekrootrr ~111 ordI’asrll~ br ~lrrn their notural offoot, but thoro lo ?OORfor oonetruotloa porraiseltoword0 dll citea a rsadetorr ~lgnlflornoo or Mndator~ wordr rit be held to bo dirw- tory oe lppoar8 to br aeoeesu~ $0 lffootuato the logirlr- tiV5 iAtmtr “The wordr ‘BS~’ and ‘ehall’ are f?qwatl~ rmo4 latocoltaageeb~,end tho keo of en@or the other of thorr 't%rdOiA a StOtutO i. 5Ot OO3lO~55ft5 Of the qUOOtfOA diet&S? It should be ooaetruod a# mcndotor~ or dlearetlcmor~~ Ordinarl.4, ‘e&l1 or *must’ lr of aondatarl l ffoetj but a rtatoto la s=e- thar bald to be Ulrootor~ AotwlthrtandiAg the 085 of tho word ‘ehell.’ %‘hu5 rhOr0 PO right Or b5llOfft.~@F5lld5 UDgOn it5 b- perotlve 086, the word *eholl* ie hold to br mrrly dlrootor) md e8 hating boon a004 in the Wur of *my.* On t&o other hnnd ‘any* ordinarllJ oo~otor dleerotlen or ornlrslon~ and it will not be troatod aa a rot4 of OOSUaAd unPeee thorr lr eaaaethin(( la tho oontoxt or eab~oot-satter of the cot to in- diOot5 tbt it ?i85 U5Od iA th5t lUL5.r' Eoa. 0. t. tlslv, paga 4 A8 rbotr rtatsd, whsn a ujerlty of the sr4 et - tw2steer.h an 1nUlsprbdont dlstrlot prafrr to ttrr * 8uar la their dlatrlct eseesred and eollcoted by tha wunt 1~808~or ad oollector, or $ollceted only by t!!eoounty tar eo3 leeto?, *axe rho11 be a8ssssed ma 001160ted by raid oounty oliloarr an4 turae4 over to the trerrlrrcrof thr lodegendeat rahool hlmict for tiloh such tarts hrvr ‘been oolleote& wo think th e Wo r d ‘6b sU lm Uebd in thlB prOYl#lOD Of the StUtuitO 18 ol wndatory oifeot. Therefore, vransvcr tour firat quar- tion fn the alt~matlre. k wo have an8rerBd your flrrt quaetloa ip the 8fZlrmtite we do not deea lt ~coe666.r~to parl upem your ~ooond question. . Trustlfig thst the toroeolng fully lDcmr8 your ldqulry, wo are Yourr very truly C APPROVED OPINION COMMI37EE %%s - ..