OFFICE OF THi AITORNEY GENERAL OF TEXAS
AUSTIN
EloxlorableJohn s. Bahr
county Auditor
Dear Sir:
tar
, ox by ordex
QnOX6' aQuxt
at that tinm
by Statute at
Yehe pBpulation of l;arnarcounty, at the last
Pedexal Cenouo, rolq&md &mu-y Xl, lQ4l. 3.0
60,4B6 MllQh roduaad tbe-Auditex'a mlary in thla
cmmty fa that ao provided J;nA&, 3.646, R. C. 8.
OS? Toxaa, aa asid Ax-Male existed January 1st. 1940.
Honorable John S. Baker, Page 2
"The tax rendition in Lamar County for
the year 1940 was $21,067,040 which, together
with the Federal Census,.reduced the salary of
Auditor in this County from $3000.00 to $2625.00.
"Senate Bill as passed by the 47th. Legia-
lature, provides for an increase of salary of
County Auditors, as 1 oonstrue it, to an amount
not exceeding that received ~by the Asaessor-
Collector of Taxes in this county, or in any
county affected.
"Query: Should any increase of salary of
County Auditor be made by order of the District
Judge or District Judges, or by order of the Com-
missioners Court alone?
“QW3rg: Upon re-appointment of Auditor at
expiration of present term, should the salsry
be fixed by the District Judge or District Judges
at the time of such appointment without any aotlon
of the Commissioners/Court, e.xoeDt as provided in .E
said Act of 47th. Legislature smendlngArticle
l5461".
Senate Bill l&Q, Acts of the,47th Legislature,. 1941,
reada in part as follows:
"Artiolr 1643. In any countyhaving a .~
population of thirty five thousand (35~~000)
inhabitants, or over, aooordingto the last
precedingFederal Census, or having a tax
valuation of Fifteen Milllon~ ($15,000,000.00)
Dollars or over, aocording to the last approved
tsx roll, there shall be bienaially appointed
an auditor of accounts and finances,, the title
of said officer to be County Jmditor, who shall
hold his office for two (2) years and who shall
receive as compensation for hIa services to the
county as stih County Auditor, an annual salary
of not more than the annual salary allowed or
paid the Assessor end Collector of Taxes In his
county, and not less than theannual'salary allowe&
such County Auditor under the/general law prb-
vided in Artiole 1643, Revised Civil Statutes,
Honorable John S. Baker, Pai;e 3
as said Artiole existed on January 1, 1940,
such salary of the County Auditor to be fixed
and determined by the District Judge or Die-
trlot Judges m&Lug such appointment and hm-
Lug jurisdiction in the county, a majority
ruling, said annual sa1a.q to be paid monthly
out of the general fund of the county. The
action of said District Judge or District
Judges in determining and fixing the sa&ary
of such County Auditor shall be made by order
and recorded in the minutes of the Dlstriot
Court of the county, and the,Clerk thereof
ahall certify thesame for observance to the
‘Commissioners1 Court, which,shall aause the
mm to be reoordtid In ,its~mlqutes~ after the
salary of the County Auditor has been fixed by
the District Judge or District Judges, no ~.,
awe~5.n such sal.a~?yshall thereafter become
effeotive until the beginning of th4 next ?g~u-.
iag fisaal ye+r of the county. Provided~how-
ever, any inorease in the salary of my such
County Auditor, over and above the annual ssJ.sry
allowed such County Auditor under the generti
law provided ln Artiale 1643, as arid Artia3.e
existed on January 1. 1940, shall. only be al-
lowed ore pemltted with the axpress aoqsent and
approval of the 'Coxmlseione~s~ Court of the
county uhosq County Auditor is a$$oated or lsay
Abe affeoted by th.eprovisions of this Actj suah
aonsent and appr0ve.l of suoh Cammies~oners~
Court shall be made by order of su@hCourt and
maorded In the minutes of the Conaulssloners*
court 'of suah county.
” 1
.* . . .
Artiole 1645, Vernoncs Annotated Civil St+tutes,
as it existed January 1, 1940, reads in part as follows:
"In any County hfivLng a population of
thirty-five thousand (35,000) inhabitants, or
over, according to ti4 preoedlng Federal Census,
or having a tax valuation of Fifteen Million
Dollars ($lS,OOO,COO), or over, aooordiug to the
Honorable John S. Baker, Page 4
Last approved tax rolls, there shall be bi-
ennlally appointed an Auditor of Aaaomts and
Finanaes, the title of said officer to be County
Auditor, ah& &all hold his office for two(2)
years, ar&who shall receive as compensation for
his servla6ti On4 Hundred end !Cwenty-five Dolliam
($126) for each mllll.on dol$ars, or major portion
thereor on the assessed valqatlon, th4 annual
salary to be ,computed from the Last approved
tax rolls3 raid annual salary from county fUnds
shill not exoeed Three Thousand, 83.x Hundred
D01lpr~ ($Ss,6000).~. . . "'
Senate Bill llQ),i~upra, ‘8Wong other Chlxgs,,providss
in effeat that the County AWtor hall moebe a salary as
aomp4n4ation for his ssz+vicea to the oolmty 0 stib County
Auditor an annual salary of.not more thpn the annual salary
allowed or paid to the Assessor and Colleotor of Taxes in
the County; and not 144s than th4 anmaX rrlr;laryallowed such
County Auditor under the general law provided In Articrlo,l&%5,'
Revised Civil Stat&tea, as said article exiabed on January 1,
1940. Thu aa.laryofths County Audito~ls $a be ilxadand
determined by the District Judgi4 or DI.+rlat Judges having
jur3.sdiation In the county, and where there 1s more than one
Dir&riot J'udge, a PrjOrity ruling must bo had la determining
and rixiBg the aabry bf the county Auditor. However, ir
there ia any %naruse in the salary of th6 County Auditor,
over and above the annual mlary flowed the County Auditor
under the general law provided In krtlele U4S, as said
artiale existed on January 1, lQ40, the asme shall otiy br,
allowed or permitted with the exgreas oonsent and approval
of'the Canuaiesioners~Court of the aounty rhrse Oounty Auditor
is affebted by the provisions of the aot and aueh aonment
and approval of fnaoh Commis6ion6rs~ Court &mll be made by
order of suah aounty and reoorded In the minutes of the
Ccumaiasionera~ Court of suah county. In other words, the
salary of the .County Auditor Is to be determined and fixed'
by the District Judge or Distriot Judges having jurirdlotion
inth4 county, snd l.f th4reie (u? iacrrease inthe salary of
the County Auditor over and above the anq&. salsry allowed
such County Aud$.tor under the gamral law provided in Artlale
1645, as said art&ale existed on January 1, lQ40r the inereaae
in salary shall not be allowed or permitted without the ex-
press aonsent and approval of the Commissioners~ Court of
the county whose Auditor~la affected. With a referenae to any
increase of the annual salary of the County Auditor as au-
thorlsed by the above meritloned aat (Senate Bill 119). to be
Honorable John S. Baker, Page 5
effectivefor the balanae of the aurrent year, it will be
neaessaz-ythat m are available in keeping with the county
btidgetEUIset up under Article 689~11, Vernon*s Annotated
civil statutes.
With reference to yaur aeuond question, you are
advised that it IS our opinion that the salary of the
County Auditor is to be determined and fixed by the District
Judge or District Judges having jurisdiction in the county
at the tims of the appointment of the County Auditor, with-
out any action of the Commlsslonera~Court except aa dls-
ausaea above. In ehort, if there is any inarease In the
salary of thisCounty Auditor OVBT and above the amount allowed
by the general lnw, Article 1646, aa it existed on January 1,
1940, before suah increase 18~allowed the aonsent and per-
mission of the Comnlselonera~ Court must first be bad as
provided in SW&e Bill ll9, supra.
Trusting that the foregoing fhlly answers your
-@J-Y, we aPe
very tPuly yours
Approved: OplsiOn GonnnitteO
By Bm; cha-
#WrGO