Untitled Texas Attorney General Opinion

OFFICE OF THE A-ITORNEY GENERAL OF TEXAS AUSTIN ffonorrblrT. Id. Trlmblr First Amlrtant State auporlntendoct AU8tln. Texas \/ D6ar Sir: OpllllonNC. o-,*&s. you advioo thot hero- haa been &arlw county amesaor and ool- It is prorldsd in Article 2792 that “i;hsn the County Aasrseor and Collector la required to a8so88 aud oolloot t&r taxer of Independent School District8 ha 8ha11 rO8p8CtiValy r8- oolva one psrcknt (15) for 8eseaslug, and one porcont (1%) for oollootln;l #axi,” Aa alroadp obmrvw3, the a8orsslng and ool- lootlm 8rO net necessarily tld tceothor. Thr foo8 iOr ool- lactfng Eo not acoruo until the taxae are collrotoQ. Thr abovo FIonorsble T. ?.!. Trlsblo, rage 2 atntutes