OFFICE OF THE ATTORNEY GENERAL OF %EXhS
AUWIN
Bonomblr 2. P.
Couaty Anditor
Emraln OowIty
KoIIntrm,Tuu
mar sire
Ut l8 f~lOU8 I
Oitr &W@l’lNnt t8Xo8?
ac~h th0 8t4t0 4~4 Oorrnty TAX aoii80-
tar hold thm Otf'iOO rhrt8ia hr 18 bein
pia f.88 88 Utah 4nd cOU<r TU h,r8088Or
8na Oollrator lne h8 p8lU f888 SOT 888.80-
1116, and oollrotlw tams for tha alby?”
lionorabl8 Z. P. J#nd~#, psaa i!
Article lolgtb, Varnon’a Annotated Civil
StatUt.8, read8 86 fOllOW8:
"S‘CtiOZI 1. &IT iZlCOrp0X'at.d #itye
twn, Or TilkigO, i.Ud8pNMbnt 80b001 din-
trlot, common school dlatrlct, draInage
dttrlet, uatar control rnd i.aproTamnt
dirtriot, ratar Inprotaamt dlstrlat, or
natlgatlon dirtrlet in the state of Twsa
Ia heroby aut&orimd by ordlnanor or by
proper ra#OlUtIOn t0 authoyita the &U&y
Auoaeor of the county in uhloh 8ald ln-
OOrDOMt@d Oit~,'tOUZl, Or Tilhg., id.-
pUllhIlt 8ohOOl di#triOt, 0-n 8ohool
dbtrlot, drainage dlstriot, rater control
and &QrOTelMit di8triOt, Uat‘r i!QJrW8lR#IIt
district, or naTigatIon distrlot 38 located
t0 aOt 46 Tax kW888Or fOr 8aid inOOrpOrat@d
Oity, tm, or vlillaga, ind#p#nd#IIt 8ohQol
di8triCt, amon 8OhOOl dietriot, &81IL438
dlatrict, uatar oontrol and ispromm*nt dl8-
trlot, *st*r lmprw8mmt 4Istrlot,.or mTI-
@AtiOn 6iStXlOt Or ‘UthOt1Z. tb. w c01180-
tOr Of tb. COtlIlty in *hioh 8aid iIl00~0Mt.d
City, tWfIl, Or Til14J8, ind.p~d.Xit 8OhOO1
dirtriot, cosaoxi 8ohool dl8trle8, dralna60
dI8trlct, wator oontrol and lmproT8m8nt
di#triot, WC&tar iEiIDrWUMat di8triOt. Or
IIWigatiOn d.i@triOt ti 8ita.t.d t0 4Ot a8 'hr
~ll.OtOr 881d
for iB~O~OI¶lt.~ Oitr,, tOUll,
Or Till‘a., iad~p.ld.Xlt 8OhOOl di4tTiOt.
001111onrohool dLtrlat, drdnaga Utrtrlct,
Ud#r ocntrol and bprOT~~llt dirtriot, water
laprwamant dlatrlet, ‘or nwigatlon dLtrlot.
=s.CtiOlJ 2. when 8LI 0rd1n4n0. or
proper resolution 18 pU68d, &lng wall-
able the 88rVlo88 Of the COUdy %X A8888-
80X' t0 8UCb %BOOlVOlUtOd City, t&WI& Or
d1~868, iBd‘p8lldOllt8 ohobl dI8tTI.t. OOW-
man 8ohool dI8trIot, dMIli4&8 di8triOt,
w0t.r OOntrOl and h~XVT.HIlt di&tri.Ct,
Wrt‘r irPpr0TWX.t '&ihriOt, OF MTigOtion
district It shell ba the 6utr Of the S8Id
T.x At38‘8EOr Or the OOUflty In whloh la a h
Eonozablr IL F. J8nnln~e, papa 3
Inoorpomtd alty, tom cr rllkgr, indr-
pan&ant school dlatrlct, common 8ohool
district, drainaea Qiatrlct, water oontrol
and ImproTuant district. water imprOT.EWBt
dirtriot, or Batlgation dlatrlot la 8ittUtOd
ti,U88WS the taXa iOr ‘aid IBOOrpOri&.d
Oitr, tOUIl, Or Tillage, ind#p#nd#Bt 8 Oh001
di8triot. OOmOB rahocl dirtriot, draiar&#
dirtriot, Umtar OOBtrOl *IId il8p?OT#MBt 418-
triOt. -tU ilQTOT~.lIt dIstrIot,'Or BeTi-
gatlou 618trIot and perform thr dutkr ot
hX A888UOr for +aid inOOrpOmted Oity,
tOUll, Or T111t@., iZbd.prlld.llt EQhod diitriot,
oommon 80hool di8triot, drainage diatriti,
ntar aontrol laf bprw8mnt ai8triot, r~tar
ipprotU.nt dlwtrlot, Or MTi6atiOB di8 trid
.OUOrdiU@ t0 tha OrdiMnO~8 ati rr8OfvthB8
Of ‘Sib .&BOOrpOS'8t.dCity, tOUB, OT Till8g8,
ind#p#nd#Bt 8OhOO1 &iIJtriOt, oommo~ rOh00!
di8triOt, dr.iM~. di8tTiCt, *rtU OOStrOl
alrd i@WOT#mat dlstrlot, Uat#r improTu#Bt
di.tTiOt., or navigation dIatrIot, and .oOOXd-
ily t0 1.W.
l‘880tiOB
3. !?h.n an OrdiME@. OT
pT0D.r P88OlUtiOB i# p88Sd .T6i1h& 8Wh
iUCOTDOr8t.d Oiti.8, tOmU, Or Tilh,
iti‘p8Bd8Bt 8OhOol dia triOt8, ..OmOn 8@boOl
di8triOt8, dT#im&8 di8triOt8, Uh#r COwOl
and irppl’OTU.Bt dirtriota, ntar iaprw8Xaat
diOtriOt8, Or MTigatiOB dietriOt O? th0
a8rvic.8 of thr County Tar Collaotor, It
8hI¶ii b8 th8 d&T Of 8aId T8X cOil##%W
O? thS tOUBty iB rbiOh 8tlid iB8Omlat8d
OitiU, tOWM, Or Ti118g88,
iBd~p#nd#Bt
8OhoO1 di8triOt8, OOPPOB lchool diatriOt0,
drainage dI8trIot8, rater oontrol and la-
prOTM.Bt bi8triOt8, -tat ILXprOTawBt
distr iet8,o r IUbTigEtiOB dwtr io tr lM
8itU.t.d t0 6OlbOt the tax.8 8nd 888@88-
m*nk iOr uld iBOOX'9Ol'8t.daiti.8, tOWB8,
or Tilhga8, indipaBd#nt 8Ohool dir triOt8,
0-n 8OhOO1 db triCt8, dr.bLl(g. dirtriOt..
WaL -? CtOBtMl 8Bd tnprOT.m.Bt dimtriot8,
*It.> +.WOVCUOC4t di‘triOt8, Or ;iW&~lXtiOB
Bonorebla 2. F. JanniBRS. pag6 b
dIatrIota 8Od turn ma moon
as collaot84
wer
t0 the M8pSOtiTO DTOpSr
Of uld d8po‘ito~
incorporat,adOiti68, toW66, or TIllagaa,
lndopanaant lohool diStriOt8, oomaon school
dirtriOt., dr81MgO dlatrlota,W8t.Z COnt?Ol
end Iaprw66rnt dirtriata, watar iSprOT~tX.Bt
di8trIot6, or Barlgatlon dietriota or othu
authority 8uthoriz.d to raoai?. 8uch teX68
or 866666ment6, all texra or monafr aollaotd
iOr SOid Iqcorponted Oitia8, tOUM. or
TIifSp86, IBd8p6od6Jit SOho diStriOt8, OOO-
ma school dIatrIcta, drainege di&triotr,
W6t.r OWtrti ‘ad iSprOV'U.lkt di8triCt8, UatOt
bU$ItOT.MBt di‘triOt8, Or MVi&atioB di#triOt#
locording to the ordlnrm8a or raaolatIcn8 OS
8dd Inoorporatrd oitioa, towns, or rilhgaa,
ind#pandOBt aohool diatriota, 0oMon #Oh001
dIrtrIc~a, dt6iBSg8 di8triota, wetar oontrol
‘Bd hpr.t.!USBt di‘triOt8, -tar w?OWa8l&t
dirtriOt8, Or a6TigStiOn md ..OOrd-
diatriatr,
iI& t0 lavr, 1886 bi8 f8.8 h8r#IMft#r prO-
Tided for, end shell parSon tha duti68 oi
Tax Collaotor oi said inoorpont8d oItia8,
tW’XU, Or TillO&.O, iBd@pSBd.Bt 8ObPo1 dir-
triOt#,, aOIylO!I 8ohool dtitriatr, dMimU#
district., Water Control end IRQrOT.~aBt
dIStriCt8, W6t.L‘ islprOT6Mant dIatrIota, Or
BalTigrtiOn dIrtrJ.CtS.
'68CtiOB 4. Th8 prOg#rtT iB 68Id h-
oorporatad CItI66, tOnPI, or Tfilag88, Ind8-
pandeBt aohool dlatrIota, OWOLL 8OhoO1 dktri6t8,
drabage dIstrIcta, W8tU OOntm1 and iaDrO+UWBt
diStriOt8, ntU i!OprOVaMBt di8triOt8, Or
neT&tIon dIstriot8 ta k ingldtankuo Oi thir
Act 8hdl ba e688888d 8t the mama TrlUa 88
it I8 8666666d for oounty and Stat0 purpoa86.
Bonoreblo E. P. T6nnlne.6, peg6 5
wSt:otIon 5. Khan thr County Aaaaasor
end County Collaotor em raquIr8d to 866088
end coll6ot tbo taxes In any Incorporated city,
town, or tIllega. Indrpcndrnt acbool dlatrlot,
oommon school district, drafnags dlntrlot.
wetar oontrol end Improruat dlatrlot, wetar
Improvamrnt dlatrlot, or nevigatlon dirtriot
thay'8hen MSpMtiTOly rcorira for much au-
~1088 me aaount to bo egrard upon by tha 6w-
.rBi~, body Of much iBOOrpOI-6t.d OIti66,
towea, Or TillOg.8, indap#BdOnt 8ChOOl dir-
triota, 00!nm0118chool diStriet8, dreinega
diStrIOt8, wetar oontml and I~prorerat dia-
trlcta, mtu biproTaruLt diatrlata,or nari-
gatiOB di‘triat8 and tha cOE6UI66dOB8r6 court
of thr oounty In whlah such Incorporated
cltlaa; toma, or rillegaa, lndepandant lohool
districta, common school diatrict8, drainego
dlatrlota, wetar control end kprovamant di8-
trlota, mt6r Iaiprowaat dIatrIat8, ot M+I-
gOtiOn diStr io t8lM 8itMtad BOt t0 6X0866
OM per Cant Or th8 taXa 80 O~i80tad.r
mi ebota a.BtiOnad 8t~tUtO uaa p6688d iB
1939 br the 46th LegI8letaro, M8erdIeg the right8
at iB00rp0lV3t.6 Citi.8, tOW Or Till6~88, 6TOIliaC;
such Inoorporatad oItI*a. t-8 or Tiii6Qa8 or the
66rv1068 or tba county tex 888a86or oollaotor, end
Is tha lest axpr6eaIon oi the Laglalatura rogerdIn(
tha authority of such cItI86, torma or tlllegoo IB
a6ourIag tha aenloaa of the county tax eaaoaaor-
aollaotor to e88e88 ana oollrot texaa for tha seam,
end by implioatioB th8 Old8r ltatata8 (rworning th8
8ema proporitlon will be ha14 to br rap6elad to th0
UtaBt Of the COBniCt Of the prior 8tOtUt. and th.
present 8tetut8. It I8 praauaod that thr Ls4gIalatun
intended to rapael all lewa and part8 of lawa, olsarly
inoonai8t8nt with it8 lettar mote.
ArtIole 977, Vernon*8 Annotated Civil Stetut68,
Me88 68 fOllW8:
“‘The municipal go. mm8nt Of tha olty
8hSll conalst of 6 0lt.rcotmcll oompo8.6
of tha nayor and tno OlderxBaB fmfn oaoh
ward, e me)orIty of whom shell cosatitute
BonorablrE. F. Jennings, paga 6
a quorum ror tbr tranaeotIon or businaaa,
eraapt et cellad maetl~a. or meat:ngr ror
tha lmpoaltlon or taxes, when two-third8
of a full board shall be raqulrad, unlaaa
othcrwlaa aproifiad, provided that wbero
tha city or town 18 not divided inttqrarda,
tha city oounoll shell be compoead of the
mayor end five elduman, and the provlalona
of this tltla relating to ~oo*sdInga In
a ward ahell apply to a whclr alty or town.
Other ol’floara of tha oorporatlon ah11 ba
a treasurer, 6n 668*680rand oollactor, 8
la c r a ta r y,
a city ettorn*~,, a amrahel, city
lnglnaar, and such other offloara ind egmta
as the city cou.ucIl laay from time to tlraa
dir&. Thr orrio~. of trmaur4r, aaaoaaor
and colltctor, city ettorna~, and city an-
&near may be dlapanaad with by an ordlnaaaa
t0 that .ffOCt, and tha DOWOr. 806 dutie.
hcrcln praacribad for euoh OffiO8r8 amy be
conferred by tha council upon other ~orrloara.
Thr above nanad orrloua ahall ba elaotod by
the quallfltd lhOtOr8 of the alty for 8
tars of two years. w
We pUObi irOn Tore8 ~UritQ~d#nOa, VO1Um8
JO, pegs 222, am iollowa:
*Ordinarily, a alty couac11 whloh
hea power to croeta 8 public eppointivr
otiti8 her power to di8oontiwe it. The
ltatutaa sutborlsr the GOUn0i.l Of 8 city
operatlog under ths general law to air-
panam wlth certain oSfio88 and oonrar tha
povara erd dutlta eftaoh8d to the aa8a
upon other otiIoara,and utpowar the boerd
or comnIaaIontrs of e nuaIclpelIt~ having
the oommIaalon rorm or gwarnmtnt .to
abolish lny oiflot which it areat86. The
right 0r the council or 8 oltr oparetlag
under a apacial Obarter to ebai%h partiOUl8r
otflcaa aapanda upon tha tcrma 02 tbs cbertar.
Honor#blo II. P. J#nnl~s, peer 7
&t 8 ehertar will not b8 oonatruoa to authorlza
tha oounoll to #bolIsh 811 olty o?Slo#s old thu8
dartroy the oltr ~ovenmant, rhrro the lmy#g#
In susorptlbls oi s oonstruotloa whichtill pro-
#ana all of the law inteat. Tbr oouaollommot
by n8olutlon abolish an offlor oroatd by m
oralnanoe; ana uhars it lttcnptr to do 80 tha
Inoumbant r#amlns 85 offlorr de Jnrr. Thrcourts
rIl1 not annul ui ordln#no# #bollahlag so offlo
et the salt of 058 who he8 not bona injure4 tbroby.
#harm laoffloa la lr(lally lboll8hrd , the iaoorb#at
QL WA w?A.$bL %CL tm.manaatlon for the rauinarr
of him ter8.”
Srotlon4 o? Artlola XX of thm State Conitltutlon
proviars that oltlee and tam hatlag a popaldlon of
5.000 or 'lam ray br chartared b7 a grncral lsu only; but
oitl8r baring mr8 then 5,000 lnbsbltrnk mayattoptth8ir
oh#rtrrr by a #i#sjorltyrota at an 8lcotlon held for that
parpose. Th888 protlsloas lblt thr op8ratlon oi t)r
statute8 relating to the iaocrporatlon of oitlos, tow
and rillmg88 to thosr rith 5,000 lnhebltmts or 118s.
md only tbore hwlq 5,000 lnh#blt#ntr or 188s ry b8
inborpontd andor thr g#a#r#l 18~8 r#lstlng to the in-
oorpor&lon of maniotp8lltl8* other than tho88govwnlly
ho88 rula oh#rt#rs.
Thr population of Soar bkr is 3,032 iahsbltsnt8;
tMr#for#, w# must lsa na e that said town d-# inoorpezstd
anarr th8 g#n89#1 l#w# rolatlng to tlr Inooxporatlon of
mnnlolpalltl88 oth8r th8a tho88 eovrmlng hoa8 rule cbartars.
Whet8 th8 otflos of tax 8888sso~oo118otor h88
b##a dlepansrd with br an ordlmnor to that #ti#ot, the
pow8r8 85a am88 prr8oribea by 18~ for raoh 0m088 nay
he confrrr8a apon other ofrlorrs bf th8 olty oounoll.
Tharetoro, you are r#rp#otf'ull~ 8atl8ra that it 18 th8
opinion of thla dopartmt that lr th8 oWIo# of city
tax #ae##ror-ooll#otor for thr town oi Sour L#lc# hsr
b883 ai8p88388a with. and the oltjr council 0s a8ia town
h88 pa8886 85 oralnanoravailing aooh tomi 0r th s*r-
tloar of the ooonty Lax~888888or-ooll8ofo:-. than lt 18
Ilonomble B. i'. Jennlnp,s, p8ce 8
the duty or th# county tax a88#88or-colleotor to ea8888
ana oollaot the tare# of the tom of Sour Lake. Hoverer,
It la to be noted that 15 the event the oounty tax aaeeaeor-
~oolleotor In euthorltrd to ese~ss and ool&ot such teree
for meld town, tha property therein #hall be 8asceeeU at
the aeme value am It la aeerered for emnt~ ard stat# gur-
po*e*.
With rrfrrrnoe to your sscoad qusstlon, you are
r**p*ct?u11y 8ari88a that if the county bx eesresorcol-
laotor aaeeeeee ana oollaotathe taxes of the tom of
Soar L#ke under ArticlelOLZb,lupn, where the o?flor
of olty tax asrreror-oolleotor ham bran dispensed with
by en ordinance of the city 0005c11, said tax ass8ssor
aollaotor 1s -not holding two orrloer, but la holding only
one o??lce which la the o??loe of oountf tax a###seor-
w llrctor’, and 10 8r8888lng 85a oolleotlag the taxae
0r the tom-5 or Soar Lake, he 18 only perfordne 8aai-
tlorul autles lmporrd upon hla by the above aentloned
8tatut88.
Trlistlng that the torrgolne fully 8ne~8rs your
lnqalm, we era
Your8 very truly