HonorableAllen C. Wilson Overruledby O-6344
CountyAttorney in so for as it conflicts
Kendallcounty
Boerne,Texas
Dear Sir: OpinionNo. O-1821
Re: Tax Assessor-Collector'sfees for
assessingthe taxes of an independent
school district.
Your requestfor an opinionof this departmentupon the above stated
question has been receivedand consideredby this department.
To be assuredthat ve understandyour questioncorrectly,we quote as
followsfrom your letter:
"Art. 2792, R. C. 5. providesthat tha CountyTax Assessor-
Collectormay charge independentschool districts1% for
assessingand l$ for collectingthe taxes of the district.
"The questionarises, in regard to the assessor'sfees only,
whether this 1% is intendedto be l$ of the taxes due the
districtor l$ of the assessedvalue for the district."
The applicableportionof Article2'792,R. C. S. 1925, as amendedby the
Acts 1937, 45th Legislature,p. 637, ch. 312, section1, providesas
follows:
when a majorityof the Board of Trusteesof an Independent
Districtprefer to have the taxes of their Districtassessed
and collectedby the CountyAssessorand Collector,or collected
only by the CountyTax Collector,same shall be assessedand
collectedby said County Officersand turned over to the
Treasurerof the IndependentSchool Districtfor which such
taxes have been collected.... When the CountyAssessor and
Collectoris requiredto assess and collectthe taxes of
IndependentSchoolDistrictshe shall respectivelyreceive
one per cent (1%) for assessing,and one per cent (1%) for
collectingsame."
This departmentheld in an opinionwritten by Hon. Scott Gaiws, Assistant
AttorneyGeneral,dated October29, 1931, addressedto A. E. Nabors,found
at p. 720, Volume 327, Letter Opinionsof the AttorneyGeneralof Texas,
Hon. Allen C. Wilson, Page #2 (O-1821)
that under the provisionsof Article2792, RevisedCivil Statutesof
Texas the Tax Assessor-Collectorwas entitledto receivean amount equal
to the statutoryper cent of the taxes so assessedand not a per cent of
the taxablevaluesofthe propertyin the independentschool district.
You are respectfullyadvisedthat it is the opinionof this departmentthat
when the Comty Tax Assessor-Collector is requiredto assess and collect
the taxes of independentschooldistric+sunder Article 279, Revised
Civil Statutesof Texas, he shallbe entitledto receiveas his fees one
per cant (1%) of the amount of the taxes assessedfor the districtand
one per cent (1%) of the amount of the taxes collected.
Trustingthat this satisfactorily
answersyour inquiry,we are
Yours very truly
A‘JTORNE3 GENERALOFTEXAS
s/Wm. J. Fanning
BY
Wm. J. Fanning
Assistant
s/ GrundyWilliams
m
GrundyWilliams
Assistant
Cu:jm-ldw
s/ GERAIDc.MAHH
ATTORNEYGERERALOFTEXAS
APPROVE3OPIRYOIV
COMMITPE
BP B. W. B.
Untitled Texas Attorney General Opinion
Combined Opinion