February 8, 1339
Honoraole Geo. H. Sheppard
Comptrollerof Public Accounts
Austxn, Te;ras
Honorable Jack diech Overruled by G-s344 %n so
County Attorney far as it conflicts
Brownsville,Texas
Gentleman: Opinion No. O-50
Re: Commissionof Tax
Assessor-Collectorof
Cameron County for
assessing State taxes.
On Decemoer 2; l2jo, tne County Attorney of Cameron County ad-
dressed a request to the Attorney General for a constructlon.of
Articie ~660, Section 14Li,anu on December 14, 19385 a conference
opinion written by H.~L. eilliford, Assistant Attorney Genera?,
was given in response to the request. On December.31,1938, Hr.
Sheppard, the Comnsroller,addressed a letter to this Department
requesiinga clarificationof,the .iillifordopinion, and on
January 4, 1939, an opinion was delivered to i:ir.
Sheppard in
response to his request, such opinion oeing written by Lloyd
Armstrong, Assistant Attorney General. On January j, 1939, hr.
tiiech,County Attorney of Cameron,County,addressed this office
a letter requestinga further opinion of this Department on the
same subject matter, ishichwas answered on January lo, 1939, by
a letter irom 1~. Ceo. 9. nerry, Assistant,simply adhering to
the iJillifordopinion.
Article '7&G, Section 148, of The Revised Civil Statutes, reads
as follows:
"For the purpose of aiding in the protection of the property,
.and lives of the citizens of Cameron end ,iillacyCounties
from further disastrous and calamitous overflows, and to
conserve ant increase the revenues derived by the State from
said counties, that part of the State ad valorem taxes,
which is in excess of ten cents on the hundred dollars valua-
tion of property subject to taxation, collected upon property
and from persons in the county of Cameron, including the
rolling stock belonging to railroad companies which shall be
Hon. Geo. H. Sheppard, Feb. (3,lY39, Rage 2 O-50
ascertaineoand apportionedas provided by law, is hereby
donated and granted by the State of Texas to the county of
Cameron for a period of twenty-fiveyears, beginning San-
uary 1, 1926, to be used by said county in part payment of
interest and in creation of a sinking fund to pay the
bonds of said county which shall be voted and issued as
herein provided to obtain funds for the constructionof the
necessary DreaMaters, levees, dikes, floodways, and drain-
i:aysto protect the counties of Cameron and iiillacyfrom
such disastrous and calamitousoverilows.ll
Article 3937, Revised Civil Statutes, reads in part as follows:
"Rach assessors (assessor)of taxes shall receive the follow-
ing compensationfor ::isservices,which shall be estimated
upon the total value of the property assessed as follows:
For assessing the State and county taxes; on all sums for
the first two million ($2,OCG,OGO.OG)dollars or less
five cents (54) for each one hundred (~100.00~dollars'of
roperty assessed; onall sums in excess of two million
2,OOO.COO.OO)dollars, and less than five million
5,000,OOO.OC)dollars, two and one-fourth cents (2&B) on
each one ,hundred($lOO.OO~dollars; one-half of the above
fee shall ae paid by the State, and one-half oy the county;.."
Hr. ViilliXord advised "that in the opinion of this Department
the Assessor-collectorof Cameron County is entitled to one-half
of the commissionsprovided for in such article to be paid by
the State and one-half of sucn commissionsto be paid by the
County of Cameron."
&ii.Armstrong's opinion advised "that in the opinion of this de-
partment theabove quoted opinion correctly disposes of the
questions cnerhin consideredand you are further advised that
m the opl:lionof tni:;department the portion of the taxes donated
and &ranted oy the State of Texas to the County of Caaaeronby
virtue of Articles 7t'ZU-148,Revised civil Statutes of Te.xas,1925,
shall be taken into consicerationand shall bear 'its portion or
percentage of c!:‘:
c:>mmissionsdue the assessor-collector~.l~
Apparently there is still confusion as to whether any part of the
assessor's commissionsmentioned in Article 3937 is to be deducted
from the amount ranted by the State to Cameron County to Article
7880, Section 148 . In this connection, it has Jeen the contention
of the Comptroller that a proportionatepart of the assessor*s
fees should be deducted from the amount so donated to Cameron
county. On the other hand, it is the contention of the officials
of Cameron County that all of the State's share of ad valorem
taxes in excess of 1Cg on the $100.00 valuation collected in
Cameron County should be granted back to the county without any
deduction therefromon account of the assessor having been paid
the commissionsmentioned above.
iicnoraoletieo.E. Sheppard, Feb. 8, 1939, Page 3 o-50
Article .:;438,
Revised Statutes, reads as follows:
Wie Comptroller, on receipt of the rolls, shall give the
assessor an order on the collector of his county ;'orthe
a:neuntdue him ov the State for assessing the Statetaxes,
to ee paid out o? the first money collected lor that year.
ITiF: coiimlssiOners court SSail iSSue an order 0s t?::CGUIIty
treasurer of their count*, to We assessor, ior r;tea.;rount
due i.3,: ;i:rassessing Ciie ccunfy tax 0::ti-.eir ccuusy, to oe
xl;::; cat or t:;c? 'irst BlOiltZy received frcn u;;ecollector CL