R-58
E ~KNEY GENERAL
PRICE DANIEL
ATTORNEYGImEHAI.
February140 1947
Hon..CharlesT, Banister OpinionNo, V-58
County Attorney
NavarroCounty Re: Navarro
- .JuniorCollege,
- -
Corsicana,Texas Gounty Asse330r-C;01-
lector for, necessity
of to make bond imder
Article 2815h,,
Section
11, VaAXrSa
Dear Sirt
Me acknowledgereceiptof your letter of re-
cent date whereinyou requestan opinionfrom this De-
partmenton the followingmatterssubmitted,in sub-
stance,as foilows,:
e locatednear
er Article281511,
thereofis
makinguse of the ssrvieesof the Navarro
County Assessor-Collector to asses8 and col-
lect taxes for the Collegeunder AY%icle
2815h,Se&ion 7b (a)& Said Aasesaor-Col-
lectorhas, of ceurne made the bond erdi-
narily requiredof a county Aaseas@r-Gel-
leatora Section11 of Article 28l5h, pro-
vides for a bond for "the Assessor-Collector
of taxes for the JuniorCollegeDistrict."
Chmetfond Shouldthe NavarroCounty
Asse8ser4MJsctor make an additional
se rate bond under Sectionlla Article
28 r5h# for the specificprotectionof the
JuniorCollegeFunds?
Articlei'247$,
VsAaCaSa,requiringa bend for
State taxes, provides,among other things,that each CSUA-
ty Assessor and Collectorof Taxes, beforeenteringOA
the duties of his office,shall give a bond payableto
the Governorand his successorsin office in a sum which
shall be equal to ten (lO$)per cent of the full ameunt
of the State tax of the countyas shown by the last pre-
cedingassessmentsprovfdedsaid bond shall not exceed
Fifty Thousand(#50,000,00) Dollars* Thfs statutefury
HOG GharlesT. Baaiatar- Page 2, V-58
ther provides"Said bond shu. be conditionedfor the
faithfulperformanceof the duties of his officeas
Assessorand Collectorof Taxes for and duringthe full
term for which he was cleatedor appointed."
Article7249 provides,in effect,that the
Assessorand Collectorof Tsma shall give a bend aimi-
lar to that requiredof him by the State with like CeAdi-
tions to the Ceuaty Judge of their reapeativeCGlDtieB
and their successorain offloe in a sum Aot less than
ten (lU$)per cent of the whole amount of the aeunty tax,
as shown by the last precedingassessment; rovidedsaid
",;;,"
shall not exceedFifty Thousand(~50,0&3,00) Dal-
e
Article 281511.Section7a. V.AJ.S..
r at page
701, providesia part as follows: -
"The Assee*orand Colleaterof such
Junior Colle e Districtashall amew the
taxes and coflect the same in the manner
A@W providedby law for the cellectienof
ad valoremtaxes by Couutp Assessorsand
Collectore.n
reads in
Article 2815h,Section7b, Subseation
part as follewsl
(cl;
.. lieu
"1~ _. of^the
. mannerof assessment
.. . .
ana collection0s saxes, as proviaeam
Section7a the Board of Educationof said
Junior.Coliege Districtmay providefor the
assessment,equalJsation, and.collectionof
taxes in the manner fallewing,to-wit: .
*(cl The Board of,Eduoationof mch
JuniorColle e District Lf they refer to
do so may h8ve the tax&s of thei$ District
assesiedand eellecttdby the Asaesserand
Collectorof county*axes $n the countyis
which said Districtehall be loaatad,or
collectedonly by the Assessrrand CeUector
of ~aw8y taxoepand IA such @Vent,8Uch
taxes shall be assessedand collectedby
said countyofficers,as the case may be,
and turned over to the treasurerof the
JuniorCollegeDietriotfer which such
Hon. CharlesT. Banister- Page
taxes have been collected,
Under the facts submitted,the XavarroJunier
CollegeDistrictis makinguse of the serviaerof the
NavarroCounty Tax Assessor-Collector to assessandcol-
lect taxes far the aollege,,When it has been decided
that the County Tax Aesesaor-Collector shall act as such
for the said JuniorColle e District urauantto the
above quotedprovirionsoP;Article281jh,Section7b.
(cl additionaldutiesare %mpsed upon the County Tax
Ass&or-Collector and he does not hold two officesin
d.~~$ar~ng such duties. PrulttW6 Glen Rose I.S,Db
4 S.WO (2) 1004 and cases cited therein. The
result is merely the impositionof addStiena1duties
upon the office of CountyTax AsseasomCollector.
Article 2815h,SectioniX, V*A.C.S,, pro-
vides as follows:
"The Assessor and Collectorof Taxes
for the JuniorCollegeDistrictshall enter
into a bond with two or more good and suf-
ficientsuretiesor surel:bond for the pro-
tectionof the JuniorGo1Yege fund, said
bond to be made payableto the Board of Educa-
tion of the Juni'or CollegeD,istrict and to be
made in a sum net less than double the amount
of money which may be in his h-ads at any
time while in offioo, The amount ot said bond
will be fixed b the Board of Educationof the
dunicr Collegeii istrictand a co y filed with
the State Board of Edueatiens Tie JuniorCol-
lege Board shallrequire8 similarbond of
any and all other personaor c,ororationsin
whose possession such funds may &e kept,"
The first sentenceof Sqclionlip provider
that "the Assessorand Collectorof TWes for the Junior
CollegeDistrielr shall enter into 8 bond 0 e * for the
protectionof the JuniorCollegefund": the secondson-
tence thereofprovides"The JuniorCollegeBoard shall
require a similar bond of any and all other personsor
corporationsfn whose possessionsuch"fundsmay be
kept," Under the provisionsof Sets 10 of Art+.2815h,
the CountyTax Assessor-Collector fn the instant,situa-
tion is intrustedwith the collectionof said taxes
and shall on or about the Etnth of each month er at
such other times as may be prescrtbedby the Board of
- , .
Ron. CharlesT, Banister - Page. 4,, v-58
Educationof $aid Districtmake a report shewingall
moneys collected, and shall plaw such findswith the
Treasurerof the JuniorC&loge District.
This statute Section11, express1 auther-
ises the governingbodfes of Juni@-Collegei: ietricts
to requirea separatebond when the CountyTax Ao-
sessof-Collector act8 In such o&paoityfor the Junlor
CollegeDistrict. It Is, therefore, our o n&en that
the NavarroCounty Asssssor-ColleckreheUPd be M-
qulredto make a separatebond undsr previaienaaf!
Section11, Article 2&l!%, which b Sn,additien to,
the bonds he has made under Articles7247 md 7249,
said additionalseparatsbond to be made for the
specificprotectionof the 3uniorCollegefunds,
With respectto the paymentof the pretium
en said separatebond requiredof the Assssrer and
Collectorof aTavarro.County,we quote in part, the
provisionsof ArElele~7247, V~,A. C, $*, as follows:
eWbeneverthe assessorand colleotor
of taxes of any.countyIs requirad'tegive
a separatebond ta co*ap distr&ct taxas
collected by him, suah bond shall be a)-
provedby the governingboard, , 8 b of
such districts,and the premiumon same
shall be paid ant of first crl~bctlons for
such dirtr%ctepw
-
the State and County,
Yours very trdy
ATTOR,NEX
GENERAL
OF TEXAS’
By &&d&j:-
Chest&r Ei;stUs
CEO:AMM:erc
APPROVED:OpinionGems By O. S., Cbainul