.:,
. 750
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Konorablr Ti U. .Trimblo “,,
#irot Assiataat
hato Superintendent of ikblio Instruction
Austin, Texas
Dear Slrr Opfalon Ho. 0451s
This ln reply to you
in& an ODiniOlt of this dapnrtmim
letters attached to youf letter.
Babel, Aaaessor and
Colleotor or Taxer , are aa r0ii0w88
prll 24, la whloh
Attorasy Oeneral~~ Oplaioa
of the board of trustee8
0 serva a8 tax amorrsor-crolleotor
o state further
that I am eleoted State
assewor-oollaotor and the law if an7
school dlatrlot in the County don't want Wappoint their
own tax assessor-oolleotor, then the State and,.Countytax
asseesor-oolleotor must awes6 en& aolleot tor the sohool
dlstrlot as I am not a speoial assessor-oollector of the
school blat. I am the State and County tax ~amessor-
oolleotor .
:‘- 751
Bcmmablr T. Y. ‘I’rlmb10, pa$O a
"It I am wrong, I would llk0 for you to adrie3
me whether or not I sarireiu3e to a3wa3 or ocrlleot
fwtfka ~lwbus Ind.,SohsolDiat. or any other #oh001
Lstter dated Kay 6, 194Ut
“1 hM3 fOUr htt8r Or bay 4, ID UhiOh fO9
stated tab it I3 yciar opinion thak ly oft103 a3
Cow&y A33s33of-Coll3otor, 3nb
also asaes#i~'arid
aollsotlng.for tha CBlumbu3 Xnd. 3QlmolDlat. are
la oonflicb'with af dutior a3 3~38za?m of the Saard
or Truatee3 of tb3 Colugbu8 Ind. ,23h031Die8.
Tou al30 etdtrd that you wsmld prbsmt the
imttsr to ths xttornoy @inerd r0r hi3 oonsldrmtioa
and opinion, lf I do dsrire. .X3? pleas4 aat an oplnloa
tram 'ih6Attorn6y htnural on tbie matter.*
W# ar# attaohfngto this opinion aa6 aaklng a part of
same, Opinion Ho. O-6324, rendered by this drpartwnt hbruary 28,
1948. i% qmte from piI@ 8 Of said OpiniOQl
"Rhea Art1013 104Bb was amended in 1941 80 a3 to oait
ladtgendrnt sohool dlstrlata iron ita provisions, ruoh
diatriots were left with thi power und3r,Artfol3 Z79t
to rsGulro tr x laseaaor8 and doileotorr to asse~a and
oolleot their tRxe8,but no provielon hag bean wad8 to
oa-~rpmsmteruoh tar ao8ep1soraand oollcrotorrfor r?oh
mbrvios.”
3lnoa J&lole 8798 plaoee the Duty U~OQ thr ooanty tax
aa8emor a$d oollectm to oolloot tha Ears8 for e3 lndependrnt rohool
refuse to per-
diatriot a tax ammatmr and oolleotor aannot lstgr\lly
form that duty.
If a eowty tax amemor und collaotor oould le$ally
imrma &a ,acmiber of the Board of Truoteeu of an latiepe~deotso&o01
distrlot, ruoh tax 3033as0r and CollsotOr would le in a poritlon,
au a menber of eald Board, to vot3 upon the prcpoaition a8 to
:” 7’52
whether ho 8hould be the aeaoamr and oolleotor for the dlatriat
or whether the Board oi tiohoo&Trustees should esnploysoaeoce
rlob aa ruoh limemor and eolleotor.
It 18, th&oro, the opinion of thfe departxtenttbat
the 0rri00 or County imbe6or and callrotor, 'in the inotant 0aae0,
16 lnoo~tiblb with thb oriiob or Trustee or an lndeprndent sohool
dirtrlet . Taylor v. Browlter Gounty, 144 8. Vc. 314, error bir-
mlsae&, judgnrnt eorroot) Pmitt T. Qlenrose Independent zohool
Dietriot, 184 9..1. (id) 1004,~ (8~. Gt.); Th0ma4 et al v* Aber-
nathy County Idno Xn(lopodemt Sohool Dirtriot, a96 8. W, 15%
Your8 rbrg truly