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‘. ’Ikniorable ‘L. A. Woods ‘, page &
and he shall receive suoh co2pensation for his
sor~ic~s as the board of trustees aay allow,
except in cities and towns provided for, not to
exceed four per cent of the whole amount of taxes
received by him.. He’shall give bond in double
then estimated amount of taxes coming annua,lly
into his hands, payable toUtid to be approved by
the president of the boasd, conditioned for the
faithful discharge of. !lis duties, and that he will
pay over to the trenourer o? ‘the board all funds
coDinS into his hands by virtue of his office as
such assassor and,collector;~ provided that in ,the
enforced collection of. taxes the board of trustees
shall perform the duties which devolve in such
cases upon the city council of an incorpwated tom
or city, the presiderit of the board of trustees
shall psrforn the duties whioh dsvolsc in such
cae?s upon the mayor of an incorporated city or
town, and the county. attorney of the county in which.
the ihdepemient ‘sohool distriot Is .locsted shall
Derform the .duties‘which in such oases rlevol~e~
upon the .city. attorney of an indorporated city or
toim under the provisions of the law applicable
thereto. It shall be within the. dismetion of the
board of trustees ofany. indepeadeat sohQo1 district “:-
. to .naam a.d assessor of taxes who shall a~s.sess the
. . ( taxable property within the limits of the”indapendent .:
schdol district within the tim and in the mmnor
provided by existing la\~s, in so’ far as they are
applicable, and when said assessneat. has been
equalized by a board of ,equalization appointed by
the board of trustees for that purpose,, shall pre-
pare the tax rolls of said district end shall duly
sign and certify sane to the county tax collector
as provided for in the succseding article. m*ne..
said assessor of taxes shall reoeive 8 fee Of two
per cent of the’whole amount of taxes assessed by
hLm as shown by the completed certified tax ~011s.~ ’
Article 2792, Pernonfs R. C. S. reads as follows:
n When a majority of the Doard of Trustees of an
Independent District prefer to heve the taxes of .th&!
District assessod .and oolleottd by tbo County Assessor
and Collector, or colloctcd only by the Cot.Wy Tax
Collcotor, salno shall be asecssod aild oollected. by.
said. County Officers. and turned over to the ‘I’SeasUrer
of the lkiep~ndent School Distriot for which suoh taxes
have baen collected. , . . . and in such.casas. the.‘.
1. Honorable L. A. Wo00ods B@&!S~,
Cbunty Tax Aesessor and Collsctor shall a&ess the
taxes for sttial.X~triot~on seyar*ate aseeswqt
blanks furnfahed by said Diotriat and shall prepare
the rolls for said l3istriot.i.n ac~cordiznce wit&i the
asscnsment values v~bich’hnve lsmn a~ucliaed by a
Board of ~qualization.appointcd by thG Soerd of
3?ruotecs for tf?at purpose. .If said tsses arG.asseosed
by a .~pecial Assssbor Of the fndepoodmt Xstrict
and are oollcctad only by the County isx,Collecto~,
the county Tax Collector in euch caew shall aooept
the rolls prdpared by tha~peoial As.?Gssor~ nnii
approved by the.Board OS Trustees as providea in.the 0
preceding Artialo. ZhGn the County Assessor aud
Colleator~is seqaired to asseas and collsct the
tazes of Indo~endent.6ahool Distnicts he shell
rsspeotively receive one per cent (l$) for assessiag,
and on0 pm .cent' (I$) for eollsotine: saw,*
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It'silI be 'seen from the foregoing thatthe &ongv&r
Iudapendont %hool Listriot my adoptoither of the two~plaos
authorized. That is to wayI it.my appoint its.own 89nessor
' an8 oolledtori or .itnay. have tbe taxes assessed ,aQd colleotsd .~ .,~ 1.
.~by the bouuty~asseseox, and co~,laetox, butii' assessed and’ *,.
aollactsdby the County ASasseor and,Colloctor the valuatioxis i
Or prOp6rty JB.* th6,.StWis 80 for st8tf3 aP.d.,cOUnty
Untitled Texas Attorney General Opinion
Combined Opinion