Untitled Texas Attorney General Opinion

OFFICE OF THE ATTORNEY GENERAL OF TEXAS ,-
AUSTIN

IWmrablr 0, 2. Rlsbr
County Auditor Uvrlda Qounty
o/o ST. ll CUah6~1,
County O'iork
bttitlo, Toxar

lf th laIeputa8nt
o n $ h qr Q.B tlo M t a Iro1108Bt
RU to thm follovbg QUW-
I aountyl
oraon*m AnaoktJ toxar

bo Ucwirrioaorr’ Gout hero rat
e the oouaty T81 Cellcotat to oolloot
ld InurprnarLt Sob001 Dlrttlct, tier*
rtd by the Dlrtrirt?*
Artlola 2792, fernoa*r AamtateU Olvll Stattdrr,
gr0tid.B I
l‘Shonl majority of the board of trustoor 61 aa ladrpon-
dent di8trlot grrfor to bow tbo tax08 of thrlr Urtrlot
rrroraed and oollroted bl the rountr asae5b0r aad OOlleotOr,
or oolleotd only by tbr oo\rotytax oolleotot, ma@ bhall br
HOA.

lrrorar4 aa4 oellooto~ bI laob rount~ offloor m4 turAo4
OTO~ to thr troaonru of the lndo adant rob001 dirtriot
fbzrwtd~b rt~oh taxer bow bean 601f@
oota4. Tbr proprty
of ruob dbt?irt had.n& their taxer OsWw4 rad oollootd
b7 the oouatt aoroeoor aad oollcotor nq be rrocoro4 at
. * a greeter value than tbrt r~ooord for ooaatr an& Strtr
par woo, an4 to ruob oaao~ the rountl trr auoaaor and
001Paotor rho11 asoooo the tenor for raid dirtrio+
r4parato rssoosarnt blmkr turniahed by rald(dietrlot/
ana elm11 prepare the roll fcrrrold 4lrtriot la rooordsaoo
with thm asaeremnt +alooo whloh hare been l;ualirod by a
board of lpuallsatioa lp Aolnted br the board of truotoor
for that plrpooo. If maId taxer are tsresed b ~psel&l
loo$sor of the indopudnat Ilotrlot and nro 00Ilooted
only by the oounty tax rolleotcr, the oounty tu oollootor
in ruoh C88oO ohs11 aeoogt tho rollr prepared by th r l ;o$l
omweor OA.Uapproved by the boar4 of truttoor ar pr ovf
la the prooeding lttlole. Shen the ootmty ltmuor ad
oollootor 18 repaired to as~omi and oolleot the tax08 of
indO~OAd&AtSOho Uiatriotr be #hall rOBp9Otitdf roO0ir-r
one pot OoAt (1s) for assomi~, ad Fo pet oont (a$) for
ooll~otlne tha O&r&O.~
So think that tho'8nrwer to loti? firot \IOBtiOA6OpUdr
u ML tba profor @GIIOtrWtiOA Of t&O rbotr mAthA J itntutrr 1%
v f 11 br notod that WN 8tatato grorldor
the board Of tWOtO. Of aA iAdOFilA&oAt
thr trror of tholr dlrtrlot rosooood rnd aolloot
l8608aor and oollootoi, or oollroted oB1 bt the county tar
oollrrtor, leme rho11 bo lraorrod and.00i.lloto& b ml4 oouat~
OffiOUr 8Ad tWAe6 0T.r t0 tbr k@A8tuOP'Of the fadoydofit
rohool dlrtrlrt for rtllohOQch taxon brvo born aqlloo o4. To
drtcraiao the pro or oonrtruetiorr to be 1aOOd upon.thr lb o tr
otatuto, wa aurt i ooido rhothu or &ot tE0 protiolono of ruah
rtstutr le sax&tory or dirrotar~, or oorrly permlrrirs~
It 18 crtoted la Toxar tuiliprodonoo, Tel. 39, peg0 321
*A rtatutr or rtrtutort protlrlon may be rraadator
or dlreotcirr,or ssrrl~ l ~lmltr. A
lr one rhiob, $f not 101 i
whiob it relator lllogal and told,
tiriti iO,OAO, the Ob8OrVaAOO Of whloh 18 AOt AOOOOBU~ t0
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tbo talldlt~ of the pmooo4lng. A grovirion $8 dirootor~
rlrrait rontalnr aoro matter of dlrootloa, aot et duo
lreeaoe of thr thing to De doao, bat do& ed am?04 to
prooar@ it8 propor, order4 end prompt pm “9.DTaaaoo, On
the other hnad, l no&ratlro provLel@a - en8 kbjoh tmdr
that a O@rt@inthlag ahall aot be 40~0 - ir alorlly aan-
datcurr
Vlut thozo le a 0lbeolute tort or fAfrlliblo role
by vhleb a mandstory etatato or protlelo~ w bo dietin-
gulshed froa eao t&lob 18 merely dlreotor?. IIJ oaoh owe,
the question 18 ono of etatutort Wm#tTaOtlOn, to br
udlo1rl.l~ditormlnsd rooordl~ to the lntant Of the I&a-
oturo iron a eonsldoratlon e the ontlro atstuto, ltr
A&U?0 08jOOt WI& 5UbjtOt-adtOT, Nld t&r OCUi~O~llOACOIJ
that *fll raeult froa a ~tloalar rksetruotloar An sot
or rovialon that oloarl~ dleoloour M iateat OA the part
of Eho Legleloturo that it should bo mandatory till br
gft0.uthat offootr On the other h~uad,oao *hiah retoalo
A0 euoh fntsnt or ~UrpOOO will be OoMtruod aa 6irOOtOrren
It fr further etate# iA Texse fWf8pr~dOnC0, tO1. 39,
Da80 )61
lDonbtloee a oouri will hatr roeud to tb( langnegr
uesd La l rtatute or p r o r lb fo a
thereof ln &otorafnlac
whrtbor It lo aaodetary br aorrly 4lroetor Ford8 ot
per~I~rlro or rmndetory ekrootrr ~111 ordI’asrll~ br
~lrrn their notural offoot, but thoro lo ?OORfor
oonetruotloa porraiseltoword0 dll citea a rsadetorr
~lgnlflornoo or Mndator~ wordr rit be held to bo dirw-
tory oe lppoar8 to br aeoeesu~ $0 lffootuato the logirlr-
tiV5 iAtmtr
“The wordr ‘BS~’ and ‘ehall’ are f?qwatl~ rmo4
latocoltaageeb~,end tho keo of en@or the other of thorr
't%rdOiA a StOtutO i. 5Ot OO3lO~55ft5 Of the qUOOtfOA diet&S?
It should be ooaetruod a# mcndotor~ or dlearetlcmor~~ Ordinarl.4,
‘e&l1 or *must’ lr of aondatarl l ffoetj but a rtatoto la s=e-
thar bald to be Ulrootor~ AotwlthrtandiAg the 085 of tho word
‘ehell.’ %‘hu5 rhOr0 PO right Or b5llOfft.~@F5lld5 UDgOn it5 b-
perotlve 086, the word *eholl* ie hold to br mrrly dlrootor)
md e8 hating boon a004 in the Wur of *my.* On t&o other
hnnd ‘any* ordinarllJ oo~otor dleerotlen or ornlrslon~ and
it will not be troatod aa a rot4 of OOSUaAd unPeee thorr lr
eaaaethin(( la tho oontoxt or eab~oot-satter of the cot to in-
diOot5 tbt it ?i85 U5Od iA th5t lUL5.r'
Eoa. 0. t. tlslv, paga 4

A8 rbotr rtatsd, whsn a ujerlty of the sr4 et -
tw2steer.h an 1nUlsprbdont dlstrlot prafrr to ttrr * 8uar
la their dlatrlct eseesred and eollcoted by tha wunt 1~808~or
ad oollector, or $ollceted only by t!!eoounty tar eo3 leeto?,
*axe rho11 be a8ssssed ma 001160ted by raid oounty oliloarr
an4 turae4 over to the trerrlrrcrof thr lodegendeat rahool
hlmict for tiloh such tarts hrvr ‘been oolleote& wo think
th e Wo r d ‘6b sU lm Uebd in thlB prOYl#lOD Of the StUtuitO
18 ol wndatory oifeot. Therefore, vransvcr tour firat quar-
tion fn the alt~matlre.
k wo have an8rerBd your flrrt quaetloa ip the
8fZlrmtite we do not deea lt ~coe666.r~to parl upem your
~ooond question. .
Trustlfig thst the toroeolng fully lDcmr8 your
ldqulry, wo are
Yourr very truly

C
APPROVED
OPINION
COMMI37EE

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