- -
OF TElxAs
January 4, 1939
Mr. Geo. H. Sheppard
Comptroller of Public Accounts
Austin, Texas
Dear Mr. Sheppard: Opinion No. O-02
Re: Clarification of opinion
dated December 14, 193t.i
to
Eon. C. C. Dowie
Your letter of December 31, 1938 addressed to Hon. William
McGraw, Attorney General, requesting clarif+cation of an opinion
written by this department December 14, 1938, to Hon. C. C.
Bowie , County Attorney of Cameron County, Texas, pursuant to his
request for an opinion as to the amount of commission which the
assessor-collector of Cameron sounty was entitlecito for assessing
stste taxes under Article 7dbU-148,Revised Civil Statutes of
Texas, 1925 and Article 3937, Revised Civil Statutes of Texas,
1925, has been received and referred to,the writer for attention.
I set out verbatim the aaove referred to opinion:
*Your letter of December 2nd ,instant,addressed to Attorney
General McGraw, together with enclosure, received and re-
ferred to the writer for attention.
*'Yourequest an oninion on the amcunt of commissions which
the Assessor-Collector of Cameron County izentitled for
assessing State taxes and you refer to Article 78GO-I@,
Revised Civil Statutes~of Texas, 1925, and Artic,le3937,
Revised Civil Statutes .of Texas, 1925, and you further advise
that the Comptroller advances the contention:that the tax
assessor-collector is entitled only to a portion of~the
commission earned by him and due by.the State, based upon
the ratio that the present rate which is levied and retained
for State purposes bears to the total Statetsx rate.
Article 7&O-U& provides in part as follows:
"For the purpose of aiding in the protection of the property
and lives of the citizens of Cameron and kfillacyCounties
from further disastrous and calamitous overflows, and to
conserve and increase the revenues derived by the State
” .
Hon. Geo. H. Sheppard, Page 2 O-02
from said counties, that part of the State ad valorem taxes,
which is in excess of ten cents on the hundred ~dollars
valuation 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 ascertained and apportioned as provided by law, is
hereby donated andgranted by the State of Texas to county
of Cameron, for a period of twenty-five years.....lt
nArticle 3937, Revised Civil Statutes of Texas, 1925, 'as
amended, reads in part as follows:
"Each Assessor of taxes shall receive the following coimpensa-
tion for his services which shall be estimated on the total
value of the property assessed as follows: For assessing
the State and County Taxes on all sums for the first Two
Million Dollars ($2,000,000.00).or less, five (5) cents for
each.One Hundred Dollars ($100.00) of property assessed.
On all sums in excess of Two Hillion Do11ars.($2,000,000.00)
and less, than Five Million Dollars ($5,000,000.00) two
and one-half (29) cents on each One Hundred Dollars ($100.00)
and on all sums in excess of Five Million Dollars f
($5,000,000.00),~two and one,fourth (2&) cents on each One
Hundred Dollars ($lOO.OO)....one-halfof the above compensa-
tion shall be paid by the State and one-half by the county;
for assessing the taxes on all drainage districts, road dis-
tricts, or other political subdivisions of the county, the
Assessor shall be paid three-fifths of one cent for each
One Rundred Dollars ($100.00) of the assessed value of such
districts or subdivisions.l'
"Art.icle3937, hereinabove quoted, provides that the compen-
sation of the assessor-collector for assessing shall be
computed on the total value of the property assessed. It
further provides that one-half of such'compensation shall
be paid by the State and one-half by the.county. No other
criterion or standard isfound wherein or whereby the Legis-
lature has undertaken to compensate .theassesor the the
assessrcentof State and county taxes. The plain and un-
ambiguous language of such statutes provide thatthe State
shall pay one-half of the commissions allowed the assessor
in such article for such services.
"You are, therefore, advised that in the opinion of ~this
Department the Assessor-Collector of Cameron County is
entitled to one-half of the commis.sionsprovided for in
such article to be paid by the State and~one-half of such
commissionsto be paid by the County of.Cameron.e
.
- -
Mr. Geo. H. Sheppard,~Page 3 O-02
You asked this further question, "Do you mean by this opinion
that the one-half of the commissions to be paid by-the State is
to be taken from that portion of the tax not donated or granted
by the State of Texas to the County of,Cameron, or, do you mean
that the part of the taxes donated or granted shall bear its
portion or percentage of the commissions due the A'ssessor-Col-
lector?"
You are, therefore, respectfully advised that in the opinion of
this department the a'bove quoted opinion correctly disposes of
the questions therein considered and you are further advvisedthat
in the opinion of this department the portion of the,taxes donated
and granted 'byt'-or:State of Texas to the County of Cameron by
virtue of Articie.-, ‘7;i80-148,Revised Civil Statutes of Texas,
1925, 'betr-ikefi into consider#ationand shall bear "its
si-:tll
portlon or percentage of the commissions due the assessor-col-
lector."
Yours respectfully
ATTO%iEY GENERAL OF TFXAS
Lloyd Armstrong
Assistant
LHA:Ati
APPROVED:
GERALD C. &iNR
A~ITORNEYGENERAL OF TMAS