Texas Attorney General Opinion: V-140 Page: 1 of 3
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THE ATroRNnY GENERAL
orF TEXAS
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PRICE DANIEL
ATTORNEY GENERAL
April 14, 1947
Hon. Ralph Logan Opinion No, V-140
district Attorney
51st Judicial District Re: County Tax Assessor-
San Angelo, Texas Collector, compensa-
tion of for collec-
tion of taxes for
county Junior college
District.
Dear Sir:
We refer to your letter of recent date ac-
knowledged by the Attorney General on April 8, 1947,
wherein you state that the Tax Assessor-Collector of
Tom Green County is retaining as his compensation for
assessing and collecting taxes for the County Junior
College District 1% of the total assessed yuatIos
of the county and % eof the taxes collect in accoord-
ance, he contends, with the provisions of Article 2792,
V.C.S. The County Junior College District contends
that said Collector's compensation should be not more
than 1% of the taxe assessed and not more than 1% of
the taxes collete-d, as provided under Article 2815ht4,
Section 3, VOC.SC
You have requested an opinion from this of-
fice on the following question: What is the proper ba-
sis for compensation of the County Tax Assessor-Collect-
or who has been designated in accordance with provisions
of Article 2815h, Section 7b (c), V.C.S., to collect
taxes for the Junior College District?
We understand that the governing board of
the County Junior College District, under the provisions
of Article 2815h, Sections 7b (c) and 22, V.CS., has
authorized the collection and assessment of the College
District taxes by the County Tax Asseassor-Collector.
Section 7b (c) was added to the Junior College statute,
Article 2815h, by Acts 1937, 45th Legislature, Cho 130,
p. 248. This Section further provides that "When the
Assessor and Collector of county taxes is required to as-
sess and collect the taxes of a Junior College District,
he shall receive the same percentage as for State and
County taxes)"
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Texas. Attorney-General's Office. Texas Attorney General Opinion: V-140, text, April 14, 1947; (https://texashistory.unt.edu/ark:/67531/metapth264960/m1/1/: accessed March 28, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.