Texas Attorney General Opinion: M-569 Page: 1 of 4
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THE ATTORNEY GENERAL
AWFR C. MARTIN AUSTIN, TEXAS 78711
February 2, 1970
Hon. W. H. Eyssen, Jr. Opinion No. M- 569
Howard County Re: Questions concerning the
Big Spring, Texas 79720 assumption of the assess-
ment and collection of
taxes on behalf of the
City of Big Spring by
the Tax Assessor-Collector
Dear Mr. Eyssen: of Howard County.
In your request for an opinion, you state the following:
"It is presently contemplated by the City
Commission of the City of Big Spring, Howard,
County, Texas, and by the County Commissioners
of Howard County, Texas, that it would be mutually
advantageous to combine the assessment and collect
tion of taxes on behalf of said City of Big Spring
into the office of the County Tax Assessor-Collector
and in connection with the proposed combination it
would appear that the following problems are
presented which require answer by your office0
"Before stating the problems it would probably
be well to outline the facts as they now exist0 At
the present time both the City and the State and
County Assessors-Collectors are using identical
100% valuations on property located both in the
City and the County for appraisal purposes0 For
taxing purposes, however, the County is using 20%
of such 100% valuation figures and the City is
using 60% of such 100% valuation0 Each tax
assessor@collector applies the 20% and/or 60%
rate, as the case maybe, to arrive at the final
valuation upon .which the applicable tax rate is
based and to arrive at the amount of tax assessed
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Texas. Attorney-General's Office. Texas Attorney General Opinion: M-569, text, 1970; (texashistory.unt.edu/ark:/67531/metapth269794/m1/1/: accessed November 18, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.