Texas Attorney General Opinion: JM-1157 Page: 1 of 6
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_ THE ATTORNEY GENERAL
. MrATTOX April 17, 1990
Honorable Toby C. Wilkinson Opinion No. JM-1157
Hunt County Attorney
4th Floor Courthouse Re: Whether the board of
P. O. Box 1097 trustees of an independent
Greenville, Texas 75401 school district may contract
for tax collection with the
county when the county
assessor-collector is also
a member of the board of
directors of the appraisal
Dear Mr. Wilkinson:
Subsection (a) of section 6.24 of the Tax Code autho-
rizes the governing body of a taxing unit other than a
county to contract, as provided by the Interlocal Co-
operation Act,l with the governing body of another taxing
unit in the county to perform duties relating to the
assessment or collection of taxes.2 You ask whether the
governing body of an independent school district may
contract for the collection of taxes with the county in an
instance in which the county assessor-collector is also a
member of the board of directors of the appraisal district
in which the school district participates. You ask
.specifically whether the doctrines of common law
1. V.T.C.S. art. 4413(32c).
2. In Attorney General Opinion JM-833 (1987), we
concluded that insofar as subsection (b) of section 6.24 of
the Tax Code permitted the county commissioners and the
county assessor-collector to contract duties reposed by
section 14 of article VIII of the Texas Constitution in the
constitutional office of county assessor-collector, the
subsection is unconstitutional. Because your question
involves a fact situation in which a taxing unit is seeking
to have the county perform collection duties for it rather
than a situation involving a county seeking to have a taxing
unit perform collection duties for the county, subsection
(b) of section 6.24 is not relevant. Instead, subsection
(a) of section 6.24 is the provision that controls.
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Texas. Attorney-General's Office. Texas Attorney General Opinion: JM-1157, text, 1990; (texashistory.unt.edu/ark:/67531/metapth273595/m1/1/: accessed October 21, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.