Texas Attorney General Opinion: JM-1157 Page: 5 of 6
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Honorable Toby C. Wilkinson - Page 5 (JM-1157)
at least 10 percent of the voting stock or
shares of the business entity; or
(2) the individual or the individual's
spouse is a partner, limited partner, or
officer of the business entity.
(e) In this section. 'business ........entity'
means a sole proprietorship. partnership.
firm, corporation, holding company, joint-
stock company . receivership, trust, or other
entity recognized by law.
(f) This section does not limit the
application of any other law, including the
common law relating to conflicts of interest,
to an appraisal district. (Emphasis added.)
In this instance, a county clearly does not fall within
the definition of "business entity," as set forth in subsec-
tion (e). Nor is the Interlocal Cooperation Act contract
permitted by subsection 6.24 of the Tax Code a contract
entered into with the county assessor-collector as an
individual, even in her official capacity. It is a contract
entered into with the commissioners court. We conclude that
section 6.036 of the Tax Code is not applicable. We have
found no other statutory provision, nor have you directed us
to one, that would prohibit the school district from
entering into the contract that you describe. See Local
Gov't Code ch. 171 (regulating conflicts of interest of
officers of local government).
SUMMAR Y
The trustees of an independent school
district may enter into an Interlocal Co-
operation Act contract with the commissioners
court of a county for the collection of taxes
in an instance in which the county assessor-
collector is a member of the board of
directors of the appraisal district in which
the independent school district participates.
Very truly yo
JIM MATTOX
Attorney General of TexasMARY KELLER
First Assistant Attorney Generalp. 6108
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Texas. Attorney-General's Office. Texas Attorney General Opinion: JM-1157, text, April 17, 1990; (https://texashistory.unt.edu/ark:/67531/metapth273595/m1/5/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.