Untitled Texas Attorney General Opinion

Opinion

NEW GENERAL EXAS

December 30, 1965

Hon. Bill Ratliff Opinion NO. c-576 County Attorney Haskell County Re: Whether Article 2922-L, Haskell, Texas V.C.S., governs the 'amount of collection fees a County Tax Assessor- Collector may receive or retain for his services in collecting the taxes for a rural high school Dear Mr. Ratliff: district. You have requested an opinion from this office regarding the question of whether Article 2922-L, Vernon's Civil Statutes, governs the amount of collection fees a County Tax Assessor- Collector may receive or retain for his services In collecting the taxes for a rural high school district. You stated in our recent letter that the 59th Legislature by House Bfll No. 2J 3 amended Article 2792, Vernon's Civil Statutes, which governs the fees of the tax assessor-collector of independent school districts. In addition, the Legislature in the same bill amended Article 2795, Vernon's Civil Statutes, which governs the fees of the tax assessor-collector of common school districts. However, the Legislature made no mention of Article 2922-L. We find no specific reference made to Article 2922-L, in House Bill No. 243, or anything in the language of the bill which would evidence the intention of the Legislature to change fn any manner the statute governing the fees for the assessor- collector of rural high school districts. At most, the amend- ment of Article 2922-L would be by Implication only, and the law does not favor the amendment or repeal of a statute by implication. Gordon v. Lake, 163 Tex. 392, 356 S.W.2d 138 C1.~6’,1; ;Jte";;;; v. McDonald, 129 Tex. 275, 102 S.W.2d 167, ); Standard v. Sadler, 383 S.W.2d 391 (Tex. Sup. i&); Amerfcan Canal Co. of Texas v. Dow Chemical Co., 380 S.W.2d 662 [Tex.Civ.App.-1964, error dism.).

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Article 2922-L, states in part: 11 . . . The board of trustees of any rural high school district may appoint an assessor of taxes who shall assess the taxable pro- perty within the limits of said district. . . . The tax assessor herein provided for shall receive such compensation for his services as the trustees of said district may allow, not to exceed two (2) per,cent of taxes assessed by him. The county tax collector shall collect such tax and shall receive one-half of one per cent for his services for collecting such tax. (Emphasis added). It is the opinion of this office that Article 2922-L, governs the amount of fees allowed the tax assessor and collec- tor of a rural high school district. Inasmuch as the Legislature' has not repealed or amended this statute, the amount of collection fees a County tax assessor-collector may receive or retain is one-half of one per cent for his services for collecting such tax. SUMMARY ---m-v- Article 2922-L, V.C.S., governs the amount of collection fees a County Tax Assessor-Collector may receive. Very truly yours, WAffGONERCARR Attorney General

TRG/fb/dl APPROVED: OPINION COMMITTEE W. V. Geppert, Chairman Gordon C. Cass W. E. Allen John Banks .GilbertPena 'APPROVED FOR THE ATTORNEY GENERAL By: T. B. Wright

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