Texas Attorney General Opinion: V-41 Page: 2 of 5
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Hon. William N. Hensley - Page 2 (V-41)
district. Article 1066b became effective June 18, 1945,
and, as yet, has not been construed by the coddrts of
the State. Our construction of the statute must there-
fore be determined from its own terms viewed in the
light of legislative intent to be ascertained not only
from the language of the statute itself but also from
the relation of the statute to other articles and with
regard for similar statutes and decisions thereunder.
The first paragraph of Section 1 of Article
1066b empowers various districts and municipalities to
authorize by ordinance or resolution the Tax Assessor,
Board of Equalization and Tax Collector of the munici-
pality in which it is located to act in its behalf.
This general power is not in question here as the Tax
Collector for the City of San Antonio recognizes its ex-
istence and questions only the extent of the duty im-
posed as a result.
Paragraph 2 of Section 1 deals with assessment
and has no bearing on the present question0
The relevant parts of paragraphs 3 and 4 of
Section 1 are as follows:
"When the ordinance or resolution is
passed making available their services,
o . said Collector shall collect the tax-
es and assessments for, and turn over as
soon as collected to the depository of said
municipality or district or to such other
authority as is authorized to receive such
taxes or money, so collected, and shall per-
form the duties of Tax ollector of said
municipality or district so availing itself
of his services*
"In all matters pertaining to such
collections 0 0 the o o o Tax Collector
shall be . . authorized to act as, and shall
perform . o the duties of . o Tax Collector
of, and according to the ordinances and resolu-
tions of the municipality or district so avail
ing itself of o o- services, and accord-
ing to law "
First of all, therefore, there must have been an
authorization by ordinance or resolution by the Water Con
trol and Improvement District0 It will be assumed that
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Texas. Attorney-General's Office. Texas Attorney General Opinion: V-41, text, February 21, 1947; (https://texashistory.unt.edu/ark:/67531/metapth264861/m1/2/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.