Texas Attorney General Opinion: V-41 Page: 3 of 5
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Hon. William N. Hensley - Page 3 (V-41)
such authorization was given, and that the Tax Collector
for the City of San Antonio was fully empowered therein
"to act as 0 o o and perform o the duties of
Tax Collector of o . ? the . . district"
What, then, are the duties of a tax collector
for a Water Control and Improvement District? Speeffi
really they are provided for in Articles 7880-33; 7880-406
7880-54; 7880-55; 7880-56; 7880-58; 7880-59; 7880-67;
7880-48; 880-78; 78 ; 788011; 7880-15; 880-147-z Section
90
It is noteworthy that the district may be al-
lowed alternatives as to who shall act as its tax col=
lector. It may have its own Tax Assessor and Colleetor
(Article 7880-54); or "Instead of proceeding for the as-
sessment, equalization and collection of taxes in the
manner elsewhere in this Act provided for, the directors
of the district may provide therefor by contracts for
such service, with the Commissioners' Court of each coun-
ty in which property taxable by the district is situated;"
(Article 7880-35), If the situation is one in which the
district is aided by a town, city, or municipal corpora-
tion, the duties of levy, assessment, and collection are
performed by the officers of the municipal corporation.
(Article 7880-135). Likewise there is a special set of
provisions where the district is wholly within one coun-
tyo (Article 7880-147z)o Regardless of the particular
course selected or required, however, in each instance
the officer chosen or in certain instances his deputies,
performs all the duties of tax collector for the distrieto
If the County Tax Collector should continue to
collect the delinquent taxes due the district while the
City Tax Collector acts as to present and future taxes,
the district would, in effect, have two tax collectors at
the same time; whereas, as pointed out above, past legis-
lative enactments have provided alternative methods for
filling one office of tax collector oClearly - rom -its
language Article 1066b is an alternative and being such
it may be deemed that the legislature intended a similarly
complete assumption0 There is further support for this
view in the provision previously quoted that "In all matters
pertaining to such o e collections o the tax collector
shall be authorized to act o o " (emphasis added)
It is true that the various provisions relating
to who shall act as tax collector for a Watser Control and
Improvement District and those further ones which prescribe
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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/m1/3/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.