Texas Attorney General Opinion: JM-1157 Page: 3 of 6
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Honorable Toby C. Wilkinson - Page 3
An individual who is otherwise eligible to
serve on the board is not ineligible because
of membership on the governing body of a
taxing unit or because the individual is an
elected official.
Subsection (a) of section 6.03 of the Tax Code constitutes a
general law exception to the common law rule and, thereby,
overrides it.3 Therefore, the common law rule of incompati-
bility is not applicable in the factual situation that you
describe.
Finally, we understand you to ask whether any addition-
al statutory provision governing conflicts of interest is
violated in the situation that you describe. Section 6.036
of the Tax Code was added by the 71st Legislature and pro-
hibits certain individuals from entering into contracts with
appraisal districts or taxing units under certain specified
conditions. Acts 1989, 71st Leg., ch. 796, 5 at 3592.4
It provides:
3. Section 5.001 of the Civil Practice and Remedies
Code provides:
The rule of decision in this state consists
of those portions of the common law of England
that are not inconsistent with the constitution
or the laws of this state, the constitution of
this state, and the laws of this state.
4. Attorney General Opinion JM-1060 (1989) held that
an attorney who had entered into a contract with a taxing
unit to enforce the collection of delinquent taxes was not
barred from serving as a member of the board of directors of
the appraisal district in which that taxing unit
participates. That opinion was issued prior to the
effective date of section 6.036 of the Tax Code. As of the
effective date of that section, that opinion is no longer
controlling. We note that subsections (b), (c), and (d) of
section 49 of the bill enacting section 6.036 of the Tax
Code provides the following:
(b) The change in law made by Sections 5 and
13 of this Act does not affect the validity of a
contract executed before the effective date of
those sections.
(c) The change in law made by Sections 4, 5,
11, 12, and 13 of this Act does not affect the
(Footnote Continued)p. 6106
(JM-1157)
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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/m1/3/?rotate=90: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.