Untitled Texas Attorney General Opinion ( 1960 )


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  •                  -E     ATl.ORNEZY           GENERAL
    c
    OF   TEXAS
    WILL   wILsoN
    Aa--        GEIYEBAI.
    cd d?d vvc..&
    8,    1960
    Mr. Charles L. Reynolds          Opinion No. WW-851
    County Attorney
    Chlldress County                 Re: Effective date sheriff
    Childress, Texas                     becomes Assessor and
    Collector of Taxes,
    and related questions,
    when population of
    county becomes less
    Dear Mr. Reynolds:                   than 10,000.
    Your request for   an opinion reads In part as
    followa:
    "Heretoforefor a number of yeara,
    an Assessor and Collector of Taxes has
    been elected by the qualified voters of
    Childress County in accordancewith the
    provisions of Article 8, Sections 14 and
    16, of the Constitutionof Texas, thla
    county during all such times having had
    more than 10,000 inhabitant.8as deter-
    mined by the applicable federal census.
    'Ihefour year term of the present lncum-
    bent expires December 31, 1960. The
    present incumbent,being the only an-
    nounaed candidate for nomination to such
    offloe and having received the highest
    number of votes cast for any person for
    such office in the May 7, 1960, Democratlo
    primary election, has been certified to
    be the democratic nominee for the offlce
    of Tax Assessor and Collector at the gener-
    al election to be held in November, 1960.
    According to the prellmlnary 1960 oensus
    report, Childress County has a population
    of 8,371. The Constitutionof Texas pro-
    vldee that In counties having leas than
    10,000 inhabitantsthe Sheriff shall be
    the Assessor and Collector of Taxea unless
    the votezw, at an election called for that
    HP. Charles L. Reynolds, page 2 (Ww-851)                    .
    purpoee. shall approve of adding an Asses-
    aor and Colleotor of Taxee to the list of
    authorized county officials.
    "l'hlssituation raises the following
    questions:
    "1. If no eleatlon 1s held, or If the
    voters fall to approve the adding of an Asses-
    sor-Collectorof Taxes to the list of authorized
    county offloiala,uhen does the Sheriff assume
    the duties of Assessor and Colleotor of Taxes?
    "2. And, Inevitablycontrolledby the
    determinationof question one above, when does
    the term of the present incumbent end?
    “3. If at an election held for that
    purpose, an Assessor-Collectorof Taxes Is
    added to the list of authorized county officials,
    Is the present Incumbent,who was nominated In
    the May 7, 1960, Democraticprimary election, en-
    titled to have his name placed on the ballot in
    the November general election as the Democratic
    nominee for such office?"
    Section 16 of Article VIII of the Constitutionof
    Texas provides as follows:
    "The Sheriff of each county, In addl-
    tlon to hla other duties, shall be the
    Assessor and Collector of Taxes therefor;
    but, In countlee having 10,000 or more ln-
    habitants, to be determinedby the last pre-
    ceding census of the United States, an Asses-
    sor and Collector of Taxes shall be elected
    as provided in Section 14 of this Article,
    and shall hold office for four years and un-
    til his succetmor shall be elected and quall-
    fled.n
    Section 16a of Article VIII of the Constitutionof
    Texae provides a8 follows:
    "In any county having a population
    of less than ten thousand (10,CCC) lnhabl-
    tants, as determined by the last preceding
    .
    Mr.   Charles L. Reynolds, page 3 (W-851)
    aensua of the United States, the Cosmis-
    sionerrl Court may submit to the quallfl$a
    property taxpaying voters of auoh county!
    at an.electlon the quelrtion of adding an
    Assessor-Collectorof Taxes to the list of
    authorised oounty offlalals.   If a majority
    of such voterr voting in ruch ale&Ion
    shall approve o? adding an Assessor-Collector
    of Taxes to 8uoh llst,*then suoh offlolal
    shall be elected at the next Oeneral Eleo-
    tlon for 6uoh Constitutionalterm of office
    as is provided for other Tax Assessor-
    Colleotors In this State.”
    In construing the provisions of Section 16 of Artl-
    ole VIII of the Conetltutlonof Texas above quoted   the
    Court held In Nelson v. Rdwardr, 
    55 Tex. 389
    (16811:
    ”. . . It will be reoolleotedthat
    under the above section of the oonstltu-
    tion of 1876,   rlma facie the sheriff Is
    the oollector %r-
    o    axes, and that the ex-
    ception applies to oounties of ten thou-
    sand lnhabitante;and that a party, to
    avail hlmelf of this exkeptlon, should
    ‘show that he oomca ulthln it. . . .’
    Likewise; It was held In Attorney   Oenetial’sOpinion
    2249 (1920):
    “Prlmarlly,and presumably,the sheriff
    of a oounty 1s       radle ‘the oollector of
    taxes therefor,      o-aiming     to the con-
    Wary ham the burden of showing that such ooun-
    ty oanea within the exception provided for by
    the latter part of said Seat&on 16 of Artlole
    8 of our State Constitution. This 1s express-’
    ly 80 decided in Nelson vs. Edwards, 55 T. 389;
    and this Departmenthas held that the failure
    of a sheriff to exeoute the bonds required of
    the tax oolleotor o? a oounty shown by the
    United Staten Census next preoedlng the gener-
    al election’tohave less than ten thousand ln-
    habitants would have the effeot of creating a
    vacancy in the officreof sheriff of such ooun-
    ty.;that the office of sheriff and tax collector
    of such county Is dual and inseparable,and that
    one has not the rlght.to hold or exercise the
    or. Charles L. Reynolds, page 4 (W-851).
    funotlons of eitherwithout ~qualifylngas, and
    being charged with the duties 'andreeponsibili-
    ties of, both. Rep. IkOpi Atty. Gen. 1916-1918,
    P. 399.
    A.COPY  of Attorney Qeneral~s'Opln~b~2249 (1920) is
    attached to this opinion.
    Mr. Charles L. Reynolds, page 5 (W-851)
    In view of the foregoing, you are advised that the
    present Incumbent In the office of Assessor and Collector
    of Taxes of Chlldress County remains the Assessor and
    Collector of Taxes for such County until January 1, 1961,
    and the Sheriff oS'ChlldreesCounty after January 1, 1961,
    will assume the duties of Assessor and Collector of Taxes.
    If prior to the next general election, an election Is held
    pursuant to the provisions of Section 16a of Article VIII
    of the Constitutionof Texas, and the voters authorize
    adding an Aseeasor and Collector of Taxes to the list of
    authorized county otflalals, the n@e to be placed on the
    ballot at the November election as the Democratic nominee
    for such office will be.the Individualnominated at the
    Primary Election for such office on May 7, 1960.
    SUWARY
    fn a oounty having a population of more
    than 10,000 Inhabitantsaccording to the
    1950 Federal Census and having a population
    of less than 10,000 Inhabitantsaccording
    to the 1960 Federal Census, the Asseeeor
    and Collector of Taxes for.suoh County re-
    mains the Assessor and Collector of Taxes
    ror such County until Jdnuary 1, 1961.   If
    prior to the next general election, an
    election Is held pursuant to the provisions
    of Section 16a of Article VIII of the Con-
    stitution of Texas, and the voters authorize
    adding an Assessor and Collector of'Taxea to
    the list of authorized county officials, the
    name to be plaoed on the ballot at the Novem-
    ber Election as the Democratic nominee for
    such office will be the Individualnominated
    at the Primary Election for such Purpose on
    may 7.1 1960.
    ,Ygursvery truly,
    WILL WIISON
    Attorney Oeneral of Texas
    Assistant Attorney Wneral
    JR:snn
    Mr. Charles L. Reynolds,.~page
    ~6 (~~-851)
    APPRCVR?:            ..
    OPINION.cmm       ~' ~;
    W. N. (#eppert,Chairman
    Dean D&IS'
    Lawrence liargrove
    Jerry H: Roberts
    James M. Farrla
    RRVIRWRDFORTREAlTORNl3~C@NERAL
    BY: Leonard Passmore
    

Document Info

Docket Number: WW-851

Judges: Will Wilson

Filed Date: 7/2/1960

Precedential Status: Precedential

Modified Date: 2/18/2017