Untitled Texas Attorney General Opinion ( 1991 )

QBffice of the !Zlttornep @eneral diMateof Qexae DAN MORALES October 3,1991 *l-r*RNm CMERAL Mr. John C. Taylor Opinion No. DM-47 chairman Board of Directors Re: Whether a member of the board of Guadalupe-Blanco River Authority a river authority may serve on a board of P. 0. Box 271 an appraisal district (RQ-140) Seguin, Texas 78156 Dear Mr. Taylor: You ask whether a director of the Guadalupe-Blanc0 River Authority may also serve as a member of the board of directors of a county appraisal district. Article XVI, section 40, of the Texas Constitution prohibits a person from holding two “offices of emolument.” Because no compensation is attached to the office of director of a county appraisal district, the office is not one of emolument. See Tax Code 3 6.04(c) (members of board of county appraisal district receive no compensation but receive reimbursement for actual expenses); Attorney General Opinion JM-1266 (1990) (reimbursement for actual expenses is not an emolument for purposes of article XV& section.40); see u&o Acts 1969,61st Leg., ch. 432, 5 1, at 1465 (directors of Guadalupe-Blanc0 River Authority to receive $25 a day plus expenses); Water Code $50.059 (general provision regarding compensation of directors of river authority). Therefore, the constitutional prohibition on dual office holding is inapplicable to the facts you describe. The common-law doctrine of incompatibility prevents a person from holding two offices where one office might impose its policies on the other or subject it to control in some other way. See Attorney General Opinions JM-1266 (1990); JM-129 (1984); JM-97 (1983). The main function of an appraisal district is to appraise property in the district for ad valorem tax purposes of each taxing unit that imposes ad valorem taxes on property in the district. Tax Code $6.01(b). Thus, if the Guadalupe-Blanco River Authority imposed ad valorem taxes on property in a particular appraisal district, service on both the board of the river authority and the p. 236 Mr. John C. Taylor - Page 2 (DM-47) board of the appraisal district would likely be incompatible under the common law.1 The Guadalupe-Blanc0 River Authority, however, has no authority to impose taxes. Acts 1975,64th Leg., ch. 433, 9 1, at 1150. We find no other basis in the relevant statute for concluding that service on the board of the Guadalupe-Blanco River Authority would be incompatible with service on the board of an appraisal district that appraises property witbin the boundaries of the river authority for ad valorem tax purposes. SUMMARY Article XVI, section 40, of the Texas Constitution does not prohibit a person from serving on the board of directors of a river authority and the board of directors of a county appraisal district. Service on the board of the Guadalupe-Blanc0 River Authority is not incompatible with service on the board of an appraisal district that appraises property within the boundaries of the river authority for ad valorem tax purposes. Very truly yours, DAN MORALES Attorney General of Texas WILL PRYOR First Assistant Attorney General *S&ion 6.03(a) of the Tax Cede,in its currentform, overrides the common-law doctrine of iacompa&ilityto the catcntit would he appticahtcin this contextby providingthat an “individual who is otherwiseeligibleto serve.oa the board is not ineligible hecameof membershipoa the governing bodyof a taxingunit.” SeeAttorneyGeneralOpinionJhi-ll!57 (1990). As of September1.1991, that F witino longerappearin s&ion 6.Oya). See H.B.864,Ads 195$72d Leg., ch. 371, 5 11, at P. 237 Mr. John C. Taylor - Page 3 (DM-47) MARY KELLER Executive Assistant Attorney General JUDGE ZOJLIE STEAKLEY (Ret) Special Assistant Attorney General RENEAHIcKs Special Assistant Attorney General MADELEINE B. JOHNSON Chair, Opinion Committee Prepared by Sarah Woelk Assistant Attorney General P- 238