Untitled Texas Attorney General Opinion ( 1985 )

. .
The Attorney General of Texas
JIM MATTOX My 28, 1985
Attorney General
suprenw Court Building Phillip A. Lohec, C.P.A. Opinion No. JM-322
P. 0. BOX 12549 Galveston County Auditor
Aus!,n, TX. 76711. 2546 County Courthouse Re: Whether contributions to
5121475.2501
Galveston, Texas 77550 F.I.C.A. under article 69521.
Telex 9101674-1367
Telecopier 51214754266
V.T.C.S., constitute a salary
supplement to a county court-
at-law judge
714 Jackson, Suite 700
Dallas, TX. 75202.4508
Dear Mr. Lohec:
2141742-6944
Pursuant to your limited authority to request opinions, you ask
4624 Alberta Ave., Suite 160 what constitutes th#: salary of a district judge sitting in Galveston
El Paso, TX. 79905.2793 County for the basis in calculating the salary for the positions of
9151533.3464 judge of county court nos. I and 2, and probate court in Galveston
county. Specifically you ask:
1001 Texas. Suite 700
Houston, TX. 77002-3111 Whether the contributions paid for social
7132215666 security nuder the provision of [article 69511,
section 5,Jv), V.T.C.S.] constitute a supplement
and is ustd in compiling the salary basis for the
606 Broadway. Suite 312
Lubbock, TX. 79401-3479
positions of Judge of County Court No. 1, No. 2,
606l747.5236 and Probate Court?
We conclude that section 4 of article 695h, V.T.C.S., specifically
4309 N. Tenth, Suite 6
excludes these social security contributions from the salary of a
McAMen, TX. 76501.1665
512/882-4547 district judge sitting in Galveston County. Therefore, these
contributions should,not be considered in computing the salaries of
the judges of county 'courtnos. 1 and 2, and the probate court.
200 Main Plaza, Suite 400
San Antonio, TX. 76205-2797
The legislature has provided that:
512/225-4191
The Cowxmissioners Court of Galveston County
An Equal OppCrtUnitvl shall fix the yearly salary of the Judge of the
Afflrmatlve Action Employer County Court No. 1 of Galveston County at a sum
not less than 90 percent of the total salary
including supplements. paid any District Judge ii
and for Galveston County. . . . (Emphasis added).
V.T.C.S. art. 1970-342a. Oil(b). Identical language has been used to
provide for the salaries of the judges of county court no. 2 and the
probate court. V.T.C.S. art. 1970-342b. 911(b) (county court no. 2);
p. 1474
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Mr. Phillip A. Lohec - Page 2 (JM-322)
V.T.C.S. ert. 1970-342, S9 (probate court). These stetutes were
enacted to equalize judicial salaries within Galveston County. Cf.
Schattman v. County of Tax-rent,,
618 S.W.2d 864 (Tex. Civ. App. - Port
Worth 1981) (Spurlock, J. dismnting, et 866).
The legislature has prcvided that state salaries of all state
officials end employees, in::luding district judges of the several
judicial districts, shall be d,eterminedby the General Appropriations
Act. See V.T.C.S. ert. 6813b. The commissioners court of Galveston
Countymay provide edditiomal compensation to judges of district
courts of Galveston County. V.T.C.S. art. 6!19a-28. Thus, a district
judge's salary includes en emotmt provided by the state legislature in
the General Appropriations A,ct end any additional salary supplement
the county commissioners court may wish to provide.
The stete's contributior.to the Social Security System on behalf
of district judges Is governed by section 5(b) of article 695h.
V.T.C.S. That provision provides in pert:
The State is not required to pay any contributions
of State-paid judgtse under the Federal Insurance
Contributions Act. However, the Legislature may
provide in the Genwal Appropriations Act for the
State payment of Sxute-paid judges' contributions
under the Federal Insurance Contributions Act et
any rete end on any amount of State-paid coxapensa-
tion that it conuiders appropriate. There is
imposed on the services of State-paid judges which
are covered by en agreement vith the Secretary of
Health end Human Services a contribution with
respect to wages (as defined in Section l(e) of
this Act) equal to t:heamount of the employee tax
which would be irqwased by the Federal Insurance
Contributions Act lif such services constituted
employment within t'he meaning of that Act. Any
contributions in excess of the State payment, if
any, prescribed by the General Appropriations Act
are the obligations of the State-paid judges.
V.T.C.S. art. 695h. 15(b).
Section 4 of article 695h. V.T.C.S., specifically provides that
"[tlhe payment of contributions by the Stete under the program may not
be considered compensation under any law of this State." When both
section 4 end section 5(b) ,a:cereed together, it is clear that the
legislature did not intend t'het these payments be considered es pert
of the total compensation to district judges for purposes of state
law.
p. 1475
. I
Mr. Phillip A. Lohec - Page 3 (JM-322)
Accordingly. we conclude that contributions paid by the stste
under section 5(b) of article 695h. V.T.C.S.. should not be included
in computing the salary of a district judge sitting in Galveston
County for purposes of article 1970-342a.
.SUMMARY
Section 4 of article 695h. V.T.C.S., specifi-
cally excludes social security contributions paid
by the state undrr section 5(b), article 695h.
V.T.C.S., from the salary of e district judge.
These contributions should not be used in corn-
piling the salary basis of a district judge to
determine the sal,aries of the judges of county
court nos. 1 end 2. end probate court.
JIM MATTOX
Attorney General of Texas
TOM GREEN
First Assistant Attorney General
DAVID R. RICHARDS
Executive Assistant Attorney General
ROBRRT GRAY
Special Assistant Attorney General
RICE GILPIN
Chairman, Opinion Committee
Prepared by Tony Guillory
Assistant Attorney General
APPROVED:
OPINION COMMITTEE
Rick Gilpin, Chairman
Jon Bible
Colin Carl
Sussn Garrison
Tony Guillory
Jim Moellinger
Jennifer Riggs
Nancy Sutton
p. 1476