Untitled Texas Attorney General Opinion ( 1949 )

Hon. Robert S. Calvert Opinion No. V-85 1. Comptroller of Public Accounts Austin, Texas Re: Date to begin computation of compensation of Tax Asnessor-Collectors under S.B. 211, 51rt Legislature. Dear Mr.. Ca,fvert: You reque*t our opinion on the following qoeetions: “1. Since the fees for assensing are paid during the first several months of 1949, and final settlsment for thenassessing fees made later in the year, will the. new rates in Senate Bill 211 apply to 1949 aaressing, and if so, to what extent? “2. Since the new rates for collecting taxes are 5% on the first $20,000 and 290 over that amount be- ginning with September 1 of each year, will the 2% be allowed ae fees with the effective date of the new Act through August 31, 1949, then the 5% on the first $20,0X1 beginning September 1, 1949?* Senate Bill 211 of the Slst Legislature became effeoe tive on June 19, 1949, upon its approval by the Governor. This bill amends Article 3937, Vernon’s Civil Statutes, and increases the compensation to be paid for assessing taxes and amends Article 3939, Vernon’s Civil Statutes, and increases the compensation to be paid for collecting taxes. The new rates for assessing taxes are ‘as follows: “For assessing the State and county Taxes on all suma for the first Five Million ($5,000.000.00) Dollars, or less, Five Cents (SC) for each 0,ne Hundred ($100.00) Dollars of property assessed; and on all aums in excess of Five Million ($5,000,000.00) Dollars and less than One Hundred Million $lOO,OOO,OOO.OO) Dollars, Three \ and One-half Cents (3x$) on each One Huadred ($iOO.OO) Dollars of property assessed; on all *urns in excess of One Hundred Million ($lOO,OOO,OOO.OO)Dollars, Two and One-quarter Cents (2 l/4$) on each One Hundred ($100.00) Dollars.” Hon. Robert S, Calvert, Page 2 (V-851) The new rates for collecting taxor are as followrt “There shall be paid for the collection of taxease compensation for the services of the Collector, bsgin- nlng with the first day of September of each year, five (5%) per cent of the first Twenty Thousand ($20,000.00) Dollars collected for the State, and two (2%) per cent on all taxes collected for the State over said aumg for collecting the county taxes, five (5%) per cent on the first Ten Thousand ($10.000.00) Dollars collected, and two (25%) per cent on all such county taxes collected over said sum.” All taxes assessed and all taxes collected before the effective date of S. B. 2 11 should be compensated at the ratea aa provided in Articles 3937 and 3939, prior to the amendment in quea- tion, To allow the increased rater for services already performed would violate section 44 of Article III of the Texaa Constitution. The taxes assessed and the taxes collected after this amendment took ef- fact should be compensated for at the lncreas,ed rates as provided in S. B. 211. The yearly assessments run from January 1st through December 31 of each year and the rata to be paid the Asssrsor after the effective date of S. B. 211, of course, is dependent upon the a- mount theretofore assessed since December 33, 1948. The yearly collections of taxes, for determining the rate of compensation to be paid Collectors, runs from September 1st through August 31st of each year and the rate to be paid the Collec- tor, after the effective date of S. B. 211, is dependent upon the amount theretofore collected since August 31, 1948. SUMMARY The Tax Assessor-Collector should be compen- sated for taxes assessed and collected prior to June 19, 1949, at the rates provided in Articles 3937 and 3939 before their amendment by S. B. 211, 5lst Legislature. They should be compensated for taxes assessed and collected after June’l8th at the rates presc’ribed in S. B. 211. Yours very truly ATTORNEYGENERALOF TEXAS FIRST ASSISTANT ATTORNEYGENERAL W. V. Geppert Assistant W VG/mwb