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1990 Texas Attorney General Reports and Opinions 5959 (1990)

handle is hein.sag/sagtx0040 and id is 1 raw text is: THE ATTORNEY (GENERAL OF TEXAS Jim >Lrrox January 4, 1990 AVTORNEY GENERAL Honorable Mark Edwards Opinion No. JM-1132 Reagan County Attorney P. 0. Box 924 Re: Compensation of the tax Big Lake, Texas 76932 assessor-collector for the Reagan County Hospital Dis- trict (RQ-1877) Dear Mr. Edwards: You ask what statute governs payment for the tax assessor-collector for the Reagan Hospital District of Reagan County. You state that there is a conflict between the provisions set out in the hospital district's enabling statute, Acts 1977, 65th Leg., ch. 29, at 45, and the applicable provisions of the Tax Code. Section 16 of the hospital district's enabling act governs the collection of taxes. Hospital district taxes are to be assessed and collected by the county tax assessor-collector unless the directors of the hospital district elect to appoint a tax assessor-collector. We understand from your brief that you are asking about payment for the services of the county tax assessor-collector rather than for an assessor-collector appointed by the board. The two provisions in question are section 16(b) of the hospital district's enabling statute and section 6.27(b) of the Tax Code. Section 16(b) of the hospital district's enabling statute provides in part: The assessor-collector of taxes [for the county] shall charge and deduct from payments to the hospital district an amount as fees for assessing and collecting the taxes, at a rate of up to two percent of the amounts collected, as determined by the board of directors, but the amount paid may not exceed $5,000 in any one calendar year. The fees shall be deposited in the officers salary fund of the county and reported as fees of office of the county tax assessor-collector. p. 5959