1990 Texas Attorney General Reports and Opinions 5959 (1990)

handle is hein.sag/sagtx0040 and id is 1 raw text is: THE ATTORNEY (GENERAL
Jim >Lrrox               January 4, 1990
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

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