Attorney General Opinion JM-0655

TEE ATTORNEY GESERAL OF TEXAS March 25, 1987 Mr. Kenneth 8. Ashworth Coamissioner Coordinating Board Texas College and University system P. 0. Box 12788 Austin, Texas 78711 Opinion No. JM-655 lb: Whether a county that aesesses and collects taxes for a community college district may add a 2% fee Dear Mr. Ashworth: You ask the folloving question: Under Texas law, may a county that assesses and collects taxes for a community college district charge no more than two percent of the ad valorem taxes asscssed as a fc’L for tax assesmnent and collection? You are concerned specifically about the Alamo Community College District. See Educ.. Code 1130.005. junior college district it is. You do not specify the type of We conclude that, pursuant to section 6.27 of the Tax Code, a county is entitled to a reasonable fee, not to exceed the actual costs incurred. for those junior college districts, other than joint county junior college districts, for which it sssesses and collects taxs8. If a county assesses and collects taxes for a joint county junior college district, it shall receive compensation in an amount agreed upon betveen the parties. but not to exceed two percent of the ad valoren taxes assessed, as provided in section 130.121(c) of the Education Code. Your question arises because of a perceived conflict between one section of the Education Code. section 130.121, and several sections of the Tax Code. Section 130.121 of the Education Code governs tax assessment and collection for junior college districts, regional college districts. and jolnt county junior collect districts and provides the following: 1130.121. Tax Assessment and Collection (a) The governing board of each junior college district. and each regional college district, for p. 2983 Mr. Kenneth H. Ashworth - Page 2 (JIl-655) and on behslf of its junior college division, annually shall cause the taxable property in its district to be assessed for ad valorem taxation and the ad valorem taxes in the district to be collected, in accordance with soy one of the methods set forth in this section, and any method sdopted shall remain In effect until changed by the board. (b) Each governing board shsll be authorized to have the taxable property In its district assessed and/or its taxes collected. in whole or in part, by the tsx sssess0rs sndlor tax collectors, respectively, of any county. city, taxing district, or other governmental subdivision in vhich all or any part of the junior college district is located. (c) Tba governing board of a joint county unlor college district shall be authorized to have the taxable nronertv in its district assessed or its taxes collected. in whole or in part, by the tax sssessors or tax collectors, respectively, of any county. city, taxing district, or other governmental subdivision in which all or any part of the joint county funior college district is located. The tax sssessors or tax collectors of a governments1 subdivision, on the rcquest.of the governing board of a joint county junior college district. shall assess and collect the taxes of the Joint county junior college district In the manner prescribed in the Property Tax Code. Tax sssossors and tar collectors shall receive c= peasatioa In sn amount agreed on betveen the appropriate parties, but not to exceed NO percent of the ad valorem tsxes assessed. (Emphasis added). Section 6.27(b) of the Tax Code governs compensation for sssess- ment and collection and provides the folloving: (b) The county assessor-collector is entitled to a reasonable fee, which may not exceed the actual costs incurred, for assessing and collecting taxes for a taxfng unit pursuant to Subdivisions (1) through (3) of Subsection (a) of Section 6.23 of this code. (Emphasis added). p. 2984’ L Mr. Kenneth Ii. Ashworth - Page 3 (JM-655) Section 6.23(a)(3) of the Tax Code sets forth duties imposed upon assessors and collectors and provides in pertinent part: (a) ‘The county assessor-collector shall assess sod collect tsxes oo property in the county for the stste sod the county. He shall also sssess sud collect taxes on property for mother taxing unit if: . . . . (3) the governing body of the unit requires the county to sssess and collect its tsxes as provided by Subsection (c) of Section 6.22 of this code. . . . (Emphasis added). Junior college districts are governed by chapter 130 of the Education Code. Section 130.004 details the authorized types of public junior colleges and provides the folloving in pertinent part: (a) By complying with the' provisions of the appropriate following sections of this chapter a public junior college and/or district of any one of the following classifications may be esta- blished: (1) an independent school district junior college; (2) a city junior college: (3) a union junior college; (4) a county junior college; (5) s joint-county junior college; and (6) s public junior college as s part or divfsion of s regional college district. [Aote: Sections 130.091 to 130.109 governing the creation of regions1 college districts were repealed by Acts 1985. 69th Leg., ch. 302, 13.1 (Emphasis added). Subchapter C of chapter 130 of the EducPtion Code sets forth the fiscal provisioos applicable to the various types of junior college districts and contains sections 130.121, the section vith vhlch you are concerned, to 130.124. Prior to its amendment in 1977. section 130.121 provided at subsection (d) that p. 2985 Ur. Kemcth 8. Ashworth - Page 4 (JH-655) _(e]ach governing board shall be suthorized to have the taxable property in its district assessed. its values equalized, sod/or its taxes collected, fn whole or in part, by the tax assessors. board[s] of aqualitation. and/or tax collectors, respectively, of any county, city. taxing district, or other goveruxeatsl subdivision in which all or say part of the junior college district is located. . . . Such property shall be asscseed, the values thereof equslised, &d such taxes collected, in the msnner and for such compensation so shall be agreed upon between the approprfate parties. . . . (Emphasis Added). In 1977, subsection (d) was retained and subsection (g) was added. Subsection (g) provided in pertinent psrt that Jt]he governing board of s joint county junior college district shall be mthorized to have the taxable oropertv in its district sssessed. its values equal&dw, or its taxes collected. in -whole or in part, by the tax assessors. boards of equalization, or tax collectors, respectively, of soy county, city, taxing district. or other govern- mental subdivision In vhich all or any part of the ioint count3 iocated. . . : iunlor collese district is T&I sssessors &d tax collectors shall receive compensation in sn amount agreed upon between the appropriate parties, but not to exceed tvo percent of the ad val‘orem taxes assessed. (Emphasis added). Acts 1977. 65th Leg., ch. 198. IL, at 563. Section 130.121 was amended to reed in its present form. however, In the same bill that enacted the Property Tax Code, with subsection (g) becoming subsection (cl. Acts 1979, 66th Leg., ch. 841, 34(k). at 2320. A ststute should be construed in such s way so that it till harmonize with other l xlstiug laws. unleecl its provisions clearly manifest s contrary ioteutloo. Freels v. Walker. 26 S.W.Zd 627. opinion sdopted (Tax. 1930); Stste z S.W.Zd 825 (Tax. Civ. App. - I Ace1 Delivery Semlce, Inc.. 380 Dallas 1964)) rev'd ou other grounds, 388 el ststutes should be read S.W.Zd 930 (Tax. 1965). General and speck together sod harmonized. if it is possible. Iialscll v. Texas Water Coam~ission. 380 S.W.Zd 1 (Tax. Civ. App. - Austin 1964, writ ref'd n.r.e.); Conley v. Dsughter's of the Republic, 156 S.W. 197 (Tex. 1913). Because we sra required to construe both provisions har- moniously If such a constructiou is possible, we construe subsection (c) of section 130.121 of the Education Code to create an exception to p. 2986 Hr. Kenneth H. Ashvorth - Page 5 (JM-655) the general provisions regarding compensation for assessment and collection for taxes set out in section 6.27 of the Tax Code. Accordingly, we conclude that, pursuant to section 6.27 of the Tax Code, a county is entitled to s reasonable fee. not to exceed actual costs incurred, for those junior college districts. other thsn joint county junior college districts, for vhich it sssesses and collects taxes. If a county sssesses and collects taxes for s joint county junior college district, it shall receive compensation in an amount agreed upon between the parties. but not to exceed two percent of the ad valorem taxes assessed, as provided in section 130.121(c) of the Education Code. SUUUARY Pursuant to section 6.27 of the Tax Code. s county is entitled to’ a reasonable fee. not to exceed actual costs incurred, for those junior college districts. other than joint county junior college districts, for which it assesses and collects tsxes. If s county sssesses and collects tsxes for a joint county junior college district, it shall receive compensation in an amount agreed upon between the parties. but. not to exceed two percent of the ad valorem taxes assessed. as provided in section 130.121(c) of the Education Code. Very s ruly yours An _ AL /I- J. I M MATTOX Attorney General of Texas JACK EIGRTOWER First Assistant Attorney General UARY FLELLER Executive Assistant Attorney General RICK GILPIN Chairman, Opinion Committee Prepared by Jim Moellinger Assistant Attorney General p. 2987