No. V-0003 (1947).

• Case Date: January 24, 1947
• Court: Texas

Texas Attorney General Opinions 1947. No. V-0003 (1947). 1January 24, 1947Honorable R. S. WycheCounty AuditorGregg CountyLongview, TexasOpinion No. V-03Re: Under the given facts should the additional amount of taxes that were left off by the Tax Assessor-Collector's Office in error be paid and charged off as a legal tax debt by the taxpayers?Dear Sir:Your request for the opinion of this Department based upon the following factual situation has been received.

"Sabine Common School District No. 4 duly made a proper tax levy for one dollar, thirty-seven cents ($1.37). The request for this levy was duly presented to the Commissioners' Court and duly levied by the Court.

"Someone in the Tax Assessor-Collector's office made an error and computed the levy at one dollar, twenty-six cents ($1.26). The rolls were prepared on one dollar, twenty-six cents ($1.26) and the Commissioners' Court approved the rolls. They were taken to the Comptroller's department and accepted. Some of the large tax payers feel that this is a legal obligation and are willing to pay it.

"I am requested to have your opinion as to whether or not the eleven cents ($.11) additional may be paid and the tax payers have the right to charge it off as a legal tax debt. Please let me have your opinion as soon as possible."

Mr. S. O. Loving, the President of Sabine Common School District No. 4, has communicated with this Department giving the following additional information concerning2the tax levy of One Dollar & 37/100 Dollars $1.37) referred to above. He advises that the Commissioners' Court levied One Dollar & 26/100 Dollars ($1.26) for maintenance purposes for the common school district and Eleven Cents (11¢) for interest and sinking fund on bonds theretofore duly and legally issued by the district, which two items aggregate the sum of $1.37. It is assumed that the levy of the common school tax above referred to was made in accordance with the provisions of Article 2795, R. C. S. of Texas, 1925, which is in part as follows:

"The commissioners court, at the time of levying taxes for county purposes, shall also levy upon all taxable property within any common school district the rate of tax so voted if a specific rate has been voted; otherwise said court shall levy such a rate within the limit so voted as has been determined by the board of trustees of said

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