No. V-0004 (1947).

• Case Date: February 14, 1947
• Court: Texas

Texas Attorney General Opinions 1947. No. V-0004 (1947). 1February 14, 1947Hon. Ross Doughty, Jr.County AttorneyUvalde CountyUvalde, TexasOpinion No. V-04Re: Is it mandatory that the Tax Collector of Uvalde County collect the joint County Junior College tax for the year 1946 from those taxpayers who have not yet paid their 1946 State and county taxes? And related questions.Dear Sir:You have requested this department's opinion upon several questions arising by virtue of opinion No. 0--7320-A, rendered by the Attorney General's Department on December 21, 1946. From the contents of your letter of request, it appears that you previously requested the opinion of the Attorney General's Department on the question of whether or not a Joint County Junior College District tax could be assessed and collected in the counties comprising a Joint County Junior College District by the respective county tax assessors and collectors. You were advised that this could not be done. As a consequence, the Tax Assessor and Collector of Uvalde County declined to collect or accept taxes for the Junior College District from these taxpayers paying their State and County taxes. At the present time over three-fourths of the State and County taxes have been paid and only about one-fourth remain to be collected. The Junior College District now wants your Tax Collector to collect these taxes, since the Attorney General's Department reversed itself on December 21, 1946, and held that the County Tax Assessor and Collector could collect the Joint County Junior College District taxes levied in their respective counties. Because of the foregoing, you have submitted several questions upon which you would like to have this Department's opinion, two of which questions are:

"1. Is it mandatory that the Tax Collector of

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Uvalde County collect the Joint County Junior College tax for the year 1946 from those taxpayers who have not yet paid their 1946 State and County taxes?

"2. Is it mandatory that the County Tax Collector collect the Joint County Junior College tax from those taxpayers who have already paid their 1946 State and County taxes?"

The Constitution of the State of Texas in substance provides that the tax assessor and collector shall perform all duties with respect to assessing property for the purpose of taxation, and of collecting taxes that may be...