No. V-0041 (1947).

• Case Date: February 21, 1947
• Court: Texas

Texas Attorney General Opinions 1947. No. V-0041 (1947). 1February 21, 1947Honorable William N. HensleyCriminal District AttorneySan Antonio, TexasOpinion No. V-41Re: Proper officer for collecting the delinquent taxes which have accrued before a Water Control and Improvement District, pursuant to the provisions of Article 1066b, authorizes the Tax Collector of the municipality within which it is wholly located to act in its behalf as Tax Collector.Dear Mr. Hensley:You have asked for an opinion from this Department regarding the proper officer for collecting the delinquent taxes due a Bexar County Water Control and Improvement District. Prior to the authorization of the Tax Collector of the City of San Antonio, The County Tax Collector had acted in behalf of the Water Control and Improvement District. The problem may be phrased in question form, as follows: "When the Tax Collector for the City of San Antonio is authorized by the Bexar County Water Control and Improvement District to act in its behalf, pursuant to the provisions of Article 1066b, does the City Tax Collector act only concerning such taxes as accrue from and after the date of such authorization or has he the additional duty of collecting the delinquent taxes which were due before said authorization was given?" Prior to the enactment of Article 1066b, statutory directions for levying, assessing, and collecting taxes for a Water Control and Improvement District were to be found in various Articles of Chapter 3A of Title 128, R.C.S. In addition to those provisions, by virtue of Article 1066b certain alternative methods are provided where the Water Control and Improvement District is located entirely within the boundaries of another municipality or2district. Article 1066b became effective June 18, 1945, and, as yet, has not been construed by the courts of the State. Our construction of the statute must therefore be determined from its own terms viewed in the light of legislative intent to be ascertained not only from the language of the statute itself but also from the relation of the statute to other articles and with regard for similar statutes and decisions thereunder. The first paragraph of Section 1 of Article 1066b empowers various districts and municipalities to authorize by ordinance or resolution the Tax Assessor, Board of Equalization and Tax Collector of...