      OFFICE OF THE A-ITORNEY         GENERAL   OF TEXAS
                            AUSTIN




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First Amlrtant   State auporlntendoct
AU8tln. Texas
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D6ar Sir:                            OpllllonNC. o-,*&s.




                                                 you advioo thot hero-
                                                         haa been &arlw
                                                county    amesaor   and ool-




               It is prorldsd in Article    2792 that “i;hsn the County
Aasrseor     and Collector    la required to a8so88 aud oolloot     t&r
taxer of Independent School District8         ha 8ha11 rO8p8CtiValy     r8-
oolva one psrcknt (15) for 8eseaslug,         and one porcont    (1%) for
oollootln;l     #axi,”   Aa alroadp obmrvw3,      the a8orsslng and ool-
lootlm      8rO  net necessarily    tld tceothor.     Thr foo8 iOr ool-
lactfng     Eo not acoruo until the taxae are collrotoQ.         Thr abovo
     FIonorsble T. ?.!. Trlsblo,   rage 2



     atntutes   <ivlnp, nuthozlty   to tbc C:cv3rml:,q bodisa of ir,de.-
     Fendent ochcol diotricts     to choose    :.k:ather they will have
     the “taxes” c? their iiatricts       2ssossod    and collected   by
     their cvn aeseasora    acd collector8      or have such o~rvlcea
     p+r?Cr;J%d  by the‘CCrrespOnd?::,c county officer0       .mke no dia-
     tlnction   botwean current and delinquent taxes.
                  Cur mewer to your question,   therafora,       ia that
-4   delinquent    taxes will ba traneferred  02 the rolls       and col-
     looted by    the district18 ccllactor.




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