Opinion No.

Mr. Thomas T. League County Auditor Smith County Tyler, Texas

Re: Whether article 7044a, V.T.C.S., requiring the tax rate to be set on or before July 20 applies to counties.

Dear Mr. League:

You have asked if article 7044a, V.T.C.S., applies to counties. Article 7044a provides:

Section 1. From and after January 1, 1966, all taxing authorities which use the services of the county tax assessor-collector, either to assess or collect taxes for such taxing authority, shall, on or before July 20 of each year, notify the county tax assessor-collector whose services are to be used by the taxing authority…