Opinion No.

Honorable Carlos Valdez Nueces County Attorney 901 Leopard, Room 206 Corpus Christi, Texas 78401

Re: Collection of county taxes (RQ-962)

Dear Mr. Valdez:

You advise that a tax assessor collector has been elected in Nueces County pursuant to article VIII, section 14, of the Texas Constitution, and ask about the validity of two legislative enactments that would seemingly permit the collection of county taxes by persons other than that officer.

Article VIII, section 14, of the constitution reads:

Except as provided in Section 16 of this Article, there shall be elected by the qualified voters of each…