Cumulative Subject Index
AG Opinions 1990-Present

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COUNTY OFFICERS - SPECIFIC
An elected county or precinct officer aggrieved by the setting of the officerís salary may request a hearing before the salary grievance committee if, among other things, the request is delivered to the grievance committee chair within five days after the day the officer receives notice of the salaryGA-0865
Constable who was convicted of a felony but whose conviction was finalized only after he was reelected to a new term is automatically removed from office under subsection 87.031(a) of the Local Government CodeGA-0933
Constable, existing law does not allow constable to offer payment arrangements to, or accept partial payment from, defendants with outstanding warrants issued by a justice courtGA-0940
Constable, Texas Constitution article XVI, section 40 prohibits county constable from simultaneously serving as commissioner of emergency services districtGA-1036
Constableís decision to temporarily delay executing a warrant could, depending on the facts involved, violate the constableís duty under Local Government CodeGA-0940
County elections administrator may also be employed to perform duties of a 9-1-1 addressing agent and to assist in preparation of redistricting mapsGA-0939
County road administrator, county commissioners court authorized by section 252.304 of Transportation Code to hire when unable in fact to employ licensed professional engineerGA-0473
Emergency services district, rural fire prevention district, and Comal County Water Oriented Recreation District, members of the governing boards of are county officers within removal provisionDM-0114
GA-0051 and GA-0620 correctly construed sections 152.013 and 152.016 of the Local Government CodeGA-0865
Investment officer under Public Funds Investment Act, authority to invest certain fundsLO96-074
Justice of the peace appointed to serve as member of El Paso County Bail Bond Board should be selected by and from among eligible justices of the peace of the county by any reasonable methodJC-0496
Public Weigher, Kerr County Commissioners Court has authority to abolish office ofDM-0035
Salaries attached to their local positions, a legislator may employ county commissioners and other elected county officials without their having to renounceLO98-039
Auditor
Accounting procedures and computer system for elected officials, auditor may prescribe but may not dictate equipmentLO92-050
Assistant county auditor, public hearing is not required to replace or appointLO98-031
Assistant county auditor, public hearing required to set annual compensation for position or for change in annual compensation ofLO98-031
Authority to require commissioners court to document travel expenses as condition of disbursementLO96-028
Bills and accounts of the county hospital, county auditor must examine and approve before the commissioners court may order paymentGA-0618
Car allowance, district judge who appoints county auditor may include in auditor's salaryLO95-038
Claims approval, county auditor who determines that the county awarded a contract without complying with the County Purchasing Act may not approve a claim for payment on the contractGA-0247
Commissioners court's closed meeting, auditor's presence does not violate Open Meetings Act if commissioners court has determined that auditor's interests are not adverse to county's and if commissioners court determines that auditor's presence is necessaJC-0506
Commissioners courtís emergency budget amendment, a county auditor has no independent authority to refuse to create budget lines pursuant to aGA-0872
Competitive bidding, county auditor who determines that the county awarded a contract without complying with the County Purchasing Act may not approve a claim for payment on the contractGA-0247
Computerized accounting system, county auditor may not dictate what type of equipment that county officers may use forJM-1275
Countersign a county check, only the county auditor and her qualified assistants mayGA-0872
County auditor is not bound by advice or opinion of county attorney regarding the lawfulness of a claim against the countyGA-0604
County Auditor who is a certified public accountant may ethically perform an audit under section 775.082 of the Health and Safety CodeGA-0711
County auditor's statutorily required oath that he will not be personally interested in a contract with the county was not violated by auditor's employment by Emergency Services District that had interlocal contract with the countyGA-0360
County without an auditor, treasurer examines records of funds held by sheriffGA-0704
County's employer identification number, auditor may require use of on all accounts in county depository in which funds belonging to the county are depositedJM-1263
Directive that removes the county auditor from the process of countersigning checks or warrants, whatever the scope of the "accounting procedures" that the fiscal officer of the Cherokee County Supervision and Corrections Department may prescribe, they may not include aGA-0978
District judge has no authority to appoint "special auditor" (Withdrawn by Tex. Att'y Gen. Op. No. JM-1249A (1990))JM-1249
Electronic transfer of county funds by county treasurer, county auditorís authority to require prior approval ofGA-0744
Employee's salary for day when county official closed office for official day of mourning honoring former president, auditor may not charge to vacation leaveGA-0303
Executive director of private, nonprofit housing corporation, county auditor also may serve asDM-0303
Financial software for use in county auditor's office, absent financially excessive or unreasonable request or an abuse of discretion, county auditor has authority to chooseGA-0571
Forfeiture funds in multicounty judicial district, management, control and use of, audit authority overDM-0247
Forfeiture funds, district or criminal district attorney may not keep exclusive records, auditor must keep recordsDM-0247
Hot check fund, auditor may require county attorney to submit documentation for expenses incurred fromJC-0084
Hot check fund, whether auditor may require county attorney to submit projection of revenues for inclusion in county budgetDM-0357
Increases in assistant county auditor's salary, limitation on applies to amount budgeted for the position from one fiscal year to next, not to amount actually paidLO92-002
Independent audit of county accounts and officials, county auditor may not prevent absent abuse of discretion by commissioners courtJC-0023
Inmate property in county jail, county auditor has authority to access to investigate the accuracy of inmate property receipts subject to a sheriff's reasonable conditions for withholding that accessGA-1002
Interest earned on motor vehicle inventory tax escrow accounts, county auditor may audit and review expenditures fromJC-0149
Jail commissary accounts, county auditor is authorized to reviewDM-0067
Maximum salary of auditor limited to total compensation, including state supplement, of highest paid elected county officerJC-0232
Ministerial payroll preparation and claim processing functions that legislature has not assigned to specific county officer, commissioners court may delegate to auditorDM-0440
Monthly report of civil and criminal instruments served, county auditor may not require constables to fileJM-1186
Motor vehicle inventory tax escrow accounts, county auditor must auditJC-0135
Oath of office statute, conflict of interest statute prevails over to extent of conflictDM-0303
Officer to whom the Legislature has assigned a clerical function associated with payroll preparation, if a county human resources director is such an officer he could perform county payroll preparation dutiesGA-0872
Outside legal counsel, auditor may seek outside legal counsel without impinging upon duty of county attorney GA-0545
Professional Services Procurement Act, county auditor has principal duty of requiring county to conform toJC-0266
Pursuant to Local Government Code section 112.006, a county auditor has general oversight of the books and records of a county officer authorized or required by law to receive or collect money that is intended for the use of the county or that belongs to the county, including oversight of funds allocated to a constable from the state law enforcement officer standards and education fund account.GA-0869
Redress to the courts, challenge of the county auditor's discretionary refusal to approve a claim is made through GA-0618
Refuse to approve a payment of county funds on the grounds that payment is prohibited by law, county auditor has reasonable discretion to GA-0618
Regulations adopted by auditor may not authorize a county officer to place county funds in a bank account in the county depository under the officerís own name or enable the officer to control and disburse those fundsGA-0636
Requisition for supplies or materials, auditor's duty to issueLO93-091
Restitution for dishonored check collected by justice of the peace, auditor in county with fewer than 190,000 people may not regulate the collecting, checking, and accounting ofDM-0396
Salaries, district judges may increase salaries of county auditor and assistant county auditors even though county budget year has already begunJC-0361
Salary of auditor, not part of expenses of office subject to five percent increase limitation imposed by section 111.013 of the Local Government CodeDM-0118
Salary of county auditor in county with population exceeding 10,000 may exceed that of assessor-collector so long as it does not exceed salary and allowances of highest paid elected county officialLO90-032
Salary, auditor may not withhold payment for time that employee did not work because of officer-approved office closureJC-0131
Special district accounts, county auditor is not required to audit under provision relating to accounts of "district" officialsLO93-025
Special local entity funds, i.e., funds of district or criminal district attorney, juvenile board, or probation department, subject to auditor oversightDM-0257
Tax assessor-collector may not be required by commissioners court to make weekly notarized or sworn revenue reports to auditorJM-1137
Travel expense allowance granted auditor, district judges may require county auditor to provide supporting documentation only to set allowance for upcoming yearLO96-065
Violation of county auditor's oath, divestment of personal interest in an existing contractGA-0442
Violation of county auditor's oath, official misconductGA-0442
Violation of county auditor's oath, remediesGA-0442
Wire county funds from local bank to county depository, auditor may adopt regulations limiting justice of the peace's authority toLO98-004
Commissioner/County Judge
A county commissioner, acting alone, may not enter into an agreement with a private entity to fund the repair of county roadsGA-1010
Ambulance driver for county emergency medical services department, whether commissioner may receive county funds for serving as JC-0061
Any task associated with payroll preparation duties, the Legislature has not assigned a county human resources directorGA-0872
Authority of a county judge to unilaterally grant access to county financial records to a volunteer financial consultantGA-0839
Bail bond, oath of office prohibits county judge from signing as a surety in the county; chapter 171 of Local Government Code does not apply and therefore does not provide mechanism to avoid conflict of interestJC-0121
Because Local Government Code subsection 81.005(a)is a directory statute, it is unlikely that a reviewing court would invalidate a commissioners court order, tabled from the prior fiscal year, that designates a new day in the current fiscal yearGA-1001
Because the Legislature has expressly provided that the commissioners court may employ special counsel and has placed certain conditions on the exercise of that power, such conditions must be observed if the authority is to be exercised Action taken by the county commissioners court in excess of its authority is voidGA-0816
Commissioners court approval of commissioner's expenditures, statute requiring such approval if a person other than incumbent commissioner is elected to office applies after a person other than the incumbent commissioner has been elected to the office in JC-0565
Commissioners court not authorized to hear appeal of sheriff's suspension of deputyLO93-107
Commissioners courtís emergency budget amendment, a county auditor has no independent authority to refuse to create budget lines pursuant to aGA-0872
Community center created by county, conflict of interest does not exist where commissioner is manager of corporation contracting withDM-0244
Community-property interest in salary claim against county held by spouse as county auditor, county commissioner does not violate oath of office by virtue of havingLO93-008
Conflicts of Interest, whether county commissioner may lease county real property; relationship between chapter 171 of the Local Government Code and commissioner oath of officeGA-0090
Countersign a county check, only the county auditor and her qualified assistants mayGA-0872
County equalization tax, authority of the citizens of Harris County to use repealed chapter 18 of the Education Code to increase the county equalization taxGA-1047
County judge has no authority to unilaterally set salaries of county employeesLO90-080
County judge may not simultaneously serve on Board of Criminal JusticeLO95-052
County Judge, power to act as magistrate when constitutional county court is divested of its probate, juvenile, civil, and criminal jurisdictionGA-0642
Dual office holding prohibition, exception for county commissioners not affirmative authorization to hold second office without regard to common-law incompatibilityLO96-004
Employed for compensation in the sheriffís department, Local Government Code section 81.002(a) prohibits a county commissioner from being simultaneously GA-0645
Ex officio road commissioner's decision to terminate employee paid from road and bridge funds may not be overturned by commissioners court, but another road commissioner may hire employee and court may transfer employee's salary to new precinctDM-0158
Ex officio road commissioners, service by county commissioner asGA-0295
Incompatible offices, offices of county commissioner and council member of a city located in the county are incompatible as a matter of law; officer would automatically vacate office by accepting and qualifying for the second officeGA-0015
Inquest, county judge may not conductJC-0083
Liquor license applications, county commissioner is county officer to whom county judge may delegate authority to hearLO98-030
Liquor license applications, county judge considers in administrative capacity and therefore may not delegate authority to hear to county court at law judgeLO97-054
Local Government Code section 81.032, commissioners court has broad discretion to accept donations of money with reasonable conditions attached when doing so would further the county's road building and maintenance duties, underGA-1010
Local Government Code subsection 81.005(a) is directoryGA-1001
Nepotism, whether commissioner's participation in salary setting and other decisions affecting relatives employed by county constitutesLO94-055
Oath of office applies to contract of county judge's relative only if county judge has interest in the countyJC-0121
Oath of office precluding contracts with county, county commissioner who contracts with tax assessor-collector for installment payment of delinquent taxes does not violateLO96-135
Oath of office prohibition on contracts with the county repealed to the extent it conflicts with statute governing local public officials' conflicts of interestDM-0279
Oath of office, chapter 171 of the Local Government Code does not repeal with respect to employment relationship between commissioner and countyJC-0061
Oath of office, whether county commissioner may lease county real property; relationship between chapter 171 of the Local Government Code and commissioner oathGA-0090
Officer to whom the Legislature has assigned a clerical function associated with payroll preparation, if a county human resources director is such an officer he could perform county payroll preparation dutiesGA-0872
Practice of law by county judge in courts of his countyJC-0033
Purchasing board member may be removed by commissioners courtLO97-064
Pursuant to Local Government Code subsection 81.005(h), a county commissioners court may change the designated day of the week it convenes during the county's current fiscal yearGA-1001
Reimbursement for use of personal vehicle to conduct official duties, commissioners court may authorize commissioner to receiveJC-0433
Representation of indigent defendant by commissioner, whether creates conflict of interestLO94-055
Salary of county judge "not to exceed" 90 percent of district judge's salary plus supplements, but commissioners court may set salary at less than maximumLO97-075
Salary supplement fee in a proceeding for court-ordered mental health services, a commissioners court may set as a court cost and pay to the county judge who hears such matters away from the county courthouse, and an amount equal to the fee may not be dedGA-0244
School trust funds; distribution by commissioners court of corpus of the county permanent school fund among school districts in a county; distribution by county judge of the available school fund among school districts in a countyGA-0405
State salary supplement, county may not pay the employer's share of employment taxes on the county judge's salary supplement from the monies provided by the stateJC-0397
Tax abatement agreement relating to property in which county commissioner has an interest, whether county may executeLO98-001
Transportation Code section 502.010 authorizes certain counties to impose an additional fee of twenty dollars to a person who fails to pay a fine, fee or tax to the county or to a defendant who fails to appear in connection with a pending criminal proceeding. The commissioners court may decide whether a county imposes the additional fee and which specific county official or department assesses and collects that fee.GA-1006
Transportation of persons to and from juvenile court, county judge not expressly empowered to orderDM-0087
Travel allowance as well as gasoline and automotive repairs, authority of commissioners court to provide its membersLO96-028
Vacancy in office of county commissioner, authority of county judge to replace county commissioner who has resigned by accepting a second, incompatible office is not contingent upon a judicial declaration that a vacancy existsGA-0015
County
GA-0940
County Attorneys
County auditor is not bound by advice or opinion of county attorney regarding the lawfulness of a claim against the countyGA-0604
El Paso County Ethics Commission would improperly usurp the county attorneyís authority if outside legal counsel were hired to represent the Commission over the objection of the county attorneyGA-0817
Exclusive duty to represent the county in all civil matters, Henderson County Attorney has noGA-0545
Medical Examiners, State Board of
Tissue procurement organization, a county medical examiner may not seek reimbursement from organization for costs incurred when the medical examiner permits the organization to use the medical examiner's facility and resourcesGA-0544
Purchasing Agent
Abolish position of, county purchasing board mayLO97-064
Appointment, failure to set salary as affecting validity ofJC-0264
Assistant to purchasing agent must be under supervision of purchasing agent, rather than county commissionerLO90-049
Authority to appoint or employ purchasing agent or agent of contracts or procurement officer, commissioners court in county with population less than 100,000 lacksJC-0167
Board appointing county purchasing agent, composition changes if county population exceeds 150,000LO94-005
Commissioners court's authority to appointJC-0264
Duties of purchasing agent appointed by commissioners court are not limited to auditor's purchasing dutiesLO98-115
Hospital district's purchases and contracts, commissioners court may delegate to purchasing agentLO94-050
Officer, purchasing agent employed and supervised by commissioners court under section 262.0115 of the Local Government Code is not an officer for purposes of incompatibility of officesGA-0132
Purchasing agent appointed by commissioners court, commissioners court may prescribe duties ofLO98-115
Purchasing agent appointed by commissioners court, provisions of section 262.011 of the Local Government Code which apply to a purchasing agent appointed by a county board do not apply toLO98-115
Recent specific statutes regarding purchasing agents supersede older general provision regarding county agentsJC-0167
Term of office, beginning dateJC-0264
Tax Assessor-Collector
Appraisal district board, assessor-collector is ineligible to serve as a nonvoting member if he or she marries an appraisal district employee who is engaged in the business of appraising property for compensation for use in proceedings under the Property Tax CodeGA-0375
Classification of tax appraisers, assessors, and collectors, Board of Tax Professional Examiners may make and may forbid practitioners to use improperly possessed titleLO93-101
Compensation by hospital district is governed by section 6.27(b) of the Tax CodeJM-1132
Contract under section 6.24(b) of the Tax Code between county and another entity for assessment and collection of taxes, not subject to approval by tax assessor-collector who assumes office during the term of contractDM-0470
County that contracts under section 6.24(b) of the Tax Code to have its taxes collected by another entity, county tax assessor-collector thereof not required or permitted to register with the Board of Tax Professional ExaminersDM-0470
Dealer's motor vehicle escrow account, interest on is discretionary fund of tax assessor-collectorDM-0398
Duties relating to the issuance of driverís licenses and personal identification certificates, Department of Public Safety may not delegate such duties to county tax assessor-collector nor may a county participate in such a programGA-0917
Electronic transfer of tax funds from tax assessor-collector's account in county depository to county treasurer, tax assessor-collector may initiateJC-0231
Exemption of assessor-collector from registration requirements of Board of Tax Professional Examiners, statutory scheme for precludes assessor-collector from engaging in property tax collectionJC-0273
Funding for certain positions in county tax assessor-collector's office, whether commissioners court may refuse to allocateLO92-022
Funds collected by tax assessor prior to deposit with county treasurer, county investment officer not responsible for investingLO96-074
Interest earned on motor vehicle inventory tax escrow accounts may not be used for expenses not related to the administration of the prepayment procedure, but whether and to what extent a particular purchase is a legitimate cost related to administration JC-0149
Interlocal contract for collection of property taxes by appraisal district or other taxing unit rather than assessor-collector must include collection of motor vehicle inventory taxJC-0273
Loss of public funds, whether tax assessor-collector is personally liable if appraisal functions are transferred to appraisal districtLO92-022
Motor vehicle certificate of title fee, tax assessor-collector does not have authority to award fee as extra compensation to salaried employeesGA-0639
Motor vehicle inventory tax escrow account, tax assessor-collector may use interest to supplement her own salary, but such use is subject to constitutional limitations and to review by county auditorJC-0348
Motor vehicle inventory tax escrow accounts, interest is sole property of assessor-collector; may be spent on prospective salary supplements if legitimate cost of administrationJC-0135
Motor vehicle inventory tax prepayments, receipt of by collector constitutes collection of taxesJC-0273
Motor vehicle inventory tax, collector may approve contract with another taxing unit or appraisal district to collectLO98-085
Motor vehicle inventory tax, collector retains interest earnings on escrow accounts even if tax collected by another taxing unit or appraisal districtLO98-085
Motor vehicle registration fee increase, funds must be deposited in the general fund of the county but are dedicated to office of tax assessor-collector to defray costs for administering motor vehicle registration lawsDM-0199
Remittances of tax collections, commissioners court may orderJM-1137
School trustee, county tax assessor-collector may not simultaneously serve asLO92-004
Tax warrant, division of duties with peace officer in executing and seizing and selling property underGA-0140
Voter registrar, detailed administrative procedure governing submission, approval, cancellation of voter registration applications to be conducted byGA-0141
Treasurer
County clerk's records management and preservation fund, the treasurer may not pay a request by the county clerk to expend money from the fund unless the commissioner court has approved the expenditureGA-0638
Criminal fines and fees, county treasurer is not authorized to collect by article 103.0031, Code of Criminal ProcedureGA-0332
Deputy treasurer, as agent, may exercise all powers of treasurerJC-0276
Deputy treasurer, treasurer may appoint pursuant to chapter 151 of the Local Government CodeJC-0276
Disbursement of county funds and endorse payments to county payees, the Legislature has delegated the county treasurer as the official to perform and the commissioners court may not reassign those duties elsewhereGA-0916
Duties assigned by legislature are treasurer's core functions that commissioners court may not delegate to another officerDM-0440
Electronic transfer of tax funds from tax assessor-collector's account in county depository to county treasurer, treasurer may not initiateJC-0231
Fee collected as court cost for services of prosecuting attorney in court-ordered mental health proceeding should be deposited with county treasurer rather than paid as salary supplement to county attorneyLO98-053
Fees for copies of records in treasurer's office governed by specific statute, not by Open Records ActLO94-010
Forfeiture funds must be deposited with county treasurer, attorney representing the state or local law enforcement agency may be sole signatory on any expenditure from special fundsDM-0247
Funds, county treasurer may not on her own initiative transfer out of county depositoryLO90-061
In a county without an auditor, the treasurer is authorized to examine the accounts and records of funds held by the sheriff, including records of funds that are not county fundsGA-0704
Investing county funds, commissioners court may not entirely remove treasurer from process of but may restrict her authorityDM-0096
Issue a receipt for funds deposited by other county officers on the same day they are taken to the bank, nothing in Senate Bill 373 or article 103.004 of the Code of Criminal Procedure requires that the county treasurerGA-0916
Juror reimbursement, county treasurer is proper officer to deliver check to payeeJC-0176
Jury fee, treasurer may not pay more than amount set by commissioners courtLO97-009
Justice of the peace may wire county funds to treasurer's account in county depositoryLO98-004
Motor vehicle certificate of title fee, tax assessor-collector does not have authority to award fee as extra compensation to salaried employeesGA-0639
Open records request, treasurer must provide access to original unpaid checks and not merely to computer printout of information from checksLO94-010
Payment from county treasury without prior approval of commissioners court, county treasurer's authority and liability forLO95-002
Personnel officer duties, the commissioners court may delegate to the county treasurer if the commissioners court determines that the treasurer is an appropriate county official to handle such dutiesGA-0503
Reconcile checks and orders for payment payable from funds that are under direct authority of other county officials, if those officials are unable or unwilling to perform the reconciliation themselves a county treasurer must do so pursuant to section 113.008, Local Government CodeGA-0937
Restitution for dishonored check, justice of the peace may collect and deposit into account separate from county treasuryDM-0396
Salary, treasurer may not withhold payment for time that employee did not work because of officer-approved office closureJC-0131
Signature of the county treasurer and county auditor is required for checks written on accounts in county treasury for fee funds collected by a county officialGA-0636
Special local entity funds, i.e., funds of district or criminal district attorney, juvenile board, or probation department, must be placed with county treasurer for deposit in county treasuryDM-0257
The county treasurer must reconcile all balances and transactions for each treasury account, pursuant to Local Government Code subsection 113.008(d), and no exception is made for those accounts where the county treasurer has signed the signature cardGA-0916
Trustee of independent school district not barred from simultaneous service as county treasurerJC-0490
Unconstitutional retroactive compensation for services performed and impermissible private use of public funds, county treasurer's payment of employees' accrued vacation or compensatory time when the county did not have a policy providing for such paymentJC-0370
Revised: June 08, 2012