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Re: Whether County Auditor Must Be Appointed
In Kerr County
'' Dear Chairman Nugent:
At the direction of the House Transportation Committee, you have requested our opinion
concerning whether a County Auditor must be appointed in Kerr County. Article 1645, V.T.C.S.
provided, "In any county having a population of 35,000 inhabitants or over according to the
last preceding census, or having a tax valuation of fifteen million or over according to the
last approved tax rolls, there shall be appointed every two years an auditor of accounts and
finances, the title of said office to be County Auditor".
i
'i In Attorney General's opinion WW1142, 1961 and 0-4828, 1942 this statute was held to be
'mandatory. Since we have been informed that Kerr County had a tax valuation of $41,622,707.00
in 1974, a County Auditor clearly must be appointed, pursuant to the procedure provided in
Article 1447, V.T.C.S. Article 1645 A-4 which purports to prohibit the appointment of a County
Auditor in counties of a population less than 25,500 except upon Petition of Commissioners
Court is inapplicable for Article 1645 is of subsequent enactment. Popham v. Patterson, 51 SW
2d, 680, 684, Tex Sup, 1932.
SUMMARY: A County Auditor must be appointed for Kerr County
Very truly yours,
/s/ John L. Hill
Attorney General of Texas
v ~~"
' THE STATE OF TEXAS X ..~
COUNTY OF KERB X
I, Mary Brooks Clerk of the District Court, Kerr County, Texas, do hereby certify that
the above and foregoing is a true and correct copy of Appointment of County Auditor
as same appears on file in manifest of record in my office.
IN TESTIMONY WHEREOF, I have set my hand and official seal of office this the 20 day of
April, 1477.
(Seal) /s/ Mary Brooks
Filed 20th day of May A.D. 1977 Clerk of the District Court,
EMMIE M. MUENKER Kerr County, Texas
Clerk, County Court, Kerr County, Texas By Deputy
By /s/ Dorothy L. Pfeiffer, Deputy
o-o-o-o-o-o-o-o-o-o
COMMISSIONERS' COURT CONVENED IN SPECIAL SESSION MAY 26th, 1977 at 11:00 o'clock
A. M., with the following officers present:
Julius R. Neunhoffer	County Judge			
Earl Garrett	Commissioner	Precinct	No.	1
Clinton M. Sallee	Commissioner	Precinct	No.	2
Victor Lich	Commissioner	Precinct	No.	3
Roger Stone	Commissioner	Precinct	No.	4
and the Court having duly opened, the	following proceedings were	had:
N0. 13008 REPEAT OF THREE HILLS SUBDIVISION, SECTION 1 APPROVED
On this the 26th day of May 1977, upon motion made by Commissioner Sallee, seconded by
Commissioner Garrett, the Court unanimously approved the Replat of Three Hills Subdivision,
Section 1.
o-o-o-o-o-o-o-o-o-o
NO. 13009 APPROVAL OF RESOLUTION ACCEPTING THE PROVISIONS OF STATE DEPARTMENT OF HIGHWAYS
AND PUBLIC TRANSPORTATION COMMISSION MINUTE ORDER
On this the 26th day of May 1977, upon motion made by Commissioner Sallee, seconded by
Commissioner Stone, the Court unanimously approved the following Resolution: