Montana Attorney General Opinion 17-70

Opinion No. 70. Assessor-Deputies--Salary. HELD: Assessor may appoint one regular deputy in county of sixth and seventh class for period of five months, at a salary of $1650 per year; Extra deputies shall receive a salary of not to exceed 80% of salary of Assessor. Mr. J. C. Sullivan County Assessor Wolf Point, Montana Dear Mr. Sullivan: March 29, 1937. You have submitted to this office a request for an opinion as to the amount of salary a deputy assessor is entitled to receive in sixth and seventh class counties Section 4867 provides that in a sixth class county. the county assessor shall receive $1800.00 per year and in a sev- enth class county, $1500.00 per year. Section 4873 provides in counties of the sixth and seventh classes, each deputy assessor or assistant assessor shall be allowed a salary, at a rate of not less than $1650.00 per year. Section 4880, which was enacted into law in the year 1905, provides that in counties of the sixth and seventh classes, assessors may be allowed one deputy during months of March, April, 1.1ay, June and July at a salary not exceeding $100.00 per month. I t has been held in case of Modesitt v. Flathead County, 57 Mont. 216; and 74 OPINIONS OF THE ATTORNEY GENERAL in the Farrell case, 68 Mont. 313, that section 4873 had application to regular deputies and ,deputies that were ap- pointed during the tenure or term of the principal. Under the law, a county assessor of the sixth and seventh class counties is not entitled to a deputy during his two year period or term of office for the entire period, and inasmuch as section 4873. and the last subdivision thereof. which provides for the salary of a deputy assessor. was enacted into law in the year 1919, and section 4880 having been enacted into law prior thereto. wherever the last named sec- tion conflicts with section 4873, then section 4873 super cedes section 4880. Under section 4873, the regular deputy of a county assessor must be considered the deputy as provided in section 4880, and when a regular depu- ty would only hold office during the months of l\l arch, April, May, June and July, and the salary that he shall receive has been superceded by sec- tion 4873; section 4873 as to this regu- lar deputy for these five months gov- erns' otherwise the provision referred to il~ section 4873 would be meaning- less. Section 8770 reads: "Interpretation which gives effect is preferred to one which makes void." Section 4874 authorizes the boards of county commissioners to fix and determine the number of deputy county officers, and allows the several county officers a greater or less num- ber of deputies or assistants than the maximum number allowed by law, when, in the judgment of said board, such greater or less number of depu- ties is needed in the discharge of the duties. This section also provides the salary of anyone deputy shall be no more than 80% of the salary of the officer under whom he is serving, unless otherwise provided by law. Inasmuch as no provision has been provided by law for the salary of these extra deputies, other than the regular deputy herein before referred to, the amount of their salary shall be 80% of that of the principal. In other words, in a county of the seventh class, the deputy shall re- ceive $120.00 per month and in a county of the sixth class, $144.00 per month. Therefore, it is my opinion, that an assessor in a county of the sixth or seventh class shall be allowed one regular deputy for the months of March, April, May, June and July, whose salary shall be at the rate of $1650 per year and further, if needed, the Board of County Com- missioners may appoint special depu- ty assessors whose salary shall be at the rate of 80% of that of the principal.