TX 8110L0376C09 Motor Vehicle Tax 1981-10-21

Could county tax officials notarize motor vehicle transfer affidavits after former article 7246A was repealed?

Short answer: No statutory authority remained solely by virtue of county office after article 7246A's repeal became effective January 1, 1982. The research found that article 6675a did not require tax officials to administer oaths, and a 1942 Attorney General opinion treated that work as performed in a notary-public capacity. It recommended that county officials become notaries public to certify motor vehicle transfer affidavits.

Apply this to your situation

This page answers the general question as of 1981. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1981
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is internal October 1981 legal research about authority after repeal of article 7246A, not current notary or title guidance. The recommendation was prospective for January 1, 1982 and relied on former statutes, a 1943 case, and a 1942 Attorney General opinion. Current county-officer authority, online notarization, title forms, oath administration, and notary law may differ completely. STAR documents may no longer represent current policy even when not marked superseded. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

After article 7246A's repeal, county tax officials would not have statutory power to notarize vehicle-transfer affidavits merely because of their county office.

The research found no alternative authority in article 6675a. Although Harris County v. Hall described vehicle-registration duties as official duties of the assessor-collector, the statute did not require administering oaths. Attorney General Opinion O-4175 treated a deputy's certification work as performed as a notary public, not as deputy tax collector.

The recommendation was that county officials become notaries public effective January 1, 1982.

What this means for you

Official title-processing duties and legal authority to administer an oath are separate. Verify current notary and title statutes rather than relying on this historical recommendation.

Common questions

Q: Did county office alone supply notarization power?
A: No under the research.

Q: What was recommended?
A: County officials should become notaries public.

Citations and references

  • V.C.S. art. 7246A — repealed
  • V.C.S. art. 6675a — no notarization authority found
  • Harris County v. Hall, 172 S.W.2d 691 (Tex. 1943)
  • Texas Attorney General Opinion O-4175 (1942)

Source

Original ruling text

Date: October 21, 1981

To: Tom Soto, Motor Vehicle

From: Chris Kloeris

Subject: Notarization by county officers

Please see the attached answer to your research request. Let me know if
you have any questions.

Date: October 21, 1981

TO: Chris Kloeris

From: Carolyn Donaldson

Subject: Administration of Oaths by TAC

Question: May County Officers "notarize" documents necessary to
transfer title to motor vehicles under some statutory provision
other than art. 7246A which was repealed by the 66th legislature
in 1979.

Answer: County officers will not be statutorily empowered to
notarize documents when art. 7246A is repealed.

Discussion: I could find no statutory authority empowering county
officials to certify (notarize) affidavits incident to registration
of motor vehicles. There is one Supreme Court case, Harris County
v. Hall 141 T.388, 172 S.W.2d 691 (Tex. 1943) which provides that
"all duties prescribed by the tax assessor and collector with respect
to the registration of motor vehicles are official duties
attaching to that office". The question arises then, whether or
not the giving of an oath is a "duty" of office although it is
convenient and perhaps and incident of office, the provisions of
6675a do not require the county officials to administer the oath
or certify the affidavit. Also a 1942 Attorney General's opinion
provided that a deputy tax collector who performs material services
for an applicant for a certificate of title does so in his capacity
as a notary public and not as a deputy tax collector. TEX. ATT'Y GEN.
OP. NO. 0-4175 (1942).

Recommendation: It is my opinion and recommendation that effective
January 1, 1982,(effective date of repeal of 7246a) county officials
should be notaries public in order to administer oaths and certify
affidavits necessary to transfer motor vehicles.

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