Opinion No. 60-171
September 21, 1960
TO: Mrs. Betty Fiorina Secretary of State Santa Fe, New Mexico
QUESTION
QUESTION
What is the correct salary for deputy county assessors in first class counties having an assessed valuation of more than twenty-seven million dollars ($ 27,000,000), but less than forty-five million dollars ($ 45,000,000)?
CONCLUSION
Four-thousand, six hundred dollars ($ 4,600.00) per year.
OPINION
{*562} ANALYSIS
Chapter 262, Laws 1959, § 4 (A) (3) provides that the annual salary of a deputy county assessor for first class counties having an assessed valuation of over twenty-seven million dollars ($ 27,000,000), but less than forty-five million dollars ($ 45,000,000) shall be "four-thousand, six hundred dollars ($ 4,000)". Your question is whether the words or the numbers control.
In statutory construction, where the conflict is between words and figures, the words will be given effect. Weaver v. Davidson County, 104 Tenn. 315, 59 S.W. 1105; 82 C.J.S., Statutes, § 347, at p. 720.
It is our opinion that the yearly {*563} salary of such a deputy assessor is four-thousand, six hundred dollars ($ 4,600.00), and that the words prevail over the numbers.
By: Norman S. Thayer
Assistant Attorney General