Untitled Texas Attorney General Opinion

The Attorney General of Texas November 14, 1980 MARKWHITE Attorney General Honorable Wilhelmina Delco Opinion No. MW-273 State Representative House of Representatives Re: Whether schools listed in P. 0. Box 2910 article VII, section 17 of the Texas Austin, Texas 78769 Constitution are prohibited from receiving appropriations from ~general revenues for construction Dear Ms. Delco: You ask whether the seventeen schools listed in article VII, section 17 of the Texas Constitution are prohibited from receiving appropriations from general revenues for the purposes set out in that constitutional provision. This question arises because the legislature reduced to .OOOl% the assessment ratio for the ad valorem tax levied by article VII, section 17 of the constitution. Prop. Tax Code S26.03. This ratio will generate less than $200 per year for the fund supporting seventeen eligible universities. See Attorney General Opinion MW-147 (19801 You do not inquire about andwe do not address the constitutionality of the state assessment ratio. The tax levied by article VII, section 17 provides funds for acquiring, constructing and initially equipping buildings or other permanent improve- ments at the following institutions of higher education: Arlington State College at Arlington Texas Technological College at Lubbock North Texas State University at Denton Lamar State College of Technology at Beaumont Texas College of Arts and Industries at Kingsville Texas Woman’s University at Denton Texas Southern University at Houston Midwestern University at Wichita Falls University of Houston at Houston Pan American College at Edinburg East Texas State College at Commerce Sam Houston State Teachers College at Huntsville Southwest Texas State College at San Marcus West Texas State University at Canyon Stephen F. Austin State College at Nacogdoches Sul Ross State College at Alpine Angelo State College at San Angelo p. 869 Honorable Wilhelmina Delco - Page Two (Ml&273) The constitution provides that the funds generated by the tax are to be allocated to these institutions for the twelve-year period beginning January 1, 1966, and for succeedirg ten-year periods. A complex formula is provided for the allocation of the tax revenues &ring each ten-year period. During the first year of each ten-year period, the comptroller is to allocate 85% of funds derived from the tax during that period to the eligible state institutions then in existence. During the sixth year, he is to allocate the remaining 15% to eligible state institutions then in existence. See Attorney General Opinion H-1129 (19781. “All such designated institutions of big= learning shall not thereafter receive any general revenue funds for the acquiring or constructing of buildiws or other permanent improvements for which said. . . ad valorem tax IS herem provided except m case of fire, flood, storm, or earthquake occurring at any such institution. . . .” Tex Const. art. VII, S17. (Emphasis added). We believe the quoted language means that institutions receiving allocations for any ten-year period may not receive general Fevenue funds for construction for the same ten-year period. The comptroller has a ministerial duty to allocate the available funds. See Attorney General Opinion H-1129 (1978). Even though only a small amount of mane= avaiIable for allocation, the clear language of article VII, section 17, denies general revenue construction funds to universities participating in that allocation. -See Carpenter v. Sheppard, 145 SW. 2d 562 (Tex. 1940). SUMMARY Institutions which participate in the allocation of funds under article VII, section 17 of the Texas Constitution may not receive general revenue funds for construction for the same ten-year period. MARK WHITE Attorney General of Texas JOHN W. FAINTER, JR. First Assistant Attorney General RICHARD E. GRAY III Executive Assistant Attorney General Prepared by Susan Garrison Assistant Attorney General p. 870 Honorable Wilhelm ina Delco - Page Three @UV-273) APPROVED: OPINION COMMlTTEE Susan L. Garrison, Acting Chairman Jon Bible Rick Gilpin Myra McDaniel p. 871