THE ATTORNEY GEXERAL
OF %‘EXAS
Honorable Joe Carroll Opinion No. M-1245
County Attorney
Bell County Courthouse Re : Status of maintenance tax in
Belton, Texas 76513 Bell County.
Dear Mr. Carroll:
Your recent opinion request provided us with the fol-
lowing information and questions:
“In 1921, Commissioner Precinct #l of Bell
County, Texas by Precinct-wide election, imposed
a maintenance tax upon itself. Thereafter, by in-
dividual Commissioner Precinct-wide elections,
Precincts X2, (3 and U4 also imposed upon them-
selves a maintenance tax. In at least two of the
precincts, the maintenance tax so imposed was 25$
on the $100.00 evaluation.
“The last election was held in Commissioner
Precinct W3 in 1966, at which time a tax of 1st
per $100.09 evaluation was imposed.
“Although the Commissioners’ Precinct lines
have changed since the various elections, at one
time or another, every citizen of Bell County has
had an opportunity to express his opinion on this
issue. By action of the Commissioners’ Court in
1968, effective in 1969, the tax was equalized in
all precincts to a maximum of 151 per $100.00 evalua-
tion. This tax has been collected by precincts and
spent in the precinct from which it was collected.
“The time to challenge an election has long
since expired.”
Question 1. “Does the Commissioners’ Court
of Bell County have the.power to cause substantial
compliance with the election statutes by making
the maintenance fund, one fund, collected and spent
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Hon. Joe Carroll, page 2 (M-1245)
County-wide without regard. to precinct lines?”
“Must the Commissioners’ Court of
Bell wounty exercise its power to combine these
funds, if it has such power?”
The answer to Question l,is no, and as a result it
is unnecessary to answer Question 2.
Article 2352, Vernon’s Civil Statutes, authorizes the
county commissioners court to levy taxes for various purposes
by providing:
“Said court shall have the power to levy and
collect a tax for county purposes, not to exceed
twenty-five cents on the one hundred dollars valua-
tion, and a tax not to exceed fifteen cents on the
one hundred dollars valuation to’supplement the jury
fund of the county, and not to exceed fifteen cents
for roads and bridges on the one hundred dollars
valuation, except for the payment of debts incurred
prior to the adoption of the amendment to the Consti-
tution, September 25, A.D. 1883, and for the erection
of public buildings, streets, sewers, water works and
other permanent improvements, not to exceed twenty-
five cents on the one hundred dollars valuation in
any one year, and except as in the Constitution other-
wise provided. They may levy an additional tax for
road purposes not to exceed fifteen cents on the one
hundred dollar valuation of the property subject to
taxation, under the limitations and in the manner
provided for in Article 8, Sec. 9, of the Constitution
and in pursuance of the laws relating thereto.”
However, as Article 2352 states, such tax levies are
subject to Article 8, Section 9 of the Texas Constitution and
statutes enacted pursuant thereto.
Article 8, Section 9 of the Texas Constitution reads:
“Sec. 9. The State tax on property, exclusive
of the tax necessary to pay the public debt, and
of the taxes provided for the benefit of the public
free schools, shall never exceed Thirty-five Cents
(351) on the One Hundred Dollars ($100) valuation;
and no county, city or town shall levy a tax rate
in excess of Eighty Cents (80$) on the One Hundred
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Hon. Joe Carroll, page 3 (M-1245)
Dollars ($100) valuation in any one (1) year for
general fund, permanent fmprovement fund, road and
bridge fund and jury fund purposes; provided
- fur-
ther that at the time the Commissioners Court meets
to levy the annual tax rate for each county it shall
levy whatever tax rate may be needed for the four
(4) constitutional purposes; namely, general fund,
permanent improvement fund, road and bridge fund and
jury fund so long as the Court does not impair any
outstanding bonds or other obligations and so long
as the total of the foregoing tax levies does not
exceed Eighty Cents (80$) on the One Hundred Dollars
($100) valuation in any one (1) year. Once the
Court has levied the annual tax rate, the same shall
remain in force and effect during that taxable year;
and the Legislature may also authorize an additional
annual ad valorem tax to be levied and collected for
the further maintenance of the public roads; pro-
vided, that a majority of the qualified property
taxpaying voters of the county voting at an election
to be held for that purpose shall vote such tax,
not to exceed Fifteen Cents (154.) on the One Hundred
Dollars ($100) valuation of the property subject
to taxation in such county. Any county may put all
tax money collected by the county into one general
fund, without regard to the purpose or source of
each tax. And the Legislature may pass local laws
for the maintenance of the public roads and high-
ways, without the local notice required for special
or local laws. This Section shall not be construed
as a limitation of powers delegated to counties,
cities or towns by any other Section or Sections
of this Constitution.”
Your questions are particularly concerned with those
provisions relating to the maintenance or road and bridge tax.
Pursuant to Article 8, Section 9 of the Constitution, the Legis-
lature enacted Article 6790, Vernon’s Civil Statutes, which pro-
vides the procedure to determine whether such maintenance or road
tax shall be levied. Article 6790 states:’
“The commissioners court shall order an
election upon presentation to it at any regular
session of a petition signed by two hundred _
qualified voters and property tax payers of
the county, or a petition of fifty persons so
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Hon. Joe Carroll, page 4 (M-1245)’
ualified in any political subdivision or de-
8 i&d district of the county, requesting said
court to order an election to determine whether
said court shall levy upon the property within
said territory a road tax not to exceed fifteen
cents on the one hundred dollars worth of property,
under the provisions of the amendmentof 1889 to
;FLz;;stitution of the State of Texas, adopted
Said court may act on such petition
without’notice, and may make an order for such
election fixing the amount to be levied, not to
exceed fifteen cents on the one hundred dollars,
the election to take place at any time thereafter,
not less than twent nor more than ninety days
from the date of maz ing the order thare,for. Upon
a petition signed by a majority of the qualified .
tax paying voters of any portion of any county
or of any political subdivision of any county, to
said court requesting that such portion of said
county or political subdivision shall be created
as a defined district, the said court shall de-
clare such territory a defined district and spread
the order for same upon the minutes of said court;
provided the petition aforesaid shall define by
metes and bounds the territory desired to be so
incorporated in such defined district.”
It is the settled law of this State that commissioners
courts are courts of limited jurisdiction, having only such power
duties and authority as the Constitution or Legislature may con-
fer *upon them. In the absence of such conferred authority or
power, the commissioners court has none. El Paso v. Elam, 106
S.W.Zd 393 Tex.Civ.App. 1937); Howard v, Renderson County 116
S.W.Zd 479 tTex.Civ.App. 1938). Article 6790 authorizes t+e com-
m+sioners court to hold an election to determine whether the
court shall levy a road tax on ,the property within the count
or the political subidvision requesting the election. No ot Ket
procedure may be used to determine whether a maintenance tax
will be levied and the amount of the tax not to exceed fifteen
cents (154) on the one hundred dollars ($100) valuation. You
are adivsed that the Bell County Commissioners Court does not
have the power at the present time to combine the various
maintenance tax funds, and its action in doing so would be void.
SUMMARY
The Commissioners Court of Bell County does
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Hon. Joe Carroll, ~page 5 (M-1245)
not have the power to cause substantial compliance
with the election statutes by making the maintenance
fund, one fund, to be collected and spent countywide
without regard to precinct lines.
Prepared by Linda Neeley
Assistant Attorney General
APPROVED:
OPINIONCOMMITTEE
.
Kerns Taylor, Chairman
W. E. Allen, Co-Chairman
John Reeves
Gordon Cass
Bob Davis
Gerald Ivey
SAMUEL D. MCDANIEL
Staff Legal Assistant
ALFREDWALKER
Executive Assistant
NOLAWHITE
First Assistant
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