Untitled Texas Attorney General Opinion

April 2, 1969 Honorable Paul Spillman Opinion No. H- 367 County Attorney Colllngsworth County Re: Legality of expenditures Wellington, Texas by commissioner ‘s court from Road and Bridge funds. Dear Mr. Splllman: Recently you requested an opinion, whether the com- mlssloner~s court may legally expend money f’rom the motor vehicle registration fund , or the lateral road find, or the additional 154 annual ad valorem tax fund, or the farm-to- market road fund f’or any or all of the following purposes; (1) Rural fire service calls by municipal fire department. (2) Service 0P county tax evaluatlbn engineer. (3) County commissioners’ salaries. (4) County judge ‘s salary. (5) Salary of the county judge’s secretary. (6) Expenses of working or contracting for a county tax roll. depari7)ntCounty automobile i’or the sherllf’s . digeni8) Expenses of hospital care for the In- . Subsequent to your request, we have been advised by you that your county has not consolidated Its tax money Into one general fund pursuant to Section 9 of Article VIII, Texas Con- stitution; consequently, the motor vehicle registration fees -1811- Hon. Paul spillman, paw 2 W-367) which are placed In the regular road and brld e fund (Article ,6675a-10, Vernon’s Civil Statutes) and the 15 if additional annual ad valorem tax fund (special road and bridge fund) authorized by Section 9 of Article VIII, Texas Constltutlon, remain separate funds subject to being used only for the purposes authorized by law. With the exception of the county judge’s salary and the county commIssIoner8’ salaries, which we will discuss shortly, none of the above listed purposes could be financed from the regular road and bridge fund or the special road and brld e fund. Dallas County v. Plowman, 99 Tex. 509, 91 S.W. 221, (19067. “All county expenditures lawfully au- thorized to be made by a county must be paid out of the county’s general fund unless there Is some law whI$h makes them a charge against a special fund. Bexar County v. Mann, 138 Tex. 99, 157 S.W.ti 134 m41) . Articles 38831 and 2350(l) of Vernon’s Civil Statutes, deal with the salaries of oounty connulrrsloners and county judges of the various counties. Section 12 of Article 38831 Is quoted as follows: !‘The salaries of the offlclals named In this Act shall be paid out of the Officers’ Salary Found and/or General Rund of their respective counties with :he exception that the salaries of county connnlssloners and county judges ma be aid In accordance with the provisions o *- k- on 2 of House Bill No. 84, Acts of the Forty-ninth Le Islature, Regular Session, 1945 Article 2350 (17 of Vernon’s Civil Statutes). ” Fimphasla added . ) Article 2350(l) is quoted, In part, as follows: “The salary of each County CommIssIoner and each County Judge_- may - be paid . . wholly .- out- Of the County General Fund or, at the optlon or the CommlssIoners Court, may be pald out of tie County General Fund and out of the Road and Bridge Fund in the following proportions: count J d tt d t -fI cent s 75~)g~fn&chos%~“iess~~b~ pa:: ‘2 of the Road and Bridge &Und, and the remainder aut of the General Fund of the County, and - 1812 - xon. Paul Spillman, page 3 W-367) each County Commissioner's salary may, at the discretion of the Commissioners Court, all be paid out of the Road and Bridge Fund: . . .* (Emphasis added.) It appears from our reading of the two above quoted statutes, that the commissioner's court w pay a part of the county judge's salary and all of the commissioners' salaries from the road and bridge fund, except that portion of the Road and Bridge Fund obtained from registration fees may not be used for salaries but must be used for the construction and main- tenance of public roads. Art. 6675a-10, Vernon's Civil Statutes. Therefore, it is our opinion that none of the purposes inquired about by you can be financed from the motor vehicle registration fees. The farm-to-market or lateral road funds are controlled by Section l-a of Article VIII, Texas Constitution, and Articles 7048a and 6674g-7, et seq., Vernon's Civil Statutes. Section l-a of Article VIII, Texas Constitution, is quoted, in pert, as follows: I. . .Prom and after January 1, 1951, the several counties of the State are authorized to levy ad valorem taxes. . .not to exceed thirty cents (3OC) of each One Hundred Dollars ($100) valuation. . ‘provided the revenue derived therefrom shall be used for construction and maintenance of farm to market roads or flood control . . . ." (Emphasis added.) Section 3 of Article 7048a is quoted, in part, as follows: "Taxes levied and collected under provisions of this Act shall be credited by the commissioners court to separate funds known as the farm-to-market and lateral road fund, to be used solelv for farm-to- market and lateral roads within such county. . . ." (Emphasis added.) - 1813- Hon. Paul Spillman. page 4 (H-367) Article 6674g-7, Vernon's Civil Statutes, provides certain excess state funds will be apportioned to the counties to be used strictly for lateral roads. Attorney General's Opinion No. O-4023 (1941). Clearly, none of the purposes inquired about by you are for the purpose of constructing or maintaining farm to market or lateral roads: therefore, none of the said purposes can be financed by using the farm to market or lateral road funds. SUMMARY The fees from motor vehicls registration (regular road and bridge fund) and the funds from the additional ad valorem tax (special road and bridge fund) cannot be used for the purposes stated herein, with the exception that the commissioners court may pay a part of the county judge's salary and all of the commissioner's salaries from that part of the road and bridge funds not obtained from registration fees. The farm to market or lateral road funds of the county can only be utilized for farm- to-market or lateral road purposes. Prepared by James McCoy Assistant Attorney General APPROVED, OPINION COMMITTEE -1814- non. Paul Spillman, pege 5 W-367) Kerns Taylor, Chairmen George Xelton, Vice-Chairmen James Quick Rick Fisher Bill Corbusier J8slcolmQuick W. V. Geppert Staff Legal Assistant - 1814a-