June 1, 1966
Honorable James E. Barlow Opinion lo. C-701
Criminal District Attorney
Bexar County Re: Conatitutlonalitgof
San Antonio, Texas Sections 1-3 of Article
70441, Vernon's Civil
Statutes, In view of
Section 9 of Article
8 of the Texa?.Constl-
Dear Mr. Barlow: tution.
By a recent letter to this oiflce you have requested
an opinion inregard to the above matter. We quote from your
letter a8 follows:
.!!Qur
contention that art..7044a, 0ec8.
l-3 l~"unconatltutlona1IS therefore based
strlctlg.uponthe .languageof the constitution
.I do not see how a commissionerscourt
d& levy an annual tax rate and then have that
same 'taxrateffect foran indeterminate
number of years simply because it did not Bee
fit to levythe annual tax rate before July
20th of eadh year.
"Also, . . .there ia the question of lm-
'paikent OS-contract as to the amount of the
'tax rate, in .Vlewof the fact that taxes levied
to r&tire bond isauee~mustbe recalculatedeach
yeti eVm though the original tax wan levied at
the time of the bond sale. . . .*
Article 704&a, Vernon's Civil Statutes,which became
effective June 9, 1965, ie quoted, in part, as follows:
"Section 1. From and after Januaryl,
1966, all taxing authoritieswhich use the
servkes of the county tax assessor-collector,
either to assew or collect taxes for such
taxing authority, shall, on or before July
20 of each year, notify the county tax a8aeaaor-
collector whose service8 are to be used by the
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Hon. James E. Barlow, page 2 (c-701)
taxing authority of the tax rate for the
succeedingtaxable year adopted by the taxing
authority.
"Sec. 2. In the event any taxing au-
thority . . .falls to notify the county tax
assessor-collectorof the tax rate adopted
by the taxing authority,prior to July 20,
. . .the tax rate for the succeedingyear
shall be the tax rate for the preceding year,
.and In no event shall a new tax rate be
in'force and effect unless notificationof
such tax rate Is furnished the county tax
assessor-collectorprior to July 20 of each
year.
"Sec. 3. In compiling the tax roll for
a taxing authority . . .the county tax assessor-
collectorshall use the rate furnished him by
the taxing authorlty~prior to July 20 of each.
year or In the event the county tax assessor-
collectorhas not been furnished a new tax
rate, the county tax assessor-collectorshall
use the tax rate adopted for the preceding
taxable year by the taxing authority.
"Sec. 4~. The fact that there.18 no dead-
line for various taxing authorities .(other~than
the State of Texas) to adopt a tax rate, causing
unduendelay for the county tax assessor-collector
. . .
Clearly,.ltwas the ~intentionof the Legislature,In
enacting Article 7044a, Vernon's Civil Statutes, to require that
all taxing authoritiesusing the office of the county tax assessor-
collectorplace their tax rate; to be used for the succeedingyear,
in the hands of the assessor-collectorby July 20. The State
ComptrollerIs presently required to notify the local assessors
of its rate for State taxes by this date (July 20). Article.
7042-7044,Vernon's Civil Statutes:
In many of the counties of thls~State, the county
tax assessor-collectorserves as assessor and collector for
many different taxing authorities in addition to the county.
The new statute, Article 7044a, applies to all of these taxing
authorities. Attorney General's Opinion No. C-647 (1966).
Prior to the enactment of Article 7044a, Vernon's
Civil Statutes, the time for setting the tax rate by the com-
missioners court was controlledby Article 7045, Vernon's Civil
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Hon. James E. Barlow, page 3 (c-701)
Statutes, which Is quoted~as follows:
"The commlselonerscourts of the several
counties, all the members thereof being present,
the tax collector of such county shall have begun
to make out his receipts, calculate the rate and
adjust th t 1 I d In their respective counties
for gene& rgosB"i to the taxable values shown by
the asseeement rolls.n (Emphasisadded)
Under the above quoted article the counties had from
the time that the tax roll was certified to the State Comptroller
(July 15th) until the tax collector started his collecting (October
let) to set the .taxrate. Under the new article (704k) the county
must determine its rate and notify the tax assessor-collectorby
July 20th or the.tax aeieeeor-collectorshall use the rate set
by the coUnty Stir'
the year before.
Without a doubt the Legislaturemay ahange the time
for setting the county tax rate. "Subjectto the llmltatlonas
to rate as prescribed In Section 9 of Article VIII, Vernon's
Texas Constitution,the Legislature;under Its general law making
power:,has the authority to regulate all matters pertaining to
the levying and aeseeslng of the annual ad valorem taxes, for
general zounty purposes, and to.preecrlbethe time for their
payment. Stevenson v. Blake, 131 Tex. 103, 113 S.W.2d 525 (1938).
Section 9 of Article VIII, Vernon's Texas Constitution,
Is quoted, in part, as follower
and no county, city or town shall
levy 1*tix*rate ln 8x0886 of Eighty Cents (80#)
on the One Hundred Dollars ($iOO) ,valuatlon;
. . .provldedfurther that at the time the
CommlsslonersCourt meets to levy the annual
tax rate for each county It shall lev whatever
tax rate may be needed for the four (1 ) constltu-
tlonal purposes; . . .Once the court has levied
the annual tax rate, the same shall remain In
force and effect during that taxable year; . . ."
No one would doubt that the above constitutional
article does not prevent a commlsslonerscourt from using the
same tax rat6 year after year If such rate Is eatlefactoryto
pay the county obligations. The Tax Assessor-Collector has no
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Hon. James E. Rarlow, page 4 (C-701)
authority to make a tax levy. The law requires the Commls-
eloners Court to make a levy of the taxes In order for the taxes
to be valid. If the Court does not;before July 20, set a tax
rate, then the Tax Assessor-Collectoruses the tax rate of the
preceding year, and the Court would thereafter have to make a
tax levy. Victory v. State, 138 Tex. 285, 158 S.W.2d 760 (1942);
54 Tex.Jur.2d. Sec. 42, oage 169. Therefore. It Is our onlnlon
that Article 7044a Is not ~nconstltutlonalas violating S&Ion
9 of Article VIII, Vernon's Texas Constitution,due to the fact
that the commleslonerscourt must set Its tax rate by July 20
of each year or use the rate adopted previously by the court.
Under the law prior to Article 7O@&a, Vernon's Civil
Statutes, a recalculationof the tax rate necessary to retire
bond Issues was made within the time limit set down b the terms
of Article 7045 (quoted above). All that Article 704ta would
require Is that the recalculationbe taken Into consideration
prior to July 20 of each year. "Obligationof contracts Is not
impaired within meaning of the Constitution(Sec. 16 of Art. I,
Vernon's Texas Constitution)unless the value of the contract
has been lessened by the law complained of. Preston v. Anderson
County Levee ImprovementDlst. No. 2, 261 S.W. 1077 (Tex.Clv.App.
924, error ref.). Therefore, It Is our opinion that Article
7044a does not Impair the obligation of contracts. Section 16
of Article I, Vernon's Texas Constitution.
SUMMARY
Article 7044a, Vernon's Civil Statutes, 1s
not unconstltutlonalas violating Section 9 of
Article VIII, Vernon's Texas Constitution,due to
the fact that the CommleslonersCourt must set its
tax rate by July 20 of each year or use the tax
rate previously adopted by the Court.
Article 7044a, Vernon's Civil Statutes, Is
not unconstitutionalas impairing the obligation
of contracts under Section 16 of Article I, Ver-
non's Texas Constitution.
Very truly yours,
WAQOONRR CARR
Attorney General
JCMcC:mkh
~y&ig?t20y”
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Hon. James E. Barlow, pagers (C-701)
APPROVED:
OPINION COMMITTRR
W. V. Qeppert, Chairman
John Reeves
John Banks
Wade Anderson
APPROVEDFORTHRATTORNEY OWERAL
BY: T. B. Wright
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