Untitled Texas Attorney General Opinion

- March 22, 1961 Mr. Richard E. Rudeloff O~lnlon No. WW-1024 County Attorney Bee County Re: .Jihen must property be ren- Beeville, Texas dered for taxation in order to qualify a person, under Art. ‘5.03 of the Xection Code, to vote in a bond election, to be held in April, 1961, and rela.ted Dear Mr. Rudeloff: questions. You have stated in your opinion request that a bond election “is to be held in Bee County in March, 1961, to decide the proposition of an $850,000 bond issue to establish a county hospital.” You have submitted to this office the following two questions to be answered: 1. “When and within what period of time must property be rendered for taxation in order to qualify an elector, under Art. 5.03 of the Election Code, to vote in a bond election to be held in March, 1961?” 2. “Must property be rendered by an elector himself, or his agent, to qualify him to vote in such election, or does the placing of his property on the unrendercd list by the tax assessor so qualify him?” Subsequent to receiving your opinion request this office was advised that the proposed bond election would bc’ held on April 1, 1961. The April date will be used in this opinion Instead of the’March date. Section 3a of Article VI of &e Texa.s Constitution, a.s amended in 1932, reads, in part, tis fo’Llows: “When an electlon is held:‘by any county..,,for the purpose of issuing bonds, e e a .only quaiii’ied electors who own taxable property in the.... county.... and who have. duly’ rendered the same for taxation,. shall be qur)lified to vote... .I’ Artiole 5.03 of the Electi&rCode originally enacted this provision Into law verbatim. - Mr. Richard ‘E. Rudeloff, page 2 (YW-1024) In 1957 the Legislature added the following amendment to Art; 5.03 of the Election Code: “Property &hall be deemed to have been duly rendered for taxation, for the purpose of determining eligibility to vote in an election as provided In this Code and in Article VI, Section 3a of the Constitution of this Sta.te, only If the ,property was rendered to the county, city, district, or other political subdivision holding the election within the perlod of time fixed by law for such rendition, or was placed on the tax rolls by the tax assessor prior to the date on which the election was ordered, if the regular rendition period expired before that date. In making up the certified list of owners of taxable property to be used at an election, the tax collector shall Include thereon only the names of per- sons owning taxable property which has been duly rendered for taxation, as herein defined,” The courts have Interpreted Art. 5.03 on severa, occasions orior to the 1957 amendment. In the leading case of Caperton v. Thorpe, 24b.S.W.2d 329 (Civ.Ap,p.,lg51)-the court at page jrheld: “Our Constitution, Art.,6, Sec. 3a, Vernon’s Ann.St., provides that only qualified electors who own taxable propeTty in the county where such e1e.ction is held and who ha,ve dll3.y rendered the same for taxation shall be qualified to vote. J?fe br:lizv: the trial court correctly ruled that a person who had rendered his property either in 1$-g or 1950 was a qualified voter. nli S-G the only reasonable ~construction of t’he law. The 1.a.ri permits owners of prpperty to render their taxes through April 30th of any ,givcnyear under Art. 7151, Revised Civil Statutes 1925, Vernon's Ann.Civ.St. art.,7151., It will; therefore, be seen that if the election had b&n called on January 2, 1950, there would have been many people who regularly rendered their property within the time prescribed by statute a.nd whc: were otherwise qualified to vote in the. ~zl&z:tiotl ~~- but who had not rendered their property for taxes in 1950 and would not hs.ve been ailo??& to vote in the election.” (Bnpha,sLs added) Mr. F3.cha.M 3. Rudeloff, page 3 (InJ-102i!.) Since the courts have construed Sec. 3a, of Art. VI of t’he Texas Constitution, which wa.s later enacted a.s Art. ,5.0.3 of the Election Code, we are of the opinion t:mt the holding in the Caperton case is still the law. ;!c do not feel that the 1957 amendment to Art. 5.G3 ha.s af’f’ccted tha.t holding. Therefore, it is the opinion of this office that an othl-r:lise qua.lificd elector is eligible to vote in 2. 3oi73. elec- tion if he ‘had rendered his property either in l$G or does render it anytime prior to the time ‘he votes in an election which is held before Nay 1, 1961. In answer to your second question, thLs office in Attorney Genera,1 Opinion No. O-2126, sa,id in nffm: t:?a,t if rendition of property for taxes is made ‘by an azen’; of the owner, or if such property is assessed by the tax assessor, the re- ciuiremcnts I of Sec. ?a. of Art. VI of the Constitution of Taxas a,73 me’c. The ca.s;s-of Carnob& v. ‘Xrixht, 95 S.~;~:.2d 3?!.9, (Civ. .kg,p.,l536) and Texas Tublic Utility Corpora.tion v. :Io!m, 123 S.W.2d 102Z, (Civ.App.,lg38, error dismissad) ar,? cited. In _ sur)7ort ol' ti-,et op-in-ion. These cases decided tY1a.t assessment rmcle by the tax a..ssessor is sufficient to meet :I;? r?,:~~JjJcrflci]ts of s2c. 3a of Art. VI of the Constitution of TCZXZ~Sthy’; pr~pcrty ij J “dimly rendered” in order for its owner to be e_‘~;r;iYJ;c to vote j.n a bond election. Therefore, il: view of the prior Attorney G2i?cra.l.‘s CoInion and the cases cited, it is tile opinion of’ tkj.3 offi.ce tha.t the tax assessor by ~~l.acIng t!le property of a,n o~khemlso f.j~~!a.iified elector Oil the Lg69 unrell5erXl tax rolls prior to the Lake the election 1.s orde:red, qual.it’ies such elector to T.TO~~irj 2 boric?. zlect?.on to b-7 held in A.pril, 1961. Mr. Richard E. .Rudeloff, page-4 (Ww-1024) LS:jh APPROVXD: OPINION COMMITTEE N.V. Geppert, Chairman Jerry Roberts Eudley McCalla John Phillips XY: Morga.n Nesbitt