Hon. Robert S. Calvert Opinion No. V-1205.
Comptroller of Public Accounts
Austin, Texas Re: Amount of State general
revenue ad valorem taxes
donated to San Jacinto Riv-
er Conservation and Recla-
mation District during the
Dear Mr. Calvert: fiscal year 1950-5 1.
Your letter requesting our opinion in reference to the
above captioned matter reads as follows:
“The Legislature in House Bill 1079, page 984,
Acts Regular Session of the 46th Legislature donated
50% of the State General Revenue taxes collected in
Montgomery, Walker, San Jacinto and part of Liberty
counties to the San Jacinto River Conservation and
Reclamation District for a period of ten (10) years
beginning September 1, 1939.
“House Bill 27, page 1071, Acts Regular Session
50th Legislature extended the donation for a period of
two years, Sec. 1, limiting the allocation for the second
year to only one-fourth (l/4) as much of the taxes as
was allocated for the first year of the extension,
“House Bill 779, Acts Regular Session of the 51st
Legislature, page 572, gave additional relief to the Dis-
trict by allocating all of the remaining undonated portion
of all the State Ad Valorem taxes levied for General
Revenue purposes for the years 1949 and 1950, subject
to certain limitations set out in the bill.
“Since House Bill 779, Acts Regular Session of
the 51st Legislature, which became effective during
the first year of the Extension granted under House
Bill 27, Acts Regular Session of the 50th Legislature,
gave the San Jacinto River Conservation and Reclama-
tion District approximately double the amount they
would have received under House Bill 1079 passed by
the 46th Legislature, should the amount donated for the
second year of the Extension, be one-fourth (l/4) of
the total amount donated under House Bill 1079, Acts
. .. .
Hon. Robert S. Calvert, Page 2 (V-1205)
Regular Session of the 46th Legislature and House Bill
779 Acts Regular Session of the 51st Legislature or be
only one-fourth (l/4) of the amount donated under the
original Act, House Bill 1079,passed by the 46th Leg-
islature? ”
The 46th Legislature by House Bill 1079, Acts of the
Regular Session, donated to the Sa,n Jacinto River Conservation
and Reclamation District one-half of the State ad valorem taxes
collected for general revenue purposes on the property in Mont-
gomery, Walker and San Jacinto Counties and that part of Liberty
County embraced in the San Jacinto River watershed, for a period
of ten years commencing September 1, 1939.
The 50th Legislature by House Bill 27 extended the
term of said grant for two additional years but specifically pro-
vided that “for the second year of such extension. . . such public
agency shall be and is allocated only one-fourth (l/4) as much of
the taxes as is allocated to it for the first year of such extension.”
The 51st Legislature by House Bill No. 779 made an
additional donation of State ad valorem taxes to the San Jacinto
River Conservation and Reclamation District of an additional 50%
of all of the State ad valorem taxes for general revenue purposes
levied for each of the years 1949 and 1950 and collected in each of
the fiscal years 1949-50 and 1950-51 in the Counties of Montgom-
ery, Walker, San Jacinto and all that part of Liberty County em-
braced in the San Jacinto River watershed.
The amount of State taxes donated to the San Jacinto
River Conservation and Reclamation District for the second year
of the extension, that is, for the year 1950-51, can be arrived at by
a simple mathematical calculation in that the original act, the act
of extension, and the act of the 51st Legislature making an addi-
tional donation are’in plain and unambiguous language. The exten;
sion act of the 50th Legislature expressly provided that for the
second year of the extension the agency in question was allocated ~-~
only one-fourth as much of the taxes as was allocated to it for the
first year of the extension. As one-half of the State ad valorem
taxes was allocated to such agency during the first year of the ex-
tension, only one-eighth of the State ad valorem taxes was allocated
to such agency for the second year of the extension. The 5ls,t Leg-
islature donated during the second year of such extension “in addi-
tion to the funds provided in its original, amended or extended ac’ts,
and subject to the limitation of the total amount above, an addition-
al 50% of all of the State ad valorem taxes for general revenue
purposes levied for each of the years 1949 and 1950 and collected
in each of the fiscal years 1949-50 and 1950-51 . . .”
Hon. Robert S, Calvert, Page 3 (V-1205)
You are therefore advised that 12;s of all of the State
ad valorem taxes levied for general revenue purposes for the !year
1950 and all years prior thereto and collected during the fiscal
year 1950-51 in Montgomery, Walker, and San Jacinto Counties,
and that part of Liberty County embraced in the San Jacinto River
watershed has been donated to the San Jacinto River Conservation
and Reclamation District. And in addition thereto, 50% of the
State ad valorem taxes levied for general revenue purposes for
the years 1949 and 1950 and collected during the fiscal year 1950-
51 in Montgomery, Walker, and San Jacinto Counties, and that
part of Liberty County embraced in the San Jacinto River water-
shed has been donated to said District, subject, however, to the
limitations stated in House Bill 779, Acts 51st Legislature.
SUMMARY
Twelve and one-half per cent of all of the State
ad valorem taxes levied for general revenue purposes
for the year 1950 and all years prior thereto and col-
lected during the fiscal year 1950-51 in Montgomery,
Walker, and San Jacinto Counties and in that part of
Liberty County embraced in the San Jacinto River
watershed has been donated to the San Jacinto River
Conservation and Reclamation District. In addition
thereto, 50% of the State ad valorem taxes levied for
general revenue purposes for the years 1949 and 1950
and collected during the fiscal year 1950-51 in Mont-
gomery, Walker, and San Jacinto Counties and in that
part of Liberty County embraced in the San Jacinto
River watershed has been donated to said District,
subject, however, to the limitations stated in House
Bill 779, Acts 51st Legislature.
Yours very truly,
PRICE DANIEL
Attorney General
APPROVED:
W. V. Geppert
Everett Hutchinson Assistant
Executive Assistant
Charles D, Mathews
First Assistant
WVG/mwb