Untitled Texas Attorney General Opinion

Hon. Wm. J. Jackson Opinion No. V-1144. County Attorney .Hembhill.County Re: Effect on county taxes of home- Canadian, Texas stead exemption provided In Sees. l-a and l-b of Art. VIII,, Tex. Const., and prpprletg of holding farm-to-market road tax electlon at same time as county tax reallocation election.' 'I. Dear Sir: In your letter of Deaember 27, 1950, you submit this question: poses. In other words,, sirce the State ad velorem tax for general revenue purposes was to be abolished from and af,$er January 1, 1951, and since $3,000 of the assessed taxable value of residence kome- steeds prior to that date was exempt from such tax, the same pro- tective exemptfoc was to be acco:?ded homesteads should the county see fit to levy the new coui?tig ad valorem tax authorized by Sectfon l-a D This fn.tkrpretatlon is ir. accord with the language used in Section l-a, Since only one specific county purpose tax is dealt with In this Section, it is clear’that %he exemp:‘lon therein provided was also limited to that specific tax. . You also request our opinion on .the foll0wir.g question: , ‘. Hoti. Wm. J. Jackson,,page 3 (v-1144) . "I have also been asked whether or not the elec- tion provided by Art. 7,048a, Sec. 7, Revised Civil Stat- utes,,to decide whether or not such 30# peti $lOO.OO valuation tax for Farm-to-Market and Leterel Roads, should be levied could be held at the same time as an 6lectlon to provide for re-allocation of county taxes es provided in Sec. gk Art. 8, Constitution of Tgxas, edbpted Nov. 7, 19447 No constitutional or statutory provision prevgnts hold- ing the above mtintionedelections at the same time. Of course, the"speclflc statutory requirements of Article 7048a, V.C.S., r‘eletlng to ordering the election, notice of election, etc., Con- tat&d in Sections 7 end 8, must be complied with. These-require- mezits'dlffer from the requirements conttilned in the generel~ele- tion'statutbs, Title 50, V.C.S., which are applicable to a county tax reallocation election, end which must be complied with In holding such an election. SUMMAKY I The $3,000 residence homestead exemption pro- v1d.M ifi SecUon l-e, Article VIII, Constitution of _ Texas, applies to such county taxes es may be levied for farm-to-market r6ads or for flood control under said constitutional provision, but not to other county taxes. An election to determine whether a county shall levy the farm-to-market road tax and e county tax reallocation el&tion may be held et the same time, provided applicable statutory requirements for each *election are complied with. 1 Yours very truly, PRICE DANIJSL Attorney General MMC/mwb/wc By s/Merietta McGregor Creel Mrs. Marietta McGregor Creel Assistant APPROVED: XX: Geppert Taxation Dlvlslqn Jesse P. Luton, Jr. AssLstant Charles D. Mathews First Assistant