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