THEATTORNEYGENERSU.,
‘i3P TEXAS
November 6, 1947
Hon. R. Y. p;ing Opinion No. V-425
Aoting caunty Attorney
Donlay county RO: Authority of the
Clar,endon. Texes Comntissloners~ Court
of' Donley County to
call a reallocation
election which would
arreot taxes for the
curpent year.
Dam l4r.
Your request for an opinion OS this Department
Z?tilaW3g to a peall~ocation election la substantially as
fbllovs:
“The connsissioners~ court of Domlsy
County have passed an order calling for an
election, for the purpose of obtaining au-
thopity from the people to re-allocate the
county funds as provided by Art. 8, section
9, of the constitution. A question arose
among the court: as to whether or not a re-
allocation could be msde at this time that
would affect the taxes for the current year.
“Donleg County had heretofore at an
election held for that purpose authorized
an extre 15# road tax, thereby giving the
court authority,to levy a total of g5# per
One Hundred Dollar8 valuation.
‘On August lath, 1947, the co~asion-
ore’ court adopted a budget and at the same
time fixed the rate at 954 on the One Hundred
Dollars valuation in conformity uith said bud-
get.
“Question. can the Commlesloners’ Court
at this time re-allocate the county funds by
getting a favorable vote of the pebple, aft&
the count tax rate has been set aad the bui$-
&6eii?id~d-?&~~r~
wm
Hon. 8. Y. Klag - Page 2 (V-425)
Section 9 of Article VIII of the Constitution
of Texas, a8 amended, reads in part as followsz
” . that the Comrissioners Court In
any 00%~ may re-allocate the fope$ol
county taxes by &zu@ng the rates pror“sfded
for any of the foregoing purposes by either
lncrdaslng or decreasing the same, but In
no event shall the total of said foregoing
cciunty taxes exceed eighty (80) cents on
the one hundred dollam valuatlon, in any
one year; provided further, that before the
#aid Commissioners Court laay mke such re-
allocations and changes in said oounty tax-
es that the ssme shall be submitted to the
qualified property tax payiq voter8 of such
county at a general or special elrotion, and
shall be spproved by a majority of the quali-
fied property tax pe.ying voters, voting In
such election;. . .‘I
Article 7045, V.C.S., provides that the Cor-
mIssloners I Court my, at any t-8 after the tax aesessor
has forwarded his certificate to the Comptroller and
prior to the time when the tax collector of such oounty
shall have begun to S&k8 out his receipts, calculate the,
rate and adjust the taxes in the county. Also see Art+
ole 2354, V.C.S.
Article 7255, V.C.S., provides that each tax
colleotor shall begin the collection of taxes annually on
the first day of Octobelr or as soon thereactor a8 ha may
be able to obtain the proper asaessnent rolls upon vhloh
to proceed.
The tax rate for the current year booam& effec-
tive on August 18, 1947. After the collector began his
oollectlon of taxes on Ootober 1st or as soon thereafter
aa he was able to obtain the assessment rolls, the m-
oelpts issued by the collectoa’ became blnkllng on t&e
county. Stioe your eleotlon vi11 be held after the ool-
leotion of taxes begins, the tax rate uay not be ohanged
r0r 1947.
In answer to your quo&Ion, it 1s the opinion
of this Department that Donley County may hold a reallo-
cation eleotioh at this tire, but any change voted in the
tax Cato Would not be eifeotlve Until the year 1948 and
would not affeot taxes for the current year. Moreover,
L .. -
Hon. R. Y. King - Page 3 (V-425)
since the tax rate could not be utilized in 1947, it
might be advisable to hold the same in 1948.
SUMMARY
A reallocation eleotion to be held
in Donkey County after the collection of
taxes has begun and pursuant to Section
9, Article VIXI, of the Constittifon of
Texas, would not affect the ourrent kxea
for 1947 even though a favorable vote is
obtained.
Very trulJi yours
ATTORNEYGERBRALOF
TEXAS
Bv
-*--7+
-Y
Burnell Waldrep
I
lWzdjr Assistant
APPROVED%
T ASSISTANT
GENERAL