Untitled Texas Attorney General Opinion

.. . . THE AYTOIENEY GENERAL OFTEXAS November 6, 1943 Hon. Stuart B. Uunpkins Opinion ko. V-424 County Attorney Ellis County Re: Efiective period of Waxahachie. Texas a reallocation and change of the ad valorem tax rate 0r Ellis County which was voted August 23, 1947. Dear Kr. Lumpkins: Your recent request for an opinion of tHis Department is substantially as follows: "On August 23, 1947, the voters of Ellis County approved a.re-allocation and change in the county ad valorem tax rate, under Texas Constitution, Art. 8, Sec. 9, from a 50$ rate, divided 254 to the Road and Bridge Fund and 256 to the General Fund; to an 804 rate, divided 50$ to the Road and Bridge Fund, 256 to the General Fund. 3# to the Permanent Improvement Fund, ;tnd26 to the Jury Fund. The vote at such election was officially canvassed on August 26, 1947. The County ad valorem tax rate of 50# for 1947 was given to the County Tax Assessor-Colleotor on August 15, 1947, and the tax rolls had been made out by him prior to August 26, before the re- sult of the vote could be known. After the result of the vote was known, there did not remain enough time before collections began on October 1, 1947, to remake the rolls and issue statementsunder the new 806 rate. The result was that the re-allocation and change in the tax rate was not in effect for 1947. . . . "&uESTION: Mill such re-allooation and change for Ellis County expire six years from the election date, that is, on August 26, 1953, 80 that the last collection there- under may be made beginning in Oct., 1952, thereby making the 806 rate apply only for , . Hon. Stuart B. Lumpkins - Page 2 (V-424) 5 years; or will the ahange be in forae and effect for six succeeding years from the election, so that collections may be made for the sixth year beginning in Octo- ber, 1953, under the 808 rate?" Section 9 of Article VIII of the Constitution of Texas, as amended, provides the authority for a re- allocation of constitutionaltaxes after a majority 0r the qualified property tax,paging voters of a county have favored the same. Further, it is provided that "such re- allocations and ohan es shall remain in force and effect for a period of six 76) years from the date of the elec- tion at which the same shall be apprwed, unless the same again shall have been changed by a majority vote of the qualified property tax paying voters of suoh county, vot- ing on t,heproposition, after submission by the Commis- sioners' Court at a genersl or special election for that purpose." It necessarily follows that for a period of six years from the date of the election the constitution- al tax limits are those voted upon unless changed by a majority vote of the qualified property tax paying voters of Ellis County, Inasmuch as the election for reallocation and change in the ad valorem tax rate was held on August 23, 1947, the question for determination is whether Ellis County may assess taxes on January 1, 1953, and collect the same in October, 1953, pursuant to such election or must the collection in October, 1953, be limited to the old constitutional rate. Your factual situation reflects that the six year period will run from August 23, 1947, to August 22, 1953. In the case of Humble Oil &Refining Co. v. State, 3 S.W. (2d) 559, the Court stated: RArticle 7151 of the Revised Statutes pro- vides, in effect, that all property shall be assessed against the person who owned same on January 1st in the year for which same is ren- dered, and our courts have uniformly held that the person who owns property on the 1st of January is personally liable for the taxes for said year',although same may be sold shortly thereafter. D D . "Our statutes seem to be somewhat in con- fusion with reference to the time when the Hon. Stuart B. Lumpkins - Page 3 (V-424) value of property shall be ascertained in fixing the rendition. Article 7174 re- quires each treat or lot of land to be valued by itself as same may 'be fairly worth in money at the time such assessment is 0ade.l Article 7211 provides that, if the tax assessor is not satisfied with the value placed thereon by the owner, the as- sessor shall value same,.and shall value it at 'the reasonable cash market value of such property at the time of its rendition.' Article 7212 of the Revised Statutes pro- vides that the board of equalization of the county shall supervise the assessments, and, if in their judgment the assessments have not been rendered correctly, that they may make such oorrections as in their judgment are proper. Article 7214 of the Revised Statutes provides that the tax assessor, before he enters upon his'duties, shall take an oath that he will inspect the pro- perty, and will assess same at its market value as of January 1st preceding the aasess- Dent. Article 7151 of the Revised Statutes provides that the owner of the property, on January 1st) shall render the same for taxes, and that same~shall be rendered between Jan- uary 1st and April 30th of each year. It thus appears that, under artioles 7174 and 7211, the property when rendered shall be valued as at the time of the assessment, and, under article 7214, the assessor is required by his oath to value it as of January 1st. ”. . . As above stated, under the deci- sions of our courts, the owner of the property on January 1st is responsible for the taxes for the ensuing year." In the case of C. B. Oarswell & bo. v. Habber- zettle, 87 S.W. 911, the Court stated: "The court erred in sustaining appel- lee's exceptions, and striking out the amount of penalties Bought to be recovered by appel- lants. Al.1property owned by a person in I this state on the 1st dey of January must be listed for taxation between that date and June 1st of each year; and, notwithstanding Hon. Stuart B. Lumpkins - Page 4 (V-424) the taxes do not become due until the 1st day of October following, he is personally liable Sor the taxes of that year, though he sells the property before the amount of such taxes has been ascertained, and be- Sore the payment thereoi beoomes due." Artiole 7045, V.C.S., is as follows: "The commissioners courts of the sev- eral counties, all the members thereoi being present, at either a regular or special ses- sion, may at any time aster the tax assessors of their respective oounties have Sorwarded to the Comptroller the said certiiicate and prior to the time when the tax collector of such county shall have begun to make out his re- ceipts, calculate the rate and adjust the taxes levied in their respective counties for general purposes to the taxable values shown by the assessment rolls." A fundamental canon of constitutional construc- tion is that the conditions existing at the time OS the adoption of a constitutional amendment may and should be looked to for the purpose oS determining the intent OS the amendment. Evidently, the will OS the people was ex- pressed and it was reasonably understood at the time OS adoption of the change in the tax rate that it should continue for six years from the date of the election. The six year period would automatically be suspended on August 22, 1953, but if the liability for the tax in the year 1953 is fixed before the time limit expires, it is the opinion of this Department that the same may be collected in October, 1953. The person owning property on January 1st is responsible for the taxes for the ensuing year. The Commissioners' Court may calculate the rate prior to the time the tax collector begins to make out receipts and after the tax assessor has forwarded his certificate to the Comptroller. Therefore, if the rate isfixed by the Commissioners' Court before August 22, 1953, for the year 1953, the liability becomes fixed and the collection in October, 1953, would be for a fixed tax due and owing within the six year constitutional period. Further, to say that the year 1952 is the last year Ellis County may collect this tax would be an arbitrary determination that the six year rate was not in effect in 1953. The con- struction placed upon that part OS Section 9, Article VIII of the Constitution by this Department, relating to . . ,. Hon. 'Stuart B. Lumpkins - Page 5 (Q-424) *six years iron the date of the electionn, is that the Constitution meant six taxable years, provided all requirements for a valid assessment and levy have been met within the year in which the 'six year perlob" termlnates. It necessarily Sollows, in answer to your question, that Ellis County may collect the 80$ tax rate in October, 1953, if the same is validly assessed and levied. Your brief furnished this oifice was help- rul and appreciated. The tex rate voted by Ellis County pursuant to Section 9, Article QIII, of the Constitution of Texas, may be aol- lected In October, 1953, despite the term- ination OS the constitutional six year period in August, 1953, provided a valid assessment and a levy are made prior to such termination; the collection of the tax for 1953 is contingent upon the assess- ment and levy in 1953 beiore August 22, 1953. Very truly yours ATTOFNFJYGENERAL OFTEXAS By /s/ Burnell Weldrep Burnell Waldrep m:ajm: jrb Assistant APPROVED: /s/ Fagan Dickson Fagan Dickson FIRST ASSISTANT ATTOBNET GENERAL