.. . .
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