Untitled Texas Attorney General Opinion

R-461 ~HICE DANIEL *,(‘cm!XEx GESERAL May 20, 1947 Hon. Claud Gilmer, Chairman Opinion No. V-210 Committee on Appropriations House of Representatives Re: The constitutioLla1ity Austin, Texas of H.B. 199, by Wise- man, relative to an appropriation to pay taxes to the bkgdelle Independent Sohool Uiatriot. Dear Mr. Gilmr: You .have requested the opinion of this De- partment aa to the constitutionality of House Bill No. 199, whioh is as follows: .~ “An Aot mating ‘anappropriation of One Thousand Fifty-Three and 16/100 Dol- lars ($1,053.16);~or so much theresf as may be necessary, out of $he General Rev- enue Fund to pay taxes due by the State to a certain independent school district; and declaring an emergenoy. “Be It enacted by the Legislature of the State of Texas: %eoticn 1. The sum of One Thou- eand Fifty-Three and 16/100 Dollars ($1,053.16), or as much thereof as may be neoessary, is hereby appropriated out of the General Revenue Fund to pay texes due by the State of Texas to the Maydelle In- .6epemMn,llt; soho Ql&rict for the years 1943, 1944 and 1945 and 1946. “Section 2. The fact that Article 2784b.of the Revised Civil Statutes of Texas, 1925, and Article 7150, Section 2-A and Seotlon 3-A, Acts of the Forty- first Legislature, Fifth Called Session, Chapter 47 ma Chapter 49, pages 190 and 191, Seotion 1 of each chapter, provides tha,tthe State shall pay taxes creates an Hon. Claud Gilmer - Page 2 (V-2LO) emergency and an imperative public ne- cessity that the Constitutioaal Rule requiring bills to be’realfOLLthree several days in each Rouse be suspended, and said rule is hereby suspended, and this Act shall take effect aad be in force from and after its pessrage,and it la so enacted.” Chapter 39, Aot s of t&o 41st Legislature, 5th Called Session, 1930, page 179, (Article 2704b, V.C.S.) is in part as follows: Weotion 1. Thatfrant and after the passage of this Act, all land in Cherokee County, Texas, owned by the., State of Texas and Prison Coormlssionof Texas, except the land heretofore‘set aside for the Rusk State Rospfital,but inoluding the land heretofore set aside to the Agricultural & Meohaaiaal College for re-forestration purposes, shall be subject to taxation for school purposes where any such land is embraoed within the~metes and bounds of any itiependent or common school district. “Seotion 2. Where any such iand is embraced within the metes cad bounds of any independent or c0nuw5 school dis- trict, the Trustees of the Pndependent Sohool District, of the Comissioners’ Court for a Common School uistxiot, are hereby authorized to levy sod zause to be assessed and collected taxm for school purposes for the amount.and in the manner prescribed by the Genenl Laws for the levy of school taxes. mSection 3. The taxes berein pro- vided for shall be assessed an% collected in the manner now prescribed ~YJGeneral Laws for the assessment and coUecti.on or school taxes. . .” Chapter 47, Acts of the gist Legislature, 5th Called Session, 1940, page 190 (titicle 7150, Sub. 18, V.C.S.) is in part as follows: son. claud Cilmer -~Page 3 (V-210) WSeotion 1. Th.atArticle 7150, Revised Civil Statutes of Texas, 1925, provide for the exemption of such prop- erty from taxation be amended by adding thereto another Section, No. 3a, as follows: "Section 3-a. Provided that any territory that has been acquired or may hereafter be acquired, by the State of Texas, as a part.of any State Prison Farm or property, shall not hereafter be exempt from the payment of its pro rata part of any maintenance tax of a public school district of which the said territory was a part at the time said maintenance tax of the said district which are now outstandlog was votedi,or which is a part of said district at the time any maintenance tax my hereafter be voted by said district; and the pro rata part of said tax that shall be paid by said territory shall be the pro- portionate part that the assessed valua- tion of such territory for county pm- poses is of the total assessed valmtion of the school district for the year in whidh such taxes are assessed. Provfaed, also, that the said maintenance tax shall be paid by the governing Board or tinage- ment of the State Prison System out of any funds appropriated thereby by the Legislature. It is hereby specifically provided that the said maintenance tax shall be paid for each year that has elapsed since any such territory of a school district was aoquired by the State for and as a part of said prison system. . . .n " --Chapter49,'Aots of the 41st Legislature, 5th Called Session, 1940, page 191, (Art. 7150, Sub. 17, .l.C.S.)is ih_part:as follows: _ ‘;‘s;;tionil. That Chapter 81, page 224, of the Cenerai and Special Laws of %he Bifst'called session of the 40th Leg- i~latu~ke;.19%7,-be.andthersame is hereby amended so as to hereafter read as fallows: Hon. claua Cilmer - Page 4 (v-210) "That Article 7150 of the HeViSed ,ciVil Statutes Of Texas, 1925, providing for the exemption of certain property from taxation, be amended by adding there- to another Section No. 2-A, as fo~llows: "Section 2-A. Provided that any territory that has been acquired mr may hereaft8r be acquired, by the St%te of Teras, as a,part of any State Prison Farm or property, shall not hereafter be ex- empt from the payment of its pro rata part of any bona tax of a public 5ohool district of which the said territory was a part at the time bonds of the 5aid dis- trict which are now outstanding were is- sued, or which is a part of said &strict at the time of the issuance of bm@s which may hereafter be voted; and &he pro rata part of said tax thGhal1 &W paid by said territory shall be the proportion- ate part that the assessed valuatimn of such territory for county purpos8~5i.5of the total assessed valuation of tka school district for the year in'which sue% taxes are assessed. Provided, also, tha% the said bond tax shall be paid by th8 govern- ing board of management of the StatlePris- on System out of any funds approprilated therefor by the Legislature. It is hereby specifically provided that the saifibond tax shall b8 paid for each year that has elapsed since any such territory o.?a sohool district was acquired by the State for and as a part of said prison system, if any bonds were then outstanding." (Em- phasis added) -Under the ruling of this Department in Cpin- ion No. V-161, approved April 23, 1947, mnd for the iden- tical reasons stated therein, Chapter 39 and Chapter 47, Acts of the 41st Legislature, Fifth Called Session,Supra, are each unconstitutional and void and, %h8refOr8 insofar as House Bill No. 199, is predicated up05 the constitu- tionality of either or both of said lawa, it is also un- constitutional and void for the same reamns stated in Opinion No. V-161. The language of House Bill ND. 199 does not indicate whether or not the taxes "dtieby the Stat8 of Texas to the Maydelle Independent School District for . uca, Claud Gilmor - Page 5 (V-210) +-,,years 1943, 1944 and 1945 and 1946" are Ynaintensncen :,cxesunder the provisions of Chapter 47; supra, 0r"bond" :ex8s under the provisions of Chapter 49, supra. Chapter 49, supra, is a valid law, save and except the following clause, "or which 1-sa part of said !!8trictat the time of the issuance of mnds which may be voted". The emphasized clause is unconsti- :.*:e:ifter zilonal and void for the same reasons stated in Opihion fib.V-161. However, since such unconstitutional clause ce.1be severed from the remainder of the Act without de- r:roying its purpose, the balance thereof is constitu-