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OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Ronorable J.D.Looney
County Auditor
Boaton, Texas
Dear Sir: pion Ho. 0-3SOe
: Conrtitutionality or t1ou80
Bill 397, Forty-s :venth
Leglele Lure
In your letter of May 21, 1941, you request our
opinion 8s to the conetltutlonallty of Efouse Bill Kc. 397,
Forty-seventh +eglelature, seotlone 1 and ? of which read
as r0ii0ws:
“:ectlon 1. Xhereaa, serious floods and
overflows, oooaeionlne great 108s 0r property
and failure or orops, oo.:urred In Bowie County,
Texas, durlne and shortly prior to the year
1932, and in 1933,
“And whereas, said floods, overflows and
crop iallures constitute a case of greet public
calamity, the erreot or whfoh was reit as late
as 1934;
*And wherea 8, the CommlselonersV Court of
Bov:le County, Texas, because of this ?ubllc
calamity, in 1934 ordered the tax (1880s: or and
collector to accept 1x3 rm payment or all
oounty taxes delinquent in 1932 and 1933, and
due In 1934, the sum of fifty oents on the
dollar, and said order remained In foroe dur-
ing the year 1934;
“The Legislature 0r the State 0r Texas
rinds and declares that said Aot of the COY.-
missioners’ Court of Bow10 County, Texsa, Is
hereby validated In all th.in,gs.
Honorablr J.D. Loonay, pag8 8
“8.0. e. The Conptrollrr of thr State or
Texas Is hereby Inatruotad to abide by tha ordorr
0r the Commlsalonera~ court 0r Bowie county, Texas
and to raoalpt as paid In ruii tha 88888~d 00unty
taxes ol all property owaera who paid iltty cants
on the dollar thrrron for taxes due for thr yaara
1932, 1935, and 1934. *
Saotlon 10 of Artlola VIII, Stata Constitution roads
a6 rollOwe:
*The Legislature shall hava ao power to
ralrase the Inhabitants of, or proparty In, any
oounty ( olty or town iron the payment oi taxaa
lavlod for Stata or oounty purpoma, unless la
odes of graat public oalamity in any auoh oounty,
oIty or town, wb en luoh release may be mada by
a vota 0r two-thirda or eaah !Iouas 0r the Lagls-
latura. n
Upon Inquiry at the office of tha Seoretary or State
wo rind that House El11 lie. 397 was pasEed by a vota or at
least two-thirds or aaoh ?3ouaa of tha Legislature. It is our
opinion that thr AOt In question was authorized by the quoted
srotlon of the Constitution and that samm la thmrarore oonatl-
tutlonal and valid.
0 Yours very truly
AT’EXtNZYGE??XRAL‘;F Tal3S
GRL:db
APPROVEDJUN 14, 1941 By a/ Glenn R. Law-la
Aaslatant
8/ Grover Sellers
FIRST ASSISTANT
f TTGRNEY
G ER?ZtAL