Untitled Texas Attorney General Opinion

c 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