Under Scnato Bill X0. 09, Aata of.
Renulsr Session. _Port?eolxth Ltwlslatumi
ro%.!3burslnn coricin d;sISzated Gouztles
Ii Ernst T&s in such mounts RS thclr
oountg tsx revenues are Izp~lrel by roti-
son ot the purchase or lccse by the Fad-
oral Covormoct ot cut-over tI&wrlor.ds
ttercln. such oountIca Ml1 be cztitled
to paytIclp+s -Id and rcaelre tbo befie-
fits OP 'each.gaat or r6ldxmsmert Cur-
Ins the year 1939 'fromstate ad volorm
taxes oumently oollooted In said couu-
-ties, end ~111 not, under the tezs of
the Act, be:re;uIred to wait until 1940,
or subsequcl?t pears, to receive suoh re-
Imbursmout.
.OFZICEOF hTTCB%YGEXZUL
9, 1939
l?oioxber
Honorable George k. Shep$mC-
Ccmptro~ler of rub110 Aoootits.
h~~stla, Tams
Dear Slrt. 'Opinion 80. Oil205
RIM DurluS tha ourreat tax fear.
till the oouzties desICpcted
In Section 1 of Senate Bill
Ro. 89, Aots of Ae;fular Ses-
slon, Forty-olxth~L~Islature,
partlolpate ln the great or
donatlon of State sd valor=
Flaxes nllowed by.suoh statute.
By your letter ot Xuwst 10, 1939, yoi aubilit for
the oplnloli or this deyrtms&t the follovfinr~ ouestlon, w5Ioh
we 002r frm your letter, togother with su;jmtln$ facts:
*I ~411 thsnk you to ref'or to Sen-
.nte Bill x0. 99, bots ,0r the EelFlar
Session ut the ?ort;-sixth Lerlolatura,
and a&loo w?~enthe courtia3113tc*
tteroln nay gartici?ot.o.unt:er tho >ro-
vision of this bill. YOUxl11 notice
that Scotlon 1 be&s, as follows:
**That Cron and after the effective
date oi this Act, the Assessor and Col-
;;g;; or Taxes . . . * shall do certain
.
"Vou all1 T.otlco in seotion 2, tbnt,
Eouorable CeorSe lf. Ghopperd, Noveribor
9, 1939, PaGe 2
tie08 in Sectloi 1 or ihts Aof,* , . .
‘the Co.zxlsslonen' court of mch coun-
ty above naxd ohall at tbclr %giiar
6nnual reetlng es a Sosrd of EGuallsa-
tzLo blLz; of each year’ . . . do cer-
a .
Vhls bIl1 was approved v&y 15,
i939, ahd becaxe effeotlve.uIncty days
after approval.
Vlll the oountles afieotcd by this
bill paztlclpste In the taxes paId dur-
ing this year?
WOnrtuxjmyllnr; year, of course, be-
gIus October 1. 5Il.l ‘these douutles
partlclpato In 6elInquwt taxes that
am-ma belq paid, provided they hsve
lpet all re~ulraxents of tho hat/P
senste Bill X0. 69, Aotq or Re,@ar Session,
Forty-sixthLegislature, Is an Act grantinS aid to certain
namd couztlcs by ?ay OP a p;ront or dozmtlon to such coun-
ties of such auouuts or the atote ad valor@~ taxes 110such
oormtlos havo lost In county ad valoreu tans by rcanon of
the purohase.by the Fodoral Covenxaent of 1aaGe aoreagos,
thereby reduolnftho taxablo vslua oi such counties. The
first four,sectionsor the Act under couslderetlon sot up
thcpmcduro to be followed by the.stateand county tax
~~;&O.s 1n'detemInI~ the emant of tMs aid or dona-
3eotion'lprwldca that thb Assessoraud Collector
of &xes for the oounties to beceflt by this relubursorrant
for Impaired oouuty reveuues, shall asoertaln the n-bar or
aorqs or .Land purchased ox loased by the yederal Goveru-
meut In their respective oouutles, ond.xhall.nc4sa rqmrt
ugiIrfoz;;to the Coisissiollera* Court of such co&y asto
.
Scotion 2 oi this Act pruvldes that upon the tll-
$ng oi said report, the Comlssioners* Court of each ooun-
ty rimed,, sIttAnG a5 a Eoerd of F9uallzatIon, shall fix a
proper valuation upon such laud aud BetemIne therefms the
emtmt oi taxes tint have been lost a6 a result of suoh pur-
pgztor leases of luud In the county by the Federal Cov-
.
SootIon 3 or this hot provldos thnt the Assessor
and Collector of Taxes for the various couutim involved,
shall sake au ItmIsod re-mrt under oath ,: nhowlng tho val-
uation f1xe-d by the Boanl of &wllmtlon on such laud sud
the mount of county ad valorax taxes tiiat imuld acorue
thereon wem they not exe& by’rcaaon of purchese or
lessa by tho yederal Govermeut, aud ohall forward said
report to tho Cozptmller of Fubllo Accounts at Austlu,
Texas.
Under Se&Ion G’, this laot ncned ofTlala1 la dl-,
reoted to oheok this rr>ovt as to the oarrootnoss thercof,
aad to approve such report if found corm& aid it I!J
the total count of county ad valo~~~ taros, nhIch muld
have been asscsaod ay.aInst the land owned or lcasod by tho
Fedora1 Covermcnt oxcopt ror lto IzrcuuIty imu stat0 tax-
ation, v;hleh is Granted or douatad to theao countios out
of ‘State ad vnlorcm tnxcs.
k co.mldcratlou oI’ the statutoryato9o above out-
line6 for effcotInS a relnbuluoxent to the counties rimed
3ouornble George H. S?repperd, Xoveabber 9, 1939, Page S
in the hot or 1oat or ~palred county &uucs, kmcls us
to the conclusion tt1.t the Cozdssl.ozers’ court oP- the
~Erio~3 oountloo,lu Cischi~r~lug the duties placed upon”
~gml by section 2 Of the irot, crc cctln~ ln (1 ml0 of
fUnction entirely ind.egcr;dczt ot azd ln oddltion to tbclr
duty to auuually eecI-
fyin; a tlzc v&thin wbloh n uubllc of-
ri00r is to 9orfom an offiolul not re-
Curding; the rlC~1t.snnd dutlos of othors
Roisorablo Oei~rgeH. Sheppard, EOvtier 9, 1939, FaSe 5
Is dlrcato~, uuless the nature of tho
act to bo poriortrcd, or tho Rhzuseolo,Sy
or th6 statute IE ouch that th6 dOSi(;no-
t&on of time cut bo oonoldcred 6s a
lbiitation or the power0r the orri.y.*
&tin thla sane author obsemee, In S66tIon.611,
3x0~~ ch0ti038 mi~h am mt.0r
the essence of the thins to be done,
aut whlah are glvcn with a view DWA~
to tho proper, orderly end~rozpt cou-
dupt 0r tbo businescc, and. by the iall-
uro to obey tbe‘rigbta of tl,me Inter-
eoted vIl1 not be prcJudIccd, are mt
commlyto bo rqardod aa rmdatory;
anilii the act is porfomed, but not
in the t&m or in the Rreclso mde In-
dicated. It till still be sux'ilclant.
Irtbat vhloh IO aonc acoonplloherr the'
substantial purposeof the statute."
This oamn or stnttmry ~oonstmotion Ia Imw-
tnited by the oaee of Cr@xi vs. Lesnter,.EG s.X. 472, hold-
INS that under Saylcs $XvIl Statutes, Article lSl7a, subdI-
vIsIoh 1, pnwldlng that the County Ccmn16sIouen1 Court
sml coovcne and sit as a Roard 0r:RqualIzation on the seo-
onCXondey In Jnus, or "83 8oon thereafter practicable be-
for0 the rimt day or fuly", does not render a continastlon
61 their proceedInS Into July a nullity. hltbowhthe date
for tho oonvenInS of the CozdsoIonsrs* Court, sIttInr; es a
Board of Eqmllzatlon, has beon changtxd, nndor erIctInS
stiitutcs, to xay or mob year, this deol&ation or the lau
ie not thereby ohanged, and vie think the countIeq~bcnefIt-
ad by SenateBillEo. 69,:ms-or Regular sssaion,Forty-
alxth L6gIslature. nay. tbnx&-their res~peotlve ComaIs-
stonors~ courts, sittin a8 Boards or tqualization, do and
periota the thI%n roquIr6d by Section 2 of the Xat,'there-~
by beooz& entltlcd; durIn2 tha aurrent year, to the grants
a~+ donations contmplatcd thereby.
'We now jase th the other questIon presented by
pop letter; that Is, wbother or rot the Srant or rctiburse-
nont for do&&cd tar revenuas, which TXIh6vo hold those
COad.iCtTare entitled~to rQO6Ivt durl& ti6 ‘OUIT6I.S y6ar,
till bc paIdirim current tax receipt3 Of th6 State lb the
year 1939, and 6UCC66EiUg years, or fmn r606Ipts or d6li.w
quent State ad valorcn taxas.
'a our oplnfon, 6enate Bill Ro. 89, RC'CBof Regu-
lar sosslon, ?orty-6S'xth Le?&?latu;P, undoubtedly conten-
plates that tho Grant, Eonatlon or roinbursfctent to the a&
fOOtGacounties 6hould bo ra?.e or ,pnid h-oa ourront State
tar ~ollc0tlons rathar tbun inn dclinwont coll6ctlono.
i'%eXot und6r cor&?.O~tlon.neIther ox2ressly nor Inforen-
tlelly EIreots or allok a resort, for thnt Rurpe30, t3 ce-
lln%uent Ztato od vclorrz taroa, x&lch ore beIn ccntiou-
ausly collcotcd ~4 2oId; but on the contrary, the cutlIu
hot, 6IId ‘iSOr pC&iOUlliriy sOOtiOn 5 tk6?66i-, i&CaXiW
that th6 do.natIon or rcIr;buroozicut shallbi x!ado on a ycnr
to pm! baclo frOn 3ate cd vel0rc.n taseo levied and col-
LGOtCddUI%nZMy &On yO!3r.
yinnlly, tie point out tbot it Is not our purpose
26rcby to cz2rona any o~lniou.upon tto conot.ltutIonnlity
at the Act UndOi'ConuIdontiOu, and tblo orinlon should not
Ifonorable Oeorg6 8* Slx69psrU, h'ovc&er 9, 1939, 2666 6
8 opinion haa been conaidared IB coufcrence,
ordered r6CCWG&.
.tkiZk%ZW
Attorney Ocneral 0r Terns