The Attorney General of Texas
November 14, 1980
MARKWHITE
Attorney General
Honorable Wilhelmina Delco Opinion No. MW-273
State Representative
House of Representatives Re: Whether schools listed in
P. 0. Box 2910 article VII, section 17 of the Texas
Austin, Texas 78769 Constitution are prohibited from
receiving appropriations from
~general revenues for construction
Dear Ms. Delco:
You ask whether the seventeen schools listed in article VII, section 17
of the Texas Constitution are prohibited from receiving appropriations from
general revenues for the purposes set out in that constitutional provision.
This question arises because the legislature reduced to .OOOl% the
assessment ratio for the ad valorem tax levied by article VII, section 17 of
the constitution. Prop. Tax Code S26.03. This ratio will generate less than
$200 per year for the fund supporting seventeen eligible universities. See
Attorney General Opinion MW-147 (19801 You do not inquire about andwe
do not address the constitutionality of the state assessment ratio.
The tax levied by article VII, section 17 provides funds for acquiring,
constructing and initially equipping buildings or other permanent improve-
ments at the following institutions of higher education:
Arlington State College at Arlington
Texas Technological College at Lubbock
North Texas State University at Denton
Lamar State College of Technology at Beaumont
Texas College of Arts and Industries at Kingsville
Texas Woman’s University at Denton
Texas Southern University at Houston
Midwestern University at Wichita Falls
University of Houston at Houston
Pan American College at Edinburg
East Texas State College at Commerce
Sam Houston State Teachers College at Huntsville
Southwest Texas State College at San Marcus
West Texas State University at Canyon
Stephen F. Austin State College at Nacogdoches
Sul Ross State College at Alpine
Angelo State College at San Angelo
p. 869
Honorable Wilhelmina Delco - Page Two (Ml&273)
The constitution provides that the funds generated by the tax are to be allocated
to these institutions for the twelve-year period beginning January 1, 1966, and for
succeedirg ten-year periods. A complex formula is provided for the allocation of the
tax revenues &ring each ten-year period. During the first year of each ten-year
period, the comptroller is to allocate 85% of funds derived from the tax during that
period to the eligible state institutions then in existence. During the sixth year, he is
to allocate the remaining 15% to eligible state institutions then in existence. See
Attorney General Opinion H-1129 (19781. “All such designated institutions of big=
learning shall not thereafter receive any general revenue funds for the acquiring or
constructing of buildiws or other permanent improvements for which said. . . ad
valorem tax IS herem provided except m case of fire, flood, storm, or earthquake
occurring at any such institution. . . .” Tex Const. art. VII, S17. (Emphasis added).
We believe the quoted language means that institutions receiving allocations for
any ten-year period may not receive general Fevenue funds for construction for the
same ten-year period. The comptroller has a ministerial duty to allocate the available
funds. See Attorney General Opinion H-1129 (1978). Even though only a small amount
of mane= avaiIable for allocation, the clear language of article VII, section 17, denies
general revenue construction funds to universities participating in that allocation. -See
Carpenter v. Sheppard, 145 SW. 2d 562 (Tex. 1940).
SUMMARY
Institutions which participate in the allocation of funds
under article VII, section 17 of the Texas Constitution may not
receive general revenue funds for construction for the same
ten-year period.
MARK WHITE
Attorney General of Texas
JOHN W. FAINTER, JR.
First Assistant Attorney General
RICHARD E. GRAY III
Executive Assistant Attorney General
Prepared by Susan Garrison
Assistant Attorney General
p. 870
Honorable Wilhelm ina Delco - Page Three @UV-273)
APPROVED:
OPINION COMMlTTEE
Susan L. Garrison, Acting Chairman
Jon Bible
Rick Gilpin
Myra McDaniel
p. 871