R-33
T-HEATToWNEYGENERAL
OFTEXAS
AUSTXN II.TExas
PRICE DANIEL
.ATTORNEYGENERAL
January 24, 1947
Honorable C. H. Cavness Opinio~n No. V-33
State kuditor
Austin, Texas Re: If there is no statutory
or constitutional limit
on ad valorem tax levies
which can be made in Tex-
as by cities, school dis-
tricts) and irrigation
districts, based on as-
sessed valuations re-
quired by law to be 100
per cent of the actual
valuation, what would be
the legal manner in which
any such limits could be
imposed?
Dear Sir:
This Department has received your request for
fan opinion in answer to the following question:
“If there is no statutory or constitutional
limit on ad valorem tax levies which can be made in
Texas by cities, school districts, and irrigation
districts, based on assessed valuations required by
law to be 100 per cent of the actual valuation, what
would be the legal manner in which any euch limits
could be imposed?”
The general rule concerning the power of the
State to impose taxes is that it is an inherent govern-
mental power, and the source is neither fmm the Federal
or State Constitutions but is an attribute of sovereign-
tys The general rule is well stated in the case of
Clegg v. State, 42 Texas, 605, 608, as follows:
” The taxing power7 is a power inherent in
f
sovere gnty, and without which constitutional
ernment cannot exist . It is vested
gov-
in the Legisla-
ture by the general grant of leqislative power
whether specifically enumerated in the Constite-
tion among the powers t,o be exercised by it, or
not. The constitutional. provisions in reference
Blamable C. Ii. Cavness 9 Page 2
to ft s thererore, ar~e,more~usuall.y intended and un-
deretoed as,limitatfonsend restrictions upon fts
exorcise, ‘than as, the direct grant of the power to
tbs Legtslature.”
The same ‘rule fs expressed in the case of
Strstton v- Commissioners 1 Court, 130 S 0 ‘8, 1170 (error
termsed), whsrsin the Court held in part as follows:
“The. power to tax is an attribute of soverefgn-
ty p and the extent to ,whfch this power may be ex-
eroised for governmental purposes ffnds its onLy
l.iaftation Ln the Constitution. Unless restrained
by the Cofietftutfon, not only is this power unlim-
ited i.18 ita reaoh as to subjects, but it recognfz-
ata, no limita 9 and may be o,arried to the extent of
o~ustion and dsstruotio,n, c 0 D
“The general rule of constitutional law that a
sovereign power conferred by the psople upon one
branch of the government oannot be delegated ap-
lies with peculfar force to the case of taxation,
8 fi&‘, taxiw power Is vested by the Constitution in
the Legfslat,ure; and within that departl(Qnt of gov-
bpmmeht lies the euthorfty to prescribe the rifler
81 taretfan, end to regulate the aanner fn whiah
$&me 1.~16s shall be given effect, The Legislature
#LP$ in everg Enstsnce prescribe the rules under
v&$*51 t*f@f,drn my be laid. It must arf fnate the
rut&OXf’$$ t&&Q rhfch, (If?iibf duo proceed f ngm, the
wg ~~lW3b&P QeliBndi3 t&a oontrfbutfon; but ft need
Y$ut t,here fs one seeming exception to the gen-
rxal Fele t’hst the Legislature may not delegate any
pert,Oon OS its authority, whfch relates to munfef-
pal corporations o Such corporations are a pert of
the machinery of state government, ‘and the authorf-
ty given theai by the Legislature frequently extends
Based upon the foregoing principles of law, where
.
Honorable C. H. Oamera, Page 3
.-
no constitutional limitationa @r rostriotiona have been
enacted es to the l&t or the trxihg power af the gov-
erning bodies of Oities Df t@x$wa ola86e@, aoheol dia-
trfote ei va%Yous clessee, and irrigstfon dirtrlote of
various olasse8, the Leglslatltrs has the ivole right to
presoribe or impose a limit of the tax to be levied by
any of the foregotug municipal corporationa, provided,
howov@r, that the tax limita 881 heretofore provided by
the Legislature by statutory emctment applicable to
any of the foregoing municipal gubdlvisioqa oannot by
a oubeequ+nt sot of the Legislature be dsoreased 80 as
to inpair the legal obligptiCm8 incurred by suah runio-
lpal s~ubdivisione fop the papmemt vi which a taxable
U&it has already been fixed bf the Leglelsturer
SUWART: Where the Constitution of Texas pro-
Vidbe &I legal l$J$t on ad walorem texea which can
be levie+lby cities, raeha di&riota, and irriga-
tion diutriots, then the Legislature of Texas plsy
impose such limit ee it seem fit, provided the ob-
ligatioae or sxirstlng l&qal contracts incurred un-
der a prior 8tatutO~ li&it fixed by the Legisla-
tare maJ not be impailW.
Your13 very truly
ATl’ORNEYGENWRAL
OF TEXAS
4I2#&&&
BY
C. K. Rioharde
Assistant
“AppMved Opinion Comlttee
,,ay H-m, gairmn
‘.