TEE Arm-o-YGENE~
OF TEXAS
GROVXR SELLERS
-N
Ax-x-0RNEY GENERAI.
Honorable D. W. Burkhalter, Acting
County Attorney
Throckmorton, Texas
Dear Mr. Burkhalter: Opinion NO. o-6512
Re: 1. Commissioners’ Court cannot
change tax reallocation
without vote of people.
2. Commissioners’ Court not
authorized to use surplus
In road bond money for any
other purpose until bonds
are paid. .~
Your two requests of date April 3, 1945, for an opin-
ion form this Department received. The two questions are unre-
lated, and we will therefore answer them separately.
“Under the constitutional amendment, adopted
November ‘/‘th, 1944, can the property taxpaying
voters of a county, at a special election called
by the Commissioners’ Court for that purpose,
give the Commissioners’ Court the authority to re-
allocate the tax rate of the county annually IoF
a period of six years. In other words, can the
Commissioners’ Court change the tax rate each year
to suit their needs, without calling a special elec-
tion each year for that purpose?”
In our opinion this question Is answered in the nega-
tive by the positive provisions contained in said constltutlon-
al amendment, which reads as follows:
“Provided further, that if and when auoh re-
allocation and changes in the aforesaid county
taxes have been approved by the qualified property
taxpaying voters of any county, as herein provided,
such reallocation and changes shall remain In force
and effect for a period of six years from the date
of the election at which the same shall be approved,
unless the same again shall have been changed by a
majority vote of the qualified property taxpaying
voters of su,ch county.”
- -- .
Honorable D. W. Burkhalter, page 2 0 -6512
As we interpret the above provision of said consti-
tutional amendment, the question of how the Commissioners’
Court may reallocate the taxes must be specifically stated in
the ballot that is to be submitted to the voters, and If they
vote affirmatively, then the reallocation, as provided by the
election, must remain In force for a period of six years, un-
less the question is again directly submitted to the qualified
voters of the county.
For a further discussion of this question and our ln-
terpretation thereof, we enclose herewith a copy of our Opinion
No. 0-6477, approved March 27, 1945, and addressed to Honorable
G.C. Murrell, County Judge of Sterling County. We trust this
will answer your first question.
In your second questlon you state that in October,
1927, road bonds totalling $650,000.00 were voted to build
specially-designated and named highways; that the bonds there-
for were sold and the road built, and there remained In said
Bond Fund a surplus of $lO,OOO.OO, and that the State of Texas
is now taking care of the bonded Indebtedness. Under the above
facts, you ask this question:
“Can the Commissioners’ Court now use this
surplus $lO,OOO.OO to buy right-of-wag and build
fences on another road, farm-to-market road, that
will be taken over by the State. If not, for
what purpose can this Fund be used for?”
Since the bonds were Issued to build particular roads
named, said funds cannot be used for any other purpose until
said-bonded Indebtedness is fully paid. It Is true at the pre-
sent, as you state, that the State Is now paying these bonds.
This is done, however,. by each Legislature passing the neces-
sary enactments to authorize same to be done. If the Legisla-
ture should fail or refuse to pass such a bill at any session
of the Leglsla.ture, then the bonds would necessarily have to be
paid by the county. The bonds are not obligations of the State,
but are the obligations of the county, and until said bonds are
paid the county should not use said fund for any other purpose.
This is the doctrine laid down b our Supreme Court in the case
of Moore v. Coffman, 200 S.W. 37 t , and the many decisions render-
ed since that time, which have followed the rule therein stated.
See our Opinion No. o-4078, a copy of which we enclose.
In reply to that portion of the question as to what~
the county may do with said $lO,OOO.OO, If the county desires,
it can Invest same in Government bonds and hold the bonds until
the road bond Indebtedness Is paid. If at any time the county
should need this fund to pay any portion of said road bonds, of
Honorable D. W. Burkhalter, page 3 o-6512
course, same could then be cashed.
Very truly yours,
ATTORNEYGENERALOF TEXAS
By s/George W. Barcus
George W. Barcus
Assistant
APPROm APR. 16, 1945
s/Grover Sellers
ATTORNEYGENERALOF TEXAS
GWB-mr:mrj:wc
Enclosure
APPROVED
OPINION COMMITTEE
BYa, CHAIRMAN
Untitled Texas Attorney General Opinion
Combined Opinion