Grover Sellers AUUTIN m.TRxAs
Hon. Marion McGee Opinion No. O-6134
County Auditor Re: Construction of House Bill 108,
Hays County 48th Legislature, in regard to levy-
San Marcos, Texas ing taxes.
Dear Sir:
Your letter requesting an opinion upon the cap-
tioned subject has been given careful consideration by
this department. We quote your request as follows:
“Is the tax levy not to exceed five (5) cents
on each 3ne Hundred Dollars valuation authorized
to be levied by the Commissioners Court under House
BFll No. 108, of the 48th Regular Session, to be
construed to be part of the constitutional General
Fund levy of twenty-five (25) cents and not to ex-
ceed it, on each One Hundred Dollars valuation, or
can it be in addition, separate, distinct and above
the General Fund maximumof twent??-five (25) cents?
“The’Commissioners Court of Hays County has
been petltioned to call a special election to make
this Act effective in Hays County and as our General
Fund is now over $$?,OOO.OO in the red, we are anx-
ious to get ,:anopinion on this question.”
House Bill 108, 48th Legislature (codifjed as Article
4436, v. A.C. s., reads in part as follows:
“The Commissioners Court of each County of this
State having a population of less than twenty-two
thousand (22,000), according to the last preceding
Federal Census, is hereby authorized to levy a tax,
not to exceed five (5) cents on each One Hundred
Dollars valuation upon. personal or real property
for the purpose o h creating a County Health Unft,and
for the purpose of buying necessary vaccines* and. to
pay for necessary medical services required for the
immunization of school children and indigent people
from communicable disease s, and to pay as much as one-
half, or any portion thereof, as they may deem reason-
ably necessary for the medical treatment and immuniza-
tion of indigent people who are not paupers. This
Hon. i4arion McGee, page 2
Act is not to be construed as mandatory upon said
Commissioners Courts, but shall only become effec-
tive in any county having a population of less
than twenty-two thousand (22,000) after being ap-
proved by a majority of the property taxpaying
voters of that county at an election called for
that purpose by the Commissioners Court after re-
ceiving a petition signed by not less than five (5)
per cent of the property taxpaying voters of said
county requesting such an election.”
Article 8, Section 9, of the Constitution of Texas
provides, in part:
“. . no county, city or town shall levy more
than twent;-five cents for city or county purposes,
and not exceeding fifteen cents for roads and
bridges, and not exceeding fifteen cents to pay jur-
ors, on the one hundred dollars valuation, except
for the payment of debts incurred prior to the adop-
tion of the amendment September 25th, 1883; and for
the erection of public buildings, streets, sewers,
water works and other permanent improvements, not to
exceed twenty-five cents on the one hundred dollars
valuation in any one year, and except as is in this
Constitutjon otherwise provided; . . .L(
The abw e constitutional provision, and particularly
that portion thereof dealing with the levying of taxes by the
county for county purposes is the only authorization by wh!ch
a county could levy a tax Ltor the purpose set forth in House
Bill 108. It is well settled that Section 9 of ,Article 8 of the
Constitution fixes the maximumrates of taxation that may be
levied for the several purposes therein specified. ,Ault v. Hill
County, 102 Tex. 335, ~16 S.W. 359; Carroll v. Williams, 202
S.W. 504. The limitation for county purposes is placed at twenty-
five cents on the one hundred dollar valuation.
Therefore, you are advised that the tax levy permitted
by House Bill 108 is to be considered as a part of the levy of
twenty-five cents referred to in the above article and section
of our Constitution.
Yours very truly
APPROVED AUG16, 1944 ATTORNEY GENERALOF TEXAS
/s/ Gee. C. Blackburn By /s/ Robert 0. Koch
(,Acting) ATTORNEY GENERALOF TEXAS Robert 0. Koch, Assistant
APPROVED:OPINIONCOMNITTEE
BY: BWB, CHAIRMAN
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