Untitled Texas Attorney General Opinion

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN Ronorable R. 3. Wyche County Auditor (4 oregg count+ Longviev, Texas \, \ \ '., ', ----‘~...-.) \ Dear Sir: Oklnion No. O-207L ,_ '., Rer County Budget -‘--,. '\ aster Septembe at lea8t# aonle t@ui a year‘;Sn &banoe, and pmtlouUrly sine0 ve t-lo, not. have @erQthe first year*s experlenae 8s a guide. "In your opinion la the county budget OSPioer required to take Into any Bocount in inking his lg(il budget the possible revenue 3.x11941 to the oounty provided for under Article 6671q?" Article 689a-9, Vernon's Annotated Texas Civil Sti- tates, reads ai follower sWnorable R. S. wyche, P-e 2 Yehe County Judge shall aerve 06 budset offl- oer for the Gonaiaalonerat Court in each county, end during the month of July Or each year he, Ea- slated by the County Auditor or by ths County Clerk, shall prepare a budget to oover all proposed expen- ditures of the oountg govemsvmt for the aueoaed- WI Y-. Buoh buaget shall be eamUWJ.y itemiaed 80 88 to ma&maa clear a OOltI&%‘18Otl (La preotioable between expenditures includad in the proposed bud- get and aotual expenditure8 for tha aame or slaillar purposes ror the preceding year. The budget mat alao ba so prepared as to ahw aa deiinltely as poaaible each of ths v8rloua project8 for vhlch appropriations are net up in the budget, and the estimated aa&ountOS money ofU%?led in the budget for each of auoh pr@ata, The budget ahll also oontein a complete rbanaial at&emnt of the uountr, ahwlng all outstanding obligationa of the oounty, the oaah on hand to the aredlt of eaoh and every fbd or the oounty goYerlnuent, the funds M- oeived P-m all aouroea d-w the pretioua year, the fund8 wallable from all aouraea during thr, ensuing yew&r,the e*t~ted revenues WaQ.able to cwer tha pro~oaed b tandtha tllmted t or tax whioh vi11 be--GM.” (lJr&ato*lng~~) Article s&a-10, Vernon’s AmotEted Texas Clvll ata- tutea, read8 aa follovar ‘When the Oountg Judge Ma oampleted the bud- get for the aounty, a oopy OS it ah4311be f%ed titb tgb p+r$ 0s. +I County COW-, and it aballl be mailable for the lnapectlon or say taxpayer." Artiole 6&a-11, Vernon’8 Annotated Texas Civil Sta- tUtS8 Ceads ISI) fOllW8: "The Conunlsa5onera~ Court In each county ahall each year protids for a public heariag on the couuty met - vhioh haariog shall take place a 8oma &te to be nwed by the Cosaalaalone~a’ Court aubaequent to A-t 15th and prior to the Iem of taxes by aald Colmlaslonera ’ ccwrt . Public notioa alms11be given Eonorable R. S. Uyohe, Pqe 3 thatonsalddrte ofheaxl.ngthebud&etaa prepar- ed by the County Judge will be oonai&red by the Coaat.lasloner6~ Court. Baid notloe shall naam the hour, the date and the phae vherethe l%earLiqX Shall be oonduoted. Any taxp8ymr of suoh oount? shall budget&a pr&redby the County Judge ahallba aot- ad upon by the Commlaalonera~ Court; The Oourt shall have authority to amka auoh shsnges in the budget 88 in their judgment the Irv varranta8nd the interest of tha taxpayerrdemand. When the bu&8t has been flnall~ approved by the Coamlsaloners~ Court, the budget* aa approved by tha Co ur tlh ib ll bu filed vlth the Clerk of the Oounty Court, and taxes levied only la ~oorbuwe therwlth, aad no expenditure of ths f+undaottka countyahullthere- after ba mule exoept In atriot comMano vlth t&a budget a.8 adoptad-br the Court. Exoept th8t omw- genoy l~ndlturea, In aaae OS gmve pubUc~neoeaa~ty, tomeetuauaualaad mforeaeencomUtlonavhiohomld not, by reasonably diligent thought and attontlon, have been l.nolW in the oflglnal budget, may from tirtotimabawthoriaedbJ theCeurtu(~g&zanta to the origtlnl t. In all oea88 vhere auoh aamd- mat to the erlglaaT budget la made, a oopy of tha order oftike Comt amuadlzqthe buagetU%llbe tiledwith the Olerk of the County Court, and rttaohed to the bud- .get origlnal~y adapted. Y%e County Judge shall, aftec the adoption of the county budget and prior to Oatober. lgth of eaoh year, file vlth the State Coaiptrolle~ at Austin, Taxaa, a true and comot aumsriaed atstewnt of the adopted budget, vhloh atatmeat shall ahw the tot81 amount adopted for mh of the aeve#l dlvialona of the ooun- ty’u aotlvitiea and outstanding ebli(g*tlom together vlth tma and axsot oopl.rs OS any revenue eatluntes, f.%nkm3l.alatateammta antlba&snoe ah&a crqulred toba aontained ia arid budgets, a& the aoFFMtnea8 o? said ooppies shal.1 be avom tobythe #our&y Judge aad county Auditor, and In oountiea vhlah hfmo M Oounty AudItor* by the County Clerk. The State CoWXollOr nom'able 3. S. WgChtb,PS@S 4 ahall note the &ate rm which s*tatemnts are filed with him, and preserve them For not less than two (2) years after the Ootober lrt Pillng elate. Pro- vided, hovever, that in Cr1.lcountlee Of tble State oontalnS.ng a p&pulation ln dxae8S Of thlWJ hundrecl and fifty thourand (350,000), eOcording to the last precedm United State8 Q~MUS, the provi8ionrr hem- of shall not apply to the makin of suoh county bud- gets, and In such counties all mottera pertalnlng to the county bud@ shall be @mewed by oxlstiag Law." Artiales 6674q-l-2-3-4-5-6- (a , (b , (a , (d , (e , t&,), (h), (lla (jj, ('1 (11, (~1, In), to), ha ida ir)- -g-10~1l.+12-13 end 4, VePnon II Annotated Texas Civil s~tutss,kntmla5 the state ~8UB@tiOIIkv of 60LKltJalxlroul wtpiat highvay bonds, p~ldticb lpsthM.8 by vhioh the Sate of rem my acmpmmate ootmtlefi and road dlotrlcte for expendi- t-8 me \Igonhi&Ways md h%teml roads m&P the ooldit%om d mumera set out in 8Ud 8trtUte8, tbo VO~~TBIWWto be here quoted. Ue quote m Art1Cl.e 667%-7(h) a8 f0llOwSt "Hot later them Septeatbw 15th OS eaoh yew the scrldrioard aballaeaertainthe exautamountof arone~ vhloh bae been rllocrted to the ssld &tier&l Iioad&uaount~o~ suchflsaalyearmdvbiahrtthat time i8 available. The Board shall allocate to eaah OQuntg it8 proportionate yart or the lEOtie in said Lateral Road AcoOunt, vbloh alloaatlon 8hRu be determztnmdr'a the follovLng DIBozy)r: "(1). One4enth of the money in said Aaoount 8htil be Sl~oaNASd UpOn the -828 Of n, deter- xLned by the ratlo of the areu ai the county to the total ama of the State. “(2). Tvo-tentha of the Rode8 in 8ald &aount shall be a11txated on the be818 o? popuUtlon aa- cording to the last preoedlng Federal CemM; dstu- ntined by the ratio of the population of the aounty to the total population of the state, Eonorsble R. S. wyche, P6&e 5~ “(3). Three-tenths of the mnie8 in said AC+ count. shall be allocated upon the &818 of the number of rator vehicle8 reglrtered during the 1-t preceding re&8tXWtiOn year, determIned by the ratio of the nuuber Of such vehicle8 LWgi8teIWd In the county to the total mmber Ngi8tered In the State aa 8hOm by the Official MpOrt of' the State Rlghvay Dspartment. "(4). Pour-tenths of the monie8 in 8ald AC- count shall be allocated to the counties on the baris of lateral road mileage, detem&amd by the Mtlo 0f the mllerge Of the late&?al roads In the county to the total nileage of lbteral road8 la the State ae of Jarmary 1, 1939, a8 8hOWaby the record8 of the State-Fedeva Xii&way ~lmnlng Survey and the State Righvay Dwirtmnt. "If the rea0wl8 of the &&way %pertmant urd the State-P&era1 Rlghvay Planning Swvey are 8uoh th8t, ln the oplnlon of theRighvayC0ml8810nor of my county, there 1s a reasoznble doubt a8 to their aoo~r- my, the @#w8y Comlsalon my autborire an lndepen- &da SUl’WJ tQ b0 andO Of ttl8t OOUXlty'8btelW1 X%Md Idleage Upon it8 0vn motion oc on the appl%aatlon or aald uouaty. The expense Or 8Uuh 8kWVOy8ha1.l be borne by the aounty. "The monies atlocated to eaah oounty from the I&teralRoadAaaountrhal'lbe usedbyreidoounty first for p~yiq the pr%n13iprl, intereat rad sinkln& fund requlreaents usturing during the fiaerl year for which 8-h aoney vat# alkmated t0 ruoh county onbonda,vamant8 andetherlogal obligations tiausd &or to January 2, 1939, tIm proueedr of vhioh we- aCtu&ly 8xpsnded b RQQuiCi~ Fight8 Of way fQr State deal-ted highvaya, it being the intention or the Leglalatwe to deeltpeurte and 8et lbpsrt 8Uff'leiant pioruy to pOy Off WId dlWhM8e 8rid OUtPtudling obli- @btlonS iaoum?sd f&U'PI&St Of Way &OQU.tSitiOtL Rurd8 reaialnlng tit.heUterURoadFund ofanyomntyaftter the payment of said rlgbt of way obligationa may be gonorable R. 3. Uyche, Page 6 wed by the oounty, under the dlreotlon of the ConmlssIont3r8 Court, for any one or all OS the fo11ovlng purpo8osr (a) for the aoptiltlon of rights o? vay for aounty Lateral roada and ror the payamnt of Isgal obligation8 Incurred there- for prior to Janwry 2, 1939, (b) for ttm oon- rtrwtlon or laprowaent of aounty latwal -8, (c) for paying th8 princlgol, Intereat and sinking ?und requirements of any bond8 or warrant.8 whloh ware legally i88wd by swh county or Road Dlrr- trlct prior to January 2, 1939, the prowed of vt&zhvow actually expended In the cowtrwtion er laprowaont of lateral county roads, (d) for t.h0 -88 Of 8\rppleBIersting?Ul'& SppFOpr~ted by the United State8 Government ?or Work8 Pro-88 Adminlrtratlon highway aonstruotlon, Publlo Work8 AChininirtMtiOIIhIghway oonrtruatlon, and 8wh other punt8 o? Pedenrl ?und8 as amy be taLde available to the oountler o? this State ?or oounty UteMl road ~OWtPUOtIOn, 8d (e) ?OF the 9z@poae 0r oooperrt~ 91th the State Highvay Dsprrtment and the Federal Oovemmnt la the oowtruotlon of farm-to-mrket rouie . “After 8wh rllocatlon here been made to the 8eWMl CtOUllti~8in the Strta, the-.'Bomd 8h11 in vrltlng notl?y the Chaimm of the Ooad88loner8 Court of each oounty a? the &ount which ha8 been medlted to th8t county. A?ter meelvw 8aId WtiW, the cOnsli88iOMI'8 COUl't 8hr11, WithIXA sixty dayn, notify the Board of the murumpin vhloh It h&8 exereloed it8 option a8 to the one or more 8peoifIed we8 of said 8umey permitted under thi8 Aat .* You 81'8 l'e8Peet?U11y advlwd that it is the OplXLlOn Of this dapartrnent t&t it i8 t&B dutg Of the OOUBtgbudget 3,: ‘1 %mble 8. 9. Uyohe, Yego 7 e a rea8otsbl.e estimte of the revenue8 in or&er to COP- ply with Artlale 68ga-9. I? Upon diligent inw8tigatlOn and Znqulry the county budget 0??180r 18 unable to naks aa In- telligent or wQnabl.0 e8tlmate 0s thi8 aatter ha 8hOuld SO state Inthebu@et. Very truly youra ATTCRHBY CEFBl?AL OF TEXAS Wm.J.Faxmlrq u A8818tPnt COMMITTEE