Untitled Texas Attorney General Opinion

47 OFFICE OFTHEATTORNEY GENERALOFTEXAS AUSTIN Norris 48 imm that granted to it bx tha Gonstitutl.on~i or tsglslatun. A8 etated by tEa Supmue uoaxt ot ‘&+a8 in 1 he OWN of GomlclEslon4r8’ owrt ot Leadisoa County vs. ~Am,IAo4, 15 5. W. (Zd) St%; " . . . As ssld bs th4 Court of CivilA5~eala in its opinion: tThe-o~ailcnerst oourt~iii a orsature of the stat-4 Gon8titutlon 45d it8 pwsrr are lllnitedan8 ~0ntr0u43a by tho CwAatltutioA and the laws aa pasee by tEe &gf4laturo.* Cm- stltutlon, art. 6, emotion 3.64 Ikaldwin v. Ratio eouaty, 40 Pox. 'Xv. ARq lQ9 S8 8. W 480; Seward~_'I. Falls Gounty PTori hi*. A& 846 8. W. 8owrnbl.e Prod grrl& Page 8 The outstandfug authority on the propmltlon of t%;4piquatea for which the caonstitutional fund8 AAY be 4x;r pendetl by the C4i~13&selo54rs ' Court is the 06~34 of Carroll vu. Wllllams, a02 s. Ii. 504, Supraw Coust oi Tsras. In this OQRO, the f3u~ssuw Gozrt 4peoItlo4lly held th4t ths a;oney 001140t4d for the various oo54tltutlonal fu~d8 oould oat bs spent for any other purpcm4 th4n th4 purpme ror whl4h suoh fund ~44 set up by the Constitution. fn 44 holdiqg, th4 court amiteb, al to11owsr * . Tars8 levied astaraolbly for any ep4elfio'pur 4e 0.v elaer of purposes dealg- nated in cwwloa r U of artfel6 a, siqra, maat bo applied themmto, in good fhith, . . .* It in the OpiAiOA Of thi4 dO~l-tW%Ut, thOlWfOW, that the Comi4dowant Court in usauthmlasd to pay t&o flsm of tax engi5eere lnrolvad to asstat aaia courtia 4valuAting oil prop4tilslr in the oooaty out of 1po1100of tE0 rorlous aQMtltutfoaal SUMS IO ssta Oountyr %6n lo no authoritiy for t&e payment OS this money out ot any fund exoept th4 genenl ft28a. In your 1otte.r you refer to a4lisquurbta.x t305- tW0t.l whewla pryBsAt iS Pada QUt Of th4 tEX !A4A4p 04b ltNWd, tdd0E OOZW bdl4A@ bo tii 0f the VafiOUll fwS or the aounty. l34ll~qw~t tsx eontraoteare not a~aloijous to tha oontraet in this 44s~ bboAU44 or the taot th& there Is ltglslativs authority Sor the paymAt oi delln- quent tar eontra4ts out of the tax SiOAey 4A 443leotsd. snob ppp;rssntin th4 4ase OS d8linqWAt tax 4Ontrwta wall upheld by t&o Supreme Court ot Tmc44 IA th4 4480 of Gow13.seioners~ Court OS Lfatlluon Gouaty vs. WaXlao 6upra. Tbo oauti u,pheld ouch peymtmt because of Chs l+&bLfIre authority. fn Balng 80, the must stated es i!olla*t ". . . The @oontrtwt ftsre doaa -sot lnrol~4 tha quo&ion of the transfer oi rpone;pImm wae rilnd 4x1another. Astial* 783s cruthorizss a oounty eomm.:~siansra’ Ootlrt *to psy for en sbstraat of prqmrty aase8ee& or unknown 4~d WlmAdQr4d froz the titxos, lntere8t atA& Qen- Rltp to bo aolleeted on 8uoh llilldli,' 8uoh paynonti betisg 4oUFtPngOnt upon tb4 Wl%U4tiQA or 4ueh t4x4spe,iAte.rcrat,4i%d penalty* Thla is &t,eglSlatiVGauthority for elm 4l#mmiasiowru' OOUH tct aontraot and pay for isu4h an abstract of property cut of euh O(PUtl6tfon.6,iaoludf~ the 8t6t6.6 part Or 6Uoh taX(18. 0r WhEA UOuid be th6 etatstr part of suabtare6 ii or when it was oolleoted and turnd into ita funde. . . .” In war lettsr yc;u aleo 66ked the tollorrdng Qua 6.. tienr wOuppo6s th6t tbsre ie no 16~ ptitbiag this, acd our Tax Colltmtor oosaente, and does do It, Cc what 6XtUd i6 b6 llabl80" Yime it ia to be prasuwed Chat the Tax Collector will handle the rpattsr propmly we hardly deasa it moenerr~ te anow*r ycur 1arPltQu68tiim.