OFFICE OF l-H GENERAL OFTEXAS
AUSTIN
.T
. SS0,~ being Chapter l56,
e Thirty-66renth Legiala-
rti OS the Stat6 ad valorem
or a pdritd Got traaty-
You aavbe 08 that
one-half of the mate
web perlm3 of tS.ma but
e 8ame prlaolpala applied in
d also awyto gm!mitKlebergCounty
the..8~aSl~.~~d-~~~~e~sua ,*a*ea awlrine
You repusat b&r 0pZnion as to r&6-
~0'00also advise
that 6ino6 th6 Stat6 ad valor6~ tax06 have been hw6toiore
ooll6ot6d in Klsberg County and seti to.coqgi chri6tl.
wkthoat gi~lng ~xbeberq4wpty.tbe bejnhXt of she ho3568~8aa
8iamptl&i, rcldxmg Coufity oan n8w retain -all of the state
ad valoma taxes ooUeot6d in that 6otmty and,mf&eno tru-
the lusti~~iionmt.0 am-pus ahriatf patfl xbberg a6wy ha6
ln that tanner aollested the 8nioumt ot Stats ad valerem
taxes thFls levied txpon hossertead prop6rty aI.~&astlm maat-
.pvrnt of the aiareaaid eonstitutiottal provbfion fin 19ZW.
Honorable J. E. Etdd, Jr., Page 2
You request our opinion 8s to rhethsr you am oorreat lu
thEt conclu~l~n also.
It must be born8 in mind that our oplnlon with
reremnas to th8 homestead sxmption ratter turmd~upon a
aoustruationof Article 8, SeotIon l-a, of the Constitution,
whloh exempts #S,OOO.OO of the taxable taltw or re8Idwas
homestead8from taxation for State purpose8 with the p&+
rislon that such exemption shall oat apply to St&e tax88
rexittedwlthln tboss counties or other polltiaal mbbirl-
8loris*ho were .reoelrlngrwIwIon8 ot State tam8 at the
tim or the enaotment thereor. Wlllaay:county, as ~811 88
KQabsrg Couuty 8nd others, were not re8elylng r6~~188lomi
at that time and on thfitaooount did zmt rall uIth$n the
exoeqtlonto the exemption thus allowed. Bawaver, that
oon8titutIonalpmvlslon ha8 nothing whetteoever.ta do ulth
the qleetlon a8 to whether gleberg County along ,vithother
countlss In the State will reaelve a rwitmioa OS ens-half
of the State taxes colleoted during the next SIye mar8.
That question must be aet8rmlmd rropath8 set Itaeli. SaId
Senate Bill Xo. 224 grant8 and donate8 to the oountiee for
a period or fiye years, beginning with the taxable fear
1940, one-half of the State ailvalor- taxes fur gwerrl
r8yenua purpose8 not heretofore donat or approprlatodfo
8~7 ootmty, dietriot, olty or other polItIo8l subdirialon,
with 8erW.a exoaptlons. A part of the oqptlon to that a&
reads as r0ii0rra:
-* * ~rovldlng~that nothing in this Aat
shall ammd, alter, mo&Itr or repeal any dona-.
Mon.-grsnt or rexlesion of tee8 haratoiora
na& to auy oounty, olty. town, village, pre
oinot, politlasl subdIrieIon.ormunlolpal or
qua81-muuialpaloorporation;.prorIUIng that lf
the donation, remiealon or grant to any ~u8h
entity is an muoh as on8-half (l/21 0r the tax88
80 oolleoteil,this Aat shall rrot be efleotlys
during the life or suoh don&ion, grant or rb
mIssIon hsretofore made, but shall be etfeo-
tire after the explratiim OS suoh prcwlmmly
asde rex@~Ion, donatloo or graut; provIUng
#at If the donation, mmI88Ion or grant of
woh cmtity be less than one-halr (l/2) 0r the
t8xe8, thle hot ah@1 r8mIt the dlfferonoe be-
teem the remI8sIon, (pat18 or donation hereto-
rore maBe and one-half (l/z) or th8 times
122
Honorable a. H. Kldd, Jr., Page 3
oolleotedin such area; provided that Whem a
donation,r~~ni8slon or grant has been hereto-
fore made In an area oaueP~b an area~lees than
an entire county, this Aotshall donate and
grant one-hair (1/e) or the taxes oolleotea in
the county outaide or woh area for the llre or
thee Aat; providing that where tUXR8 ham b8en
donated and granted her8tofore‘toany author-
ity* which donation and grant IS contingent.Up-
on an allooatlon0s a Federal grant, and 18 not
y8t effective,auoh donation and &rant by the
eta* heretoforemad. Shall take peoollenee
over the provisionaor thle Aot to 'US extent
of any oonfllot herewith; providing that.the
term, *donation,&rant or re~~laaion heretofore
made* shall Include reml~sions, donation8or
grants made by the Regular Session of the Forty-
sixth Le&lature;* * *v,
seotlon 2 0r saIU Senate Bill, m3. 224,~reada as
r0limS:
'SW. a. Bothlng in this Aot Shall esmnd,
alter,XSlYi?y,or reps@1 any donatlan, grant or
IWR~SS~OZI 0s taxes heret0torS~mado t0 anr aountq,
alty, town, 'rIllafZc,
- . preo*at, polltloal
_- - 8ubdI~S
alon, or.mazuarpar~r 93lSSX-JlNUUOl~ OO~WtlOn.
*If the ~donatlon,remlesion or grarit
to any
Suoh e-18 as muOh ds one-hall (l/8) of thb
t-8 80 OolhOted, than thIa Aat Sbal1 XI& br
SffSOtiV@ 88 to the :@IXeS OO~eOted in 8Wh aTOe
during the life OP su6h donation, grant or re-
JdSSiOO heX'etofor8 made, but,shall be effeotin
after the expirationor 8uoh pre~louslyma* se-
SliSSiOll, bonation, or grant if 8uOh SrpiXWS prior
to the expiration0s thla Aat,
‘If the donation, grant or X'eJdSsiOU to #Wh
SY.Ltity~SS thEU5CVZLe-@S&if
(i/3) Of tie taXe8,
then as to Suah aX'Sa this Aot 8hd.l Ze&t the 61s
rercmoe between the IWII~SS~OZI rant or donation
heretorom ma&e and 0n0-hair f&I) or the texee
0ou00t8a ln aaah areas and after the expiration
0s such grant, domition or remItiDIonheretosari
JMaf#, if SUSh eXp iwSp r io to
r th e lXp iSUtiw Of
this Aot, this Aot 8hSl.l rdt OnS-hall (l/a) Of
the taf48 aolleated in808h araa tar the rema~ar
0s th0 iire 0s this ~cit,
Honorable J. H. XIdd, Jr., Page 4
Where a donation, rau.lsslon or grant has
been h-re 11~5de.in
an area whIoh IS less
than the entire oounty, then thle Aat shall re-
tit, donate and grant one-half (l/2) of theead.
VU.lOremtax88 oolleoted in SUOh OOplltyOutSide
of suoh area for the liie 0s thle Aat.
"Ia oountlss wherein taxes have been don-
ated or granted heretofore to any authority,
and which donationand grant Is oontingentup-
on an allooation of a Federal grant, and la
not yet erfeotlve,such donation and grant by
the State heretoltoremade shall take.ptieoedenoe
over the provIeIon80s thle Aot to the extent
of any co&Mot herewith.v.
"The term, ldonatIon,&it or remlesion
hereto?oremade* or word8 oi slmIlar ImpOrt
SW1 iXlOhld8 l?&S8iOO8, donations OS gl7Mt.a
made by the Regular Session or the Forty-8ia.h
LegIalature. *
Froma readingor the above y0uwIll see that It
18 quite clear that It uaa the Intantlon 0s the Le@lature
In the enaotment0s Said Senak s3Il.l Hoi 224 that the full
amount of the.State ad valurem taxes Should continue td be
oolleotedIn Kleberg County and reinltted to the City oi
COrpU8 ChriSti, the homestead exemption being allpwed.
He tiillnow OOnSider your SeOOnd~qU88tiOn.If we
were correot In our holding that the oltlzens and property
In Kle~berg County have been entitled to the homsateadesemp-
tions provided In Artlole 8, SeOtIon l-a, of the Conatltu-
tlon, and we believethat we were Corr8Ot, then the State
ad valo~m taxes should not have bean paid,and WneOtSd
upon homestead8 in that County sInas the adoption Of euah
constItutIona provision In 1999, That does not mean, how-
ever, thatgleborg County as an entity should have the
State ad valorem taX88 thus aolleoted‘pponhOmesteada. It
theleshouldbe any way By whIah euchtaxes aould be refund-
ed, such rerund should'be tp the indIvId~l taxpayer who
paaidthe saineand not to.lG&berg County. m observation
which we have itttiae;
we think, olearly shone that Xlaberg
county is not entitled .towithhold State a!lvalorem taxes
for the p~rpoae’of ofr8ettIsg the amomt of ad ralorem
taxes which has been a~lluoped organk0meateadafin glebelrg~
Honorable J. 8. Kida, Jr., Page 5
County sinoe the adoption al said Artiole 8, Section l-a,
of the Gonetitation,
Hothing in the above oplnlon should be construed
as an expmesion uotmertling the oonstitutionalltyor an-
6Qnstitutionalityor seMt6 Bill NO. SS4,
Ionss very truly
ATl'OR?iEYCENERALOFC5XAS
GlennRi Lewis
Astiistant
APPROVEXA~~ 21, 1939
Jz+tcdub
ATTORNEY GENEFiAL
OF TEXAS'