Case Information
*1 TEE Arm-o-YGENE~
OF TEXAS
GROVXR SELLERS -N
Ax-x-0RNEY GENERAI. Acting
County Attorney
Throckmorton, Texas
Dear Mr. Burkhalter: Opinion NO.
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, 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 of su,ch county.” *2 - -- . 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 of the county.
For a further discussion of this question and our ln- thereof, we enclose herewith a copy of our Opinion
terpretation 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, 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 funds cannot be used for any other purpose until named, said 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 The bonds are not obligations of the State, paid by the county.
but are the obligations of the county, and until said bonds are paid the county should not use said fund for any other purpose. our Supreme Court in the case
This is the doctrine laid down b of Moore v. Coffman, 200 S.W. 37 , and the many decisions t 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 If at any time the county the road bond Indebtedness Is paid.
should need this fund to pay any portion of said road bonds, of *3 page 3 same could then be cashed. course,
Very truly yours, ATTORNEY GENERAL OF TEXAS By s/George W. Barcus George W. Barcus Assistant APPROm APR. 16, 1945
s/Grover Sellers
ATTORNEYGENERAL OF TEXAS
GWB-mr:mrj:wc
Enclosure
APPROVED
OPINION COMMITTEE
BYa, CHAIRMAN