Case Information
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mF.OF THE ATl’ORNLY GENERhL OF-TLXAS AUSTIN
Dear Rlrr
foronoo tho 8a.m l ot8 506 la four Opinion No.
hou8h it rrtorr othrr 0 alroW ml04 a908 by xuination ot the romlrrloa to the t the Tar Coll8otor oi oalhoaa county 8 of RR No. T, Chptrr 468, page 700 Law8 a8 amandod by @ Ho. ion8 krr of thr 1943 B l Omplrtrd ior thr prrlod oorarad bl both thasr ot8 Boptober let, lt41thra Jane 30th. 1044. - . ware that Port tha Oitr *Thr Auditor’8 rindingr
Laraoa had km o+rrpaid durlngthir 9ertob bt thenCalhoun thnty Ter Colleotor i8 tha sum oi #8,as8.68 an& rooom- mends& thlr 8~ bo rrrun&d to 08lhous &oontf br thr Laraea md that t& 8p1 of (eO?.41 8ob held Citt of Port in l aorou th8 Tax Collootor ba paid over t0 CalhoPo thr torn8 of 8. 8. No. Chaptar lR0, peer County undrr &Wr. 808 of tha 8088iOB
582 I ‘Tbr AUdltOrB barrd tholr ri5di5&@ 1 05 t&i@ iollowm
lng 8onolu8loB8 I
"1. That under the 1941 Aot balng IL B. No. 7, OhA9t.r 468, 9ae 780 Of Or tha 47th th8 8888105 hW8 88 l 9rndBd by 8. B. ~haptrr 120, h~i@htUr@, pa(r 808 of thr S08810~ IAWB tha City of Port Lavaoa war only rntltlod to reorlto from th8 Tax Collootor o? Oalhoun Qoont during the pmrlod ?rom the dfOOtiV8 data Of the i AOt tha l ffaotiro data Of thr 1048 AOt aB rsOUlld l UffiOiMt t0 @OV@r th@ annual Blnkh fund raqUir@mantr iOr bond8 then 188ued and @Old unQor tha pr0r18lon8 the 1041 Aot, 0r
"%i That ?rOa th0 8rr8Otila eat0 Or th8 194s AOt City of hraoa war l ntitlrd to rooalro from thr Tax Oollootor o? Calhoun Oou5tr a 8~ rurrioient oowr the annual 8inkin& fund raquiruwnt8 of bond8 r@qU1r@aI8nt@ than 188~8d aad @old plw 80$ 8uOh annual (until 8 TOat8 ruoh annual raquI.mmntr had bran aoOUm- lated). I
*S. It was uadrr thl8 Intrrpro.tatIo5 o? the80 Act8 the l llr@ oterpapaontr to the City of Port Lataoa that war arorrtalnob,
"4. The Mayor OS thm Cltr ot Port Lataoa protrrted a5d olaia8 that ImdOr the thr il5dl5~8 Oi th8 AUditOrB, tara@ of thr 1941 Aot t&LB Citl Of poti &t@Oa Wa8 $50 tit184 to all 0r the tax88 oolleoted for the Btato Ooneral th8 ritO@- Cal&u0 Tax OOllBOtOr Zund CoPntr Up t0 tirr aat8 0r the 1943 Aot thorra?tor war entitled to the an5ual 8inking rune roqulramntr 91~8 80s 0r aam, and tB Oa80 hi8 fIr@t OOlbtWltiO8 18 rUlrb Out that the N p.nluion fo r th8 l o-OanO& l U81Om ?UUa Wa@ -48 r.trO- 0 e Iv8 b#et&@ 1945 Aot t&orrfOr B&P14 OOPBBOB with rirrr oollootlon andor the 1941 Aot lartrad o? ulwn th8 tha 194s Aot bro8ma df@OtiV@ a8 805t8568d by th0 hUdltOl’8*
“WI rO@QaOtiUlky TeQUOBt JOUr OpI5IO5 OB the fOiiOW- pOi5tB t
“1. Taking Into oonrldaration tha 1945 Amend- ment to the 1941 rot, what amhut wa8 tho CItr 0r Port hraoa ntltlad to roorlrr rrola tha Tf~x Ooll8otor 0r County ulldor tha tena8 of B. B. No. 1, Chapter 4S8, paw 700 of thr i%rrIon hW8 of the 47th b&@latUrr, prior to the Sfeo- tiv8 data of tha Aaandmont to thr Aot br fho h~i@&tlW@?
_- t.10 City ot Port Ldvaoa .!!a. Whit ~unount wds. .fzom. tho TAI. c0uodtor:xd
bnt,ltl$d to-rooolvo Calhoun county. .uAd8r--the t:rm.-or s,- B,. -no e _ Sesalon bus of 1?5,%~~gtur.~28,.p~go 194a, Wh.ioh tinmndad the Aot mentionad in the preooodlng p.ragraph?
Anlworing your rirrt quortlon, wo quota Section 2 0s tho 1941 kot 4 whloh 18 in the fO1lOrtig langus t
Vor bporlod of twenty ( 20) year8 , oom- ‘menoing on Soptombor 1, ly41, fOilOrri5g tho pa@@-
ago of thi8 Aot, there 18 hereby donated and granted by tho state 0s Ton. 8 to tho city 0s Port Lavaoa, Calhoun County, Toxar, a11 Of tho not amount of al1 State ad relorom taxor lorIod and oollootod for State gonoral purposea, on all property, roal and personal, including the rolling @took belonging rallroad oompa5ior (whloh shall be aaoortained and apportioned aa now provided 1aw)in Calhoun Coun#$. Said money whon rocolred by tho City 0s Port Lavaoa ah611 bo uood by auoh City as an a nay of the State of Texas, In tho m(u1n.r provided r n thlo Aot, for tho oonotruotlon, repair isprovoment of ooa wall8, broakwatorr and harbor@. ”
Tho bona8 of the City of Port Laraoa wore sold whllo the above aootion Wa8 in offoot sad it io our Opinion that under it8 tornu the City 0s Laraoa war) antltlod to rmoolvs all 0s the not amount of ad ralorom taxer oollootod for tho Stato Ooneral rune br tho Tax Collootor 0s Calhoun County up to tha l rr00tit0 eat0 dot.
SootIo5 3 of tho 1943 liot road8 88 r0110w8: VrovI4ed, however, that the foro- regardlees of going provisions the amount donated to the City of Port Lavaoa, Calhoun County, Texas, shall hereafter bs limited to an amount not in excess of sum suflloient to pay the prinoipal, interest and other legal ohargeo, plus twenty (20s) per cent of annual requirements, until suoh tlmo as a reserve of. two (2) years’ roqulremonts hsve been aooumulated, i5Ttho 815klng fund on all bonds herotoforo voted, so&P, issued delivered by the City of Port Lavaoa, Toxao, and paid for by the purohasero thereof, and now outssuding, rindor the authorlty of thlo Alot. MJ oxoosa over that amount 18 hereby donated to County, Texas, for tho protootlon or pert Or the oounty out8ido the City of Port Iaraoa, Texas, *4 Muorablo Roy A, Barton, page 4
_ against 6alamitouo OVQrrloW8, by the oonstruotlon 0s So~r~ll8, broakwdterr dnd levaer. At the end Of 8 aoh month th8 A88O880r and COllOOtOr Of TsX.8 Of CalhOu8 Toxar, 8hall make a5 Itoalcod report under County, oath to the Comptrollor of Pub110 AObOMtB of the Stat8 0s Toxar, on fO~8 to bo rurnirh04 by the Comptroll8r, rhowi~ the amount 0s all ad valor.5 taxer oollootod by him for rtato general purposrr upon real Me por8onal property withIn the County of Calhoun, lnoludlng roll156 rtook 0s railroad oompa5io8, a8 horol5abov8 provided, me ho @hall aooompaay the Baas with an ltoalrod l tatomant @hOWing the run diBW8itiOD or all tax.8 oollootod and dI@po@@d 0s a8 heroin provie0d. Prior to the nraklng 0s the aforoSeId rtetoment at the end of oaoh month the City Troaruror of the City of Port Lavaoa @hall under oath make an Itomitod 8tatomOnt to the A88008Or ah6 Col- lootor 0s Tax.8 0s Calhoun County di8Olooing the otatur ourront or part duo roquIremen 8 0s prlnolpal, lnter- c ost and roeervo on bond8 outstanding Under authority of thi8 Mt. The 8aid fisso8aor and Collector of Tax08 @hall theroeftor fomard hi8 -Port to the Comptroller and ohall make a like report to the City Troa8Uror of the City of Port LavaOa and to the County County, Toxaa, and ho ohall pay over to the City Tree.- Calhoun Troaruror urer of the City of Port Laveoa an amount equal to but not In 0x0080 Of the amount neco8sarg iOr intOrO8t and lnkisg fund roqulroment8 la aooordanoo with the sworn tatoment ma80 the City Troeouror out of monopa aol- looted by him during the month from rtato ad valorom tax.8 l~lod ior gdnoral 9urpoeo8.
"Any oxoos8 money8 oollectod from raid 80Ur08, after doductlng uoh amoun'ta a8 are allowed bl law for a88088ill~ and OOllOOtin~ Bald t-08 after the r.- qulrod payment ha8 boon made to City Troa8uror Of the City of Lataoa aa hereinafter provldod, @hall be paid by raid AS8088Or and Co~oOtor to county of Calhoun County, Toxaa. the OOOa8IO5 Treaeuror of each 8uch romittanoo the City Treaauror of Port Lavaoa and the County Tree uror Of County, @hall oaah, ro8poctIvoly, oxoouto a reoolpt In duplloato rhowing the amount of money received by him SoIwardlng one oxoouted oopy to the A88eS8Or and COl.l.otOr Of Calhoun County and another oopy to the Conptrollor Ot Pub110 AOOOUnto of the State 0r ?OOa@. The County Trea8urer shall place all money8 rSoo1v.4 by him as heroin provided in a epeclal aooount In the County Deporitory, to be known a8 the knd In order to eooomplirh all Plood Control Aooount, legal purposo8 iOr the ~80 of ouoh fund, 8h.311, un6.r tiziyntrol of the County Comml8sIoner8 Court of raid
have all of the power8 dutis8 a8 hereinafter provl 8) 04 for the City of Port Iavaoa."
Konorcrble Roy A. Barton, pug8 6
Under the foregoing it will b8 l een that the City or Port Lataoa 'ehall h8reaftar bo llmlted to 8n mount not in l xo88e or 8 cum l ui~lolent to pay the prlnolpal, lntrreet and other legal ohorgee, plue ZCfc of the annual r8qulromesnt8, 8uOh time a8 l reeerw until oi two yeare’ requirement haw born aooumulatod in the elnklng fund on 811 bond8 voted, eold, ieeued and delivered by the City Of Port La+80a and paid iOr by the puroha88re thereof, now outstanding, under authority or thie Aot. Any l xoe;e+o~e~ that aaount 18 hereby donatrd to Calhoun County, Texae
The only u80 the City can rmeke of the fund8 80 donated 18 to pay the prlnoipal, other 18gal oharger on bond8 out- l tandlng and wh8n lt ha8 aooumulated 8 euifioient reeene to meet th8 annual requirement8 ror two yeare, taxer oolleoted thereafter in 8xoeee or the amount roqulrrd to l errloo the outetemdlng bond8 for that year hould b8 paid to County Treaeurrr to be plaoed in a epeolal aooount in the County Treaeury to be lmom ae *The Plood Control Hooount,m
Whatever eurplus the City had aooumulated prior to the effective date of the 1943 amendment hould be taken into ao- oount in determlnlng whether the City ha8 on hcmd a reeorve equal two yeare' requirement. The purpoee the 1943 amendm& wae to limit the amunt be paid to the City to an amount uffi8ient to pay the annual reqolrrm8nte ior one year plue an amount eurri- olent to eervloe thr bond8 for thr next two yeare. very truly
Tour8 ATTORNET GENERAL OF TEU3 By @L C. F. Gibeon A88letant 6FG:EP