Case Information
*1 OFFICE OF THE A-ITORNEY GENERAL OF TEXAS AUSTIN
maor*blo wayno L8fovro
COanty Auditor
Clay county
Renrlotto, Toeras
d4r the faa a would B oan- be- 4rltsraa Into the Olay Oounty 8ionor8* court T V8laatlua Ita- mekr8, for tha ml- ton all oil, and atllitler rendwed alay oountf,.b6 *al- 800 requsrtln& thb qd.nlon tated questfun rbrda 18 meko a request ice an oplnlon ontraot entorrd into betwon Coaoriaalonefs Court end Pri- tt, farsr taluetlou Englnssra, whereby alay county Cormie8lenerr Court don- ttaot to pay Priehsrd d Abbott &OO.OO per mlllion dollars tcaluation OS all oil end gas and utllltl~a rendered in cfry Oorinty, be rrl- . id? There 088 not plaoad in tha bud@ for th6 jasr Sn whioh thla uontraat is made sati- metes to pay ,Eor said aontraot. Al80 ~ag.?rsnta *2 Xoaarablo myno L6i6vr6, Paga n
for suoh servloo8 would exoeod the r6v6nuoa frem the CJ666rsl popd if other obllgstlons droady bad&66 wers paid. There is no 6ourt order l xlstsnt aettirrg up a tax rate to teks oar0 of psyment, or the ursatln~ of an lat6rest & 6lnklng ftldl tar rate. And 6616 oontraot was never road in open Oourt bven though t&s obalrarn OS ths oourt, had arks4 the oomalsdonera if they oared to road QC haoo read said oontrsot. Alao the oontraot la ~lgned tho foar members oi oourt but not by the County Judge. But thsrs 16 an odor 6;prorlng ssld aontreat on the minutea of aaid oourt.
.I would approoLt6 a raply et your 66rllOSf Oonv6rlionOo.~
Ia the oaso of Roper vs. Ball, Z80 8.S. 2439, th6 t+rt_of cltf~~App~al6 s~rt~lned a aontr6ot 166do by Waoo Yl'eOstoM County with Thomas I. Piokett for oollestln( and information oonsornfng oil properties sad tho oompllhg Siring of ralu66 thetoo& It ns pointed out 66 the basis for that holding thsfthoss a6nloo6 involrod 6n l xtrao r- dlnsrr skill not D0660860d br an ordlnarr mrson. The power-of the4 0omm~66l&er6~ Goart to 166kG Sontraots 0r 6ho eharaotor intolcrsd In Roper
Is the ease at Marquart ~8.
W quote from the l ass of Roper va Rail, oupra, as followa:
aExpre66 authority howwer, 1s glveh to tha ooIsal66lo66r6~ oourt over ths anbjeot oi the levying of taxes end requlrfng all proper- ty l ltust64 in th6 oounty to b6 proprly as- 66666d to kar its proportion of ths bar- don of taxation sorordln& to its value. 860 authorltioe above oftod. Ths gsn6rsl powors 60 glron to th6 oaamlr6loner6~ oourto r6 o?
little preotloikl value without th6 further authority to use adrquats mess6 to lnsuro th6 *3 Hoaorablo u6yaa Lafovre; Peg* S
Proper, lntalllgant a~fmetlra amr*$*a thereof. The Constitution require8 end pub110 p*lioY demanda that 611 taxable property shall oontributa it* ju6t proportiaa to the expen606 of 4sovernm6nt. The PU'pOSa of the oontreot under *Ou6ldar6tlOn waa to aid in SaOWing au& rasalt. Tha 66rViOO6 be rendercpd oontraoted oalled for lntormatlon ana xperienoa not pOS- SWJsad by the ordiary p*non. So far as they 6fiSOt6d the diaoovarp, aa6assnent, and valua- thI Or IUXT4UdOroa oil pTOp6Tti46, they OOdd not bsva bean perfornud by the oounty a6*eg*Or onl**s he po66a66od extraordinary lnfomtla and azp*ri*nO* along the required 1ineS. Ha taatiiled In the ease, and under oath dls- OlSitwd 6uoh qualifimstion. Halther oould tlm OQXlUZi66iOll4T6' OQUl?%, Sitting a6 an 6qU6liz6- tlon board, perform ita funotfons efl*otlraly without auoh expert aid. The oourt so dealarod, in offeet, when it entered into the oontraot.
It does not appear thaf It x*6 tl;e intent or effaot of the aontraot that Plokatt should per- form the dutiel hpO6ad by law on any tIte ottloetro oonoerned. On the oontrarg, it da6 appear that It6 purpose ~6 merely to aid suoh offloers in the effaotl~a ~r?omano* of th*lr Te~~eOti~e dutiO6 . . . .
"The nraklng of the aontraot under aonsld- *ration was within the lspli*d power posseesad by the oomml66lon*r6' aoUt O? fi**StOnO Eounty, and 6uoh oontraot dfd not eontenrg~ata the par- rormsme *aid Piakett of duties imposed by law Upon either the aeaa66or or oormi66ionsr6~ oourt . . . ."
l?a do not have the oontraot in qu*atiOn before u6, therefore, we *an exproas no opinion as to th* V*lid$tY Qf ths SOnX3. However, the above mentioned Oa*** *rpr***lY hold' that the m6king Of suoh a oontraot for the OOll*otlon *nd ae~embabl~ 0f Information atmoernlng oil imp*rti** *nQ fb- gong or the r*iu** thareoxs 1,s within the power R***e**ed by ths ooaml*6loner*' OOUSt.
Under the faOt6 Stated in POW l*tt*r, it b aP- parent thet when ths bu3gat fm the OOUW w6* Pr*R*rd *4 Hanorablo Wayne Lafevre, Page 4
the bud&i oonteined'no proridlon for erpendlture~ ciuoh au are here larolrwI.
Artlole 089a-11 provides In 2srtr
he Oouaty Court, and taxsa
leviad only in aooordanoe therewith, and no ox- ponditura or the rlulas 0: the oounty shall there- after be me80 except in &riot oomplle~oe with the budget aa adopted by the Court, 6xoapt that mergenoy expenditures, In oaaa of grave publio to meet wiuaual and unioreoeen oon- noeessity, ditlon# rhioh oould not, by reasonably diligent thought and attention, have been inolutWi in the original buQ@t, my frwn tim to tini@ be authoriswd tha Courlr BP mnem&aents to tha In ~11 oaaea Wh8rt! euoh CBUWid- original buflg8t.
meat to the original budge0 is mado, a oopy Of the ardor of the Court l mWIing tha budget shall be tiled nith tha Cllerk of the Couuty Uourt, aad attaohea to the buQot 0rigiinally aaopted.~
Aa 00 erpenditua'oa of the fund8 Of the County Bhau k made woept In strlot ooqplimea with the bu&& as adopted by the Oolat as the budget eontafnr no~grovlsion with rbfbr- enoo expenditurbr, ourh a@ are iswolvsd, it ia our opinion that the county oannot expend its finds for auoh purpoaa, with- out harb oomplle& with the budget la% that the rorogolng fully amera fout in- TruotLnp
qulrr, we are