We acknowledge receipt of your letter of recent date wherein you ask for an opinion on the quallfloatlons of voters in bond elections.- You particularly ask for oi.@' construction of the Supreme Court's opinion in‘the case of Gus A. Marlcows@, et al vs. J. T. Newman, et al., 136 S.W.(2d) 808.

In our Opinion Number o-1178, a copy of which loIn. this dsnnrtment held that "all oer- is enclosed her----, ___-- __r__.~._-~~ -.-~. ~..~ sons-who had paid their ~0~11 tax and who owned taxable or was assessed Ntlcle 2955a, Vernon's Ai-bottited CiViI Statutesj Campbell vs. Wright,/95 S.W. (2d) 149; TexasPublic UtFlLties Corporation vs. Rolland, 123.~S.W. (2d) 1028). In thatopLlnlon we also called attention-to the lact that there was pending before the Supreme Court a. certified question in the case of Markowsky vs: Newman, et al., from the Galveston Court of Civ11 Appeals-, as to the oorrect interpretation of Article 2955a, Vernon's Annotated Civil Statutes. .~

However, after studyingthe case it is our

opinion that the court held that the fact that taxpayers *2 Honorable Charles S. McHillan, page #2

did-nbt r$nder th8l.r property untF1 after the tiiue set (Artlole 1043; R. 6; 3.).did n6t preveiit by’ statute theiP f&m voting. It #eei~s~that~th6 fatits.ln“thXs case we're that 811 of thk~taxpayers had actu8lly‘rendered their prapertj f-or tax&i&n prior tb the eli$ction but afuep the tX.me set statute foFmakiag thq rehdiflon. "3:: The Cotit held that hb statuth~settlng the time by which rbaditibn must bc-made~.vab'airecto~and-not- mandtitbrj. We think-that-the re&sbiiln& tisijd by-tile Supeme Court in'~this ciiWiiiai~ai%s Very btiiMi@jr that the court might hold-that asseijsment; m the tisseiaor iiouli3 hot be shfficibtit and that the pPoperty“must be Mud&&d by the-tai@~eti hiibself'~ Hiiwuver, ti do b6t‘ bellevij that tht'cabb i3an be construed to foti a basis of a re'varsal of'.Campbbll vs. Wlght and‘Texas'FubIic Utllltieb Coiijporatioa"vb. Holland, oh the polnt:thiIt It is nbt‘heces&rjr tti psi-s~tilly‘aign a rendition sheet in order to be eligible to vote.

Until the Suprbme Cou% act!-on this pelnt, we feel that the ~jpln~ous of the CbuNb of'Clvi1 Appeals, cited'&bove, Is thb'law of'this State ani? &should be fol1oubd'l.n giving 'your lnstruatirnas to election officials.

Trusting Chat this answers your questtoni we are

Very truly yours ATTQWEYGEXERALOFTEXAS Claud 0. BGotLrman BY COB-s:mjs Assistant APPROVEDMAY 21, 190 _.

/s/ Gerald C. law& ATTORmEPW3EElALCFTEXAS APWOVED

Qpinioa' Committee By BUB Chairman