Case Information

*1 Under Scnato Bill X0. 09, Aata of. Renulsr Session . _Port?eolxth Ltwlslatumi ro%.!3burslnn coricin d;sISzated Gouztles Ii Ernst T&s in such mounts RS thclr oountg tsx revenues are Izp~lrel by roti- son ot the purchase or lccse by the Fad- oral Covormoct ot cut-over tI&wrlor.ds ttercln. such oountIca Ml1 be cztitled -Id and rcaelre to paytIclp+s tbo befie- fits OP 'each .gaat or r6ldxmsmert Cur- Ins the year 1939 'from state ad volorm taxes oumently oollooted In said couu- -ties, end ~111 not, under the tezs of the Act, be:re;uIred to wait until 1940, or subsequcl?t pears, to receive suoh re- Imbursmout.

.OFZICE OF hTTCB%Y GEXZUL l?oioxber 9, 1939 Honorable George k. Shep$mC- Ccmptro~ler of rub110 Aoootits.

h~~stla, Tams 'Opinion 80. Oil205

Dear Slrt.

RIM DurluS tha ourreat tax fear. till the oouzties desICpcted

In Section 1 of Senate Bill Ro. 89, Aots of Ae;fular Ses- slon, Forty-olxth~L~Islature, partlolpate ln the great or donatlon of State sd valor= Flaxes nllowed by.suoh statute. By your letter ot Xuwst 10, 1939, yoi aubilit for the oplnloli or this deyrtms&t the follovfinr~ ouestlon, w5Ioh we 002r frm your letter, togother with su;jmtln$ facts: *I ~411 thsnk you to ref'or to Sen-

.nte Bill x0. 99, bots ,0r the EelFlar Session ut the ?ort;-sixth Lerlolatura, and a&loo w?~en the courtia3 113tc* tteroln nay gartici?ot.o.unt:er tho >ro- vision of this bill. YOU xl11 notice that Scotlon 1 be&s, as follows: **That Cron and after the effective date oi this Act, the Assessor and Col- ;;g;; or Taxes . . . * shall do certain .

"Vou all1 T.otlco in seotion 2, tbnt, *2 Eouorable CeorSe lf. Ghopperd, Noveribor 9, 1939, PaGe 2

tie08 in Sectloi 1 or ihts Aof,* , . . ‘the Co.zxlsslonen' court of mch coun- ty above naxd ohall at tbclr %giiar 6nnual reetlng es a Sosrd of EGuallsa- tzLo blLz; of each year’ . . . do cer- a . Vhls bIl1 was approved v&y 15,

i939, ahd becaxe effeotlve.uIncty days after approval. Vlll the oountles afieotcd by this

bill paztlclpste In the taxes paId dur- ing this year? WOnr tuxjmyllnr; year, of course, be-

gIus October 1. 5Il.l ‘these douutles partlclpato In 6elInquwt taxes that am-ma belq paid, provided they hsve lpet all re~ulraxents of tho hat/P senste Bill X0. 69, Aotq or Re,@ar Session, Forty-sixth Legislature, Is an Act grantinS aid to certain namd couztlcs by ?ay OP a p;ront or dozmtlon to such coun- ties of such auouuts the atote ad valor@~ taxes 110 such oormtlos havo lost In county ad valoreu tans by rcanon of the purohase.by the Fodoral Covenxaent of 1aaGe aoreagos, thereby reduolnf tho taxablo vslua oi such counties. The first four, sections or the Act under couslderetlon sot up thcpmcduro to be followed by the.state and county tax ~~;&O.s 1n'detemInI~ the emant of tMs aid or dona- 3eotion'l prwldca that thb Assessor aud Collector of &xes for the oounties to beceflt by this relubursorrant for Impaired oouuty reveuues, shall asoertaln the n-bar or aorqs or .Land purchased ox loased by the yederal Goveru- meut In their respective oouutles, ond.xhall .nc4s a rqmrt ugiIrfoz;; to the Coisissiollera* Court of such co&y asto

. Scotion 2 oi this Act pruvldes that upon the tll- $ng oi said report, the Comlssioners* Court of each ooun- ty rimed,, sIttAnG a5 a Eoerd of F9uallzatIon, shall fix a proper valuation upon such laud aud BetemIne therefms the emtmt oi taxes tint have been lost a6 a result of suoh pur- pgztor leases of luud In the county by the Federal Cov- .

SootIon 3 or this hot provldos thnt the Assessor and Collector of Taxes for the various couutim involved, shall sake au ItmIsod re-mrt under oath ,: nhowlng tho val- uation f1xe-d by the Boanl of &wllmtlon on such laud sud the mount of county ad valorax taxes tiiat imuld acorue thereon wem they not exe& by’rcaaon of purchese or lessa by tho yederal Govermeut, aud ohall forward said report to tho Cozptmller of Fubllo Accounts at Austlu, Texas. Under Se&Ion G’, this laot ncned ofTlala1 la dl-, reoted to oheok this rr>ovt as to the oarrootnoss thercof, aad to approve such report if found corm& aid it I!J the total count of county ad valo~~~ taros, nhIch muld have been asscsaod ay.aInst the land owned or lcasod by tho Fedora1 Covermcnt oxcopt ror lto IzrcuuIty imu stat0 tax- ation, v;hleh is Granted or douatad to theao countios out of ‘State ad vnlorcm tnxcs.

k co.mldcratlou oI’ the statutory ato9o above out- line6 for effcotInS a relnbuluoxent to the counties rimed *3 3ouornble George H. S?repperd, Xoveabber 9, 1939, Page S in the hot or 1oat or ~palred county &uucs, kmcls us to the conclusion tt1.t the Cozdssl.ozers’ court oP- the oountloo,lu Cischi~r~lug the duties placed upon” ~Erio~3 ~gml by section 2 Of the irot, crc cctln~ ln (1 ml0 of fUnction entirely ind.egcr;dczt ot azd ln oddltion to tbclr duty to auuually e<usllzo tax vslucs of tho county.c?on lists preoented to thor: by tax nsscssors-coLleo- rw~~tiOn . Thlo latter fcuctlon is Por the pvcpuration of the tar rolls znd the ulti=?Sto collectfon of taxes Bouthe vsrloua lcud oxucrs 0P the couotg. on tF.o ot!xr +a, the statutory dutles tlxed by Seotlon 2 ol the Act under con- ddorztlon lnv~lves, oot a vuluatlon for the purpose of C0lloctlnr: toxc3, bat rether a vnlwt~on for the purposes detemlnl~ the mount of tgxes uklah mutot bo 00l.bOt- cd by.virtuo or the Pedarnl ikminity accorded cort+ln lands In the COUEty, oo that 4 propcv~Plpur:te reg be a+ rlvod et to yide t!iC. Conptmllor of Tubllc Xetiounts lu granting or Comtlng -art of State cd valorca tsxcs to such counties. Therefore, 7x9 3ay tkat existin? statutes governing the sittings of the Co,zzlsslouers~ Court,. eu a Board 0P E9ucllzatlon Par the first purp3se, nro E& oou- fmlling, and tho opinions oi thls depsrtueut uuder suoh statutes, to the eifeot that a Commisolooers~ court, hnv- Ix&? finally approved tar rolls and ctdjoumed, caunot ogoln meet for the purpose oP revlewlng its action, are not do- temln@ivo OS the question sub;litted.

Senate Bill No. 89, kots 0P Regular Sessfon,

Forty-sixth Lcglislature, is new and indepondont le$sln- tlon, end in answering your queatlon xe are llnited to tho ‘terns of the statute, assisted by rccogupfzed rule of stat- utory construotlon. (Ine 0r such rules is tht all pnrts of a stutute r&t be so constmod 88 to give reasonable and hamonious effect to the whole otctute. To sin& out the language oi Section 2 ot the Aot, pAnted out in your let- ter, to the effeot tkst “the .Comisslbners* Court oP esoh oouaty above nazed shell, at their regular annual meeting as a 3ourd oi SCusllzntlon in 5%~ of each year, Plr a val- ~aation upon such land”, and sey therefmz tl& swh Cou- tiesloners* Court, ootlng RS a Eobrd oP Ecpxuallzation, could not take such action ezoopt in the muth of Zny Or the current tax petr, rmuld set at naught the other provl- sIons oi the kot aud dePcat the plsln purpose of the Legls- laturo to extend present aid to Clstrcssed counties. In this conneotlon, 3ectlon 1 oP the Act provides *that fron and after the erlectlve date oP this Act", the Assessor and Colloctor~oi Tares Par the counties aifeotod shall n&e a oertaln report under oath to the ComlsAoners’ Court as to the number of eorcs 0P land puvchosed or leusod by the Fedora1 Covemieut in such countlco. This couttn- plates thet the inltltl stop uudor the statute for securing rcinbursezmnt to the countleo aSfooted, hould be token forthwith.

Xorcom3r, Seotion 5 of the’kot rakes a proscut rather than a prospcotive or future Comtlou or &rent ot Ststc ad valorm taxes to tho counties rimed,, iuthe Polio?- ins lnngunge:

*There is heroby @on&ted. end gr~~,,-~ od to eaoh of the oountles or Jmpor, Sablne, cto., cl1 of tho Astute ad vnlorcn taxes necouoary to rolr,buroe suld owut.v ;ym;;,u loso oustulned by oald comty or 3. . .* *4 Honorable CeorSe He Sheppard, Covwber 9, 1939, Pegs 4 To tarthcr evidence the 1oSIolatIve Intent that Irzediete assistance bo Slyon to the countlos nszod, we cuotc, In part,. from the cnorgenoy o&ause, as .follues:

“The sot thet the Uzlted 3tnt.w Coknnent has purchnaed or lotsed a large acrcn$o of out war land In the oountleo ns.ned in Coctlon 1 heroof, .thcre5.7 tCklr4’: 0s or the tax rolls &wznt valuations for taxable puiioses In ceoh of such counties; snd the faot that the loos of such txoblo vrlacs ln ouch countlcs renders them lncop- able, of oarrylng on county Covcmnont..~ and payinS.the erpenses Incident thcre- to . . . creates’ tari fsiergonoy, . . . * Considorln.ng’thio Aot'km 1t.e fonr’conera, and with a view to *vlnS hanonlous errcot to all its 90rts, and to ePSeotuate tho lntont of the LeSlslnture to ertord imediate relief tax revenues, to counties with degloted we are oonstralned fo hold that the dealgneted counties, upon, con~ly~nC with the requlrenpnts of the Act, are entli in the agents or donations 0s State a&. fled to ~rtlci.pato valoru tnxos 9mvldod by the Act. durlnq the present tax par or lQZ3. To 2ive a llterul interprotatlon to the lan- guago of Section 2, drovIdln2 thet the Coadsolozere* Court a&11, at its re2ular anruusl meeting “in L;ay of esoh year*, fix a raluntlon tqpon the land or,ned~ by the Podeml Covem- rue&, would necessarily defer acch action until !.Ysy, 194C, ‘and we think this lo e result not l&ended by the Legiela- ture or reqalred by the statute under consideration. 3le think the IanqmSe *at their ~re&sr am&

s!eetln@.as a Board of Equallzstlon in *xay of each year* Is xzerely descriptive of the fiapeoity in which tha Comls- sloners’ Court should aot In-fixlaq this valuation and wan not Intended to fix a definite statutory date for such ae- tion. Fhe CoxaisaIoncrsl Court, slttlng as a Board’of Equcllzation, under .statute, beS.ine its -Jerk OP ecpalizLng asseesnents in !.T4y of esch mar, nnd the court is 60 de- sorlbcd in Section 2 or the Aot involved. Sut there 1s nothinS to prevent such court fro= continuing Its noetlngs M 10~~ as my be necossarjr to aoooaiplieh Its %nx%i and It nay do so In the prosed ease. But even cono&nS th-t Soetlon 2 of the hct m-

der oonslderation here requires the Coxxisslonowl Court to rlr of ecoh county, sitting as a Eosrd of Zqusllzotlon, .annual z.eetlnC lo the neoessory vuluatlons -rt their remlsr Liay 0-C eaoh resr, we thknk thut; umer estsbllahod rules of otatutory oonstructlon, than rxindatorjr. The rule which v.e hers invoke in ~11 stat-’ such requlrcncnt is d1reoto.y rather od by Mr. Suthcrlund in hlo uiork on Statutory Conrtruotion (2nd Edition), Sootlon 61Z2, ns follous: pace 1117, *?rovlulonn rogulatln2 the duties

of 'public .ofCloors and o~oolryln~ the tlx0 for their u orroraaoe arc in thet ro@I? gmcrally directory. Though a statute directs a th1c.c. to be done at n pnrtloulor tine. it Coos not nsccs- aarlly rollox that it my not be dono afterwards. In other wordo, IW the O[ISCS unlversnlly hold, u stntuto s>ecI- fyin; a tlzc v&thin wbloh n uubllc of- ri00r is to 9orfom an offiolul not re- Curding; the rlC~1t.s nnd dutlos of othors *5 Roisorablo Oei~rge H. Sheppard, EOvtier 9, 1939, FaSe 5

Is dlrcato~, uuless the nature of tho act to bo poriortrcd, or tho Rhzuseolo,Sy or th6 statute IE ouch that th6 dOSi(;no- t&on of time cut bo oonoldcred 6s a lbiitation or the power 0r the orri.y.* &tin thla sane author obsemee, In S66tIon.611, am mt.0r 3x0~~ ch0ti038 mi~h the essence of the thins to be done, aut whlah are glvcn with a view DWA~ to tho proper, orderly end~rozpt cou- dupt 0r tbo businescc, and. by the iall- uro to obey tbe‘rigbta of tl,me Inter- eoted vIl1 not be prcJudIccd, are mt commlyto bo rqardod aa rmdatory; anil ii the act is porfomed, but not in the t&m or in the Rreclso mde In- dicated. It till still be sux'ilclant. Irtbat vhloh IO aonc acoonplloherr the' substantial purpose of the statute." This oamn or stnttmry ~oonstmotion Ia Imw- tnited by the oaee of Cr@xi vs. Lesnter,.EG s.X. 472, hold- INS that under Saylcs $XvIl Statutes, Article lSl7a, subdI- vIsIoh 1, pnwldlng that the County Ccmn16sIouen1 Court sml coovcne and sit as a Roard 0r:RqualIzation on the seo- onCXondey In Jnus, or "83 8oon thereafter practicable be- for0 the rimt day or fuly", does not render a continastlon 61 their proceedInS Into July a nullity. for tho oonvenInS of the CozdsoIonsrs* Court, sIttInr; es a hltbowhthe date Board of Eqmllzatlon, has beon changtxd, nndor erIctInS to xay or mob year, this deol&ation or the lau stiitutcs, ie not thereby ohanged, and vie think the countIeq~bcnefIt- ad by Senate Bill Eo. 69, :ms-or Regular sssaion, Forty- alxth L6gIslature. nay. tbnx&-their res~peotlve ComaIs- stonors~ courts, sittin a8 Boards or tqualization, do and periota the thI%n roquIr6d by Section 2 of the Xat,'there-~ by beooz& entltlcd; durIn2 tha aurrent year, to the grants a~+ donations contmplatcd thereby. 'We now jase th the other questIon presented by

pop letter; that Is, wbother or rot the Srant or rctiburse- nont for do&&cd tar revenuas, which TXI h6vo hold those COad.iCtT are entitled~to rQO6Ivt durl& ti6 ‘OUIT6I.S y6ar, till bc paId irim current tax receipt3 Of th6 State lb the year 1939, and 6UCC66EiUg years, fmn r606Ipts or d6li.w quent State ad valorcn taxas.

'a our oplnfon, 6enate Bill Ro. 89, RC'CB of Regu- lar sosslon, ?orty-6S'xth Le?&?latu;P, undoubtedly conten- plates that tho Grant, Eonatlon or roinbursfctent to the a& fOOtGa counties 6hould bo ra?.e or ,pnid h-oa ourront State tar ~ollc0tlons rathar tbun inn dclinwont coll6ctlono. i'%e Xot und6r cor&?.O~tlon.neIther ox2ressly nor Inforen- tlelly EIreots or allok a resort, for thnt Rurpe30, t3 ce- lln%uent Ztato od vclorrz x&lch ore beIn ccntiou- taroa, ausly collcotcd ~4 2oId; but on the contrary, the cutlIu hot, that th6 do.natIon or rcIr;buroozicut shallbi 6IId ‘iSOr pC&iOUlliriy sOOtiOn ^[5] tk6?66i-, x!ado on a ycnr i&CaXiW to pm! baclo frOn 3ate cd vel0rc.n taseo levied and col- LGOtCd dUI%nZ My &On yO!3r.

yinnlly, tie point out tbot it Is not our purpose 26rcby to cz2rona any o~lniou.upon tto conot.ltutIonnlity at the Act UndOi' ConuIdontiOu, and tblo orinlon should not

Ifonorable Oeorg6 8* Slx69psrU, h'ovc&er 9, 1939, ^[2666] 6 8 opinion haa been conaidared IB coufcrence, ordered r6CCWG&.

.tkiZk%ZW Attorney Ocneral 0r Terns