THE AT-TO GENERAL 

OFTEXAS 

August 13, 1951 

Hon. Robert S. Calvert Opinion No. V-1235 

Comptroller of Public Accounts 

Austin, Texas Re: Final date for payment of 

State ad valorem taxes to 

Texas City and Texas City 

Independent School District 

under House Bill 873, Acts 

Dear Mr. Calvert: 50th Legislature, 1947. 

Your request for an opinion of this office reads in part 

as follows: 

“We are enclosing a letter written to this department on April 11 by Holman Lilienstern, City Attorney; 

Texas City, Texas in regard to the expiration date of 

House Bill 873,Acts Regular Session, 50th Legislature, 

which donated the General Revenue State Taxes to the 

City of Te,xas City and Texas City Independent School 

District. Sections 2(a) and (b) and 3 read as follows: 

” ‘Sec. 2. (a) There shall be and there is hereby 

donated and granted by the State of Texas to the City 

of Texas City and to the Texas City Independent School 

District, in equal portions, the net amount of money 

collected after the effective date of this Act, and on or 

before January 31, 1950, from all State ad valorem 

taxes for general revenue purposes, heretofore levied, 

or which hereafter may be levied upon all real and personal property, subject to taxation in Galveston County, 

Texas, including the rolling stock of railroads apportioned to said County as provided by law; but excluding 

delinquent ad valorem taxes which heretofore have been 

donated and set apart to the City of Galveston by Chapter 294, Acts, Regular Session, Forty-eighth Legislature. 

” “(b) All of said taxes are hereby granted and 
Hon. Robert S. Calvert, Page 2 (V-1235) 

donated to the City of Texas City and Texas City Independent School District, one-half (l/2) thereof to each, 

for the purpose of aiding and assisting the said City 

and said School District in carrying out any and all the 

powers, duties and functions respectively conferred 

or enjoined upon each by law. It is expressly provided 

that the City of Texas City and the Texas City Independent School District be and they are authorized to expend the funds herein granted and donated for,. but not 

limited to, the following of their respective purposes: 

the construction of public buildings which said City and 

Independent School District are authorized by law to 

build and erect, and for the acquisition of sites therefor; for the repair and improvement of existing buildings, utilities and public improvements of said City and 

School District; for payment of principal or interest 

on outstanding indebtedness; and for maintenance and 

operating expenses of said City and School District. 

” ‘Sec. 3. If for either of the years 1947, 1948 

or 1949, the State levies for general revenue purposes 

an ad valorem tax at a rate less than thirty cents (30$) 

on the One Hundred Dollars ($100) valuation of taxable 

property, or makes no levy for general revenue purposes for any such year, then in addition to the amounts 

provided for in Section 2 hereof, the ad valorem taxes 

for the next succeeding year or years after 1949, in 

which a levy for general fund purposes is made, shall 

be and are hereby granted and donated to said City and 

said School District in equal portions for the purposes 

stated in Section 2 hereof, and in the manner provided 

in this Act, in such amounts as shall be necessary to 

aggregate the taxes which would have been obtained 

from a levy of thirty cents ‘(3OC) for all of the taxable 

years beginning January 1, 19471 1948 and 1949; provided, however, that at all events ‘this Act shall expire 

January 31, 1953.’ 

“Please advise us on what date the County Tax 

Assessor-Collector of Galveston County should stop 

making the payments to the City and School District.” 

(Emphasis added.) 
Hon. Robert S. Calvert, Page 3 (V-1235) 

We are of the opinion that it was the intent of the Legislature to donate or grant only those taxes actually collected prior 

to February 1, 1950, if a thirty-cent tax was levied for each of 

the years 1947, 1948, and 1949. Thus the tax donation would have 

terminated on January 31, 1950 if a thirty-cent tax for general 

purposes had been levied by the State for each of the years 1947, 

1948, and 1949. That this was the intent of the Legislature is evidenced in Section 2(a) of the Act, which expressly provided that 

only those taxes collected *on or before January 31, 1950” were 

donated. In an opinion by this office addressed to Hon. Grady Hazlewood, dated April 26, 1951,it was held that taxes levied during the 

donation period but not collected until a subsequent date were not 

included in a donation for a two-year period of “all of the State ad 

valorem taxes collected for general revenue purposes.” The State 

tax was not, however, levied for the year 1948,l and under Section 

3 of the Act the failure of the State Tax Board to levy the State tax 

had the effect of extending the tax donation for an additional year. 

We have assumed for the purposes of this opinion that the city and 

independent school district received from the State tax levied for 

1950 amounts equal to that which they would have received had 

there been a State levy of thirty cents in 1948. The grant, therefore, 

expired on January 31, 1951. 

The Act donated only those taxes actually “collected” during the period of the grant; therefore, those taxes which were delinquent or due and owing during this period but which were not 

actually collected prior to January 31, 1951, were not included within the grant. We may, however, point out that taxes which were delinquent and owing prior to June 3, 1947, and collected during the 

period of the grant (,exclusive of those delinquent taxes granted to 

the City of Galveston by Acts 48th Leg., 1943, ch. 294, p. 435)were 

included within this donation. Att’y Gen. Op. O-4223 (1941). 

It is our opinion that the Tax Assessor and Collector of 

Galveston County should not make any payments to the City of Texas 

City or the Texas City Independent School District under the grant 

‘See Acts 51st Leg., R.S., 1949, ch. 309, p. 572, granting additional ad valorem taxes to various public agencies in order to provide 

relief because of the failure of the State to levy the State ad valorem 

tax for general purposes in 1948. 
Hon. Robert S. Calvert, Page 4 (V-1235) 

of State taxes by the Acts 50th Leg., R.S. 1947, ch. 332, p. 620, 

from any taxes collected after January 31, 1951. 

SUMMARY 

The grant of State s@ valorem taxes to the City of 

Texas City and the Texas City Independent School District under’ Acts 50th Leg., 1947, ch. 332, p. 620. terminated or expired on January 31, 1951, and no taxes collected after that date should be paid to the city or independent school district under said grant. 

APPROVED: Yours very truly, 

W. V. Geppert PRICE DANIEL 

Taxation Division Attorney General 

Everett Hutchinson 

Executive Assistant 

Charles D. Mathews 

First Assistant 

FL:mwb:mf 

Assistant