Honorable Tom Hanna 

Criminal District Attorney 

Opinion No. M-1250 

Jefferson County Courthouse Re: Questions concerning consoliP. 0. Box 2553 dation of funds from the 

Beaumont, Texas 77701 special road and bridge tax 

fund and the farm to market 

and lateral road tax fund 

Dear Mr. Hanna: 

with the general fund of the 

county. 

Your request for an opinion asks the following questions: 

“1. Can the fifteen cent (lS$) special road 

and bridge tax fund be transferred into the general 

fund and used for other purposes? 

“2. Can the money received from the special 

road and bridge tax fund or the farm to market 

and lateral road tax fund be used for any purpose other than road and bridge?” 

fin First State Bank and Trust Company of Rio Grande 

City v. Starr County 206 S.W.2d 246 (Tex.Civ.App. 1957) it was 

Id that where the ioters of the county had authorized {he 

cceation of a special road and bridge fund, the commissioners 

court had no authority to tidns.fer such money to another fund. 

Likewise it was held in Carroll v. Williams,,109 Tex. 155, 202 

S.W. 504 (1918), that tax money raised ostensibly for one purpose 

may not be expended for any.~other purpose. 

Subsequent to the above cited cases, Section 9 of Article 

VIII of the Constitution of Texas was amended so as to provide: 

“Sec. 9. The State tax on property, exclusive 

of the tax necessary to 

the taxes provided for 1 

ay the public debt, and of 

t e benefit of the public 

free schools, shall never exceed Thirty-five Cents 

(354) on the One Hundred Dollars ($100) valuation; 

. and no county, city or town shall levy a tax rate 

in excess of Eighty Cents (804) on the One Hundred 

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Hon. Tom Hanna, page 2 (M-1250) :. * 

Dollars ($100) valuation in any one (1) year for 

general fund, permanent improvement fund, road and * 

bridge fund and jury fund purposes; provided further that at the time the Commissioners Court 

meets to levy the annual tax rate for each couhty 

it shall levy whatever tax rate may be needed for 

the four (4) constitutional purposes; namely, 

% 

eneral 

ridge 

fund, permanent improvement fund, road and 

fund and jury fund so long as the Court does 

not impair any outstanding bonds or other obligations and so long as the total of the foregoing 

tax levies does not exceed Eighty Cents (8Ot) on 

the One Hundred Dollars ($100) valuation in any 

one (1) year. Once the Court has levied the 

annual tax rate, the same shall remain in force 

and effect during that taxable year; and the 

Legislature may also authorize an additional 

annual ad valorem tax to be levied and collected 

for the further maintenance of the public roads; 

provided, that a majority of the qualified property 

taxpaying voters of the count voting at an election 

to be held for that purpose s i all vote such tax, 

not to exceed Fifteen Cents (15e) on the One Hundred Dollars ($100) valuation of the property subject to taxation in such county. Any county may 

put all-tax money collected by the county into one 

general fund, without regard to the purpose or 

source of each tax. And the Legislature may pass 

local laws for the maintenance of the public roads 

and highwaysi without the local notice required 

for special or local laws. This Section shall not 

be construed as a limitation of $owers dele ated to 

counties, cities or towns by any other Sect x. on or 

Sections of this Constitution.” 

It is noted that the constitutional provision authorizes 

a levy not to exceed a tax rate in excess of Eighty Cents (80$) 

on the One Hundred Dollars ($100) valuation “needed for the four 

(4) constitutional purposes; namely, general fund, permanent 

improvement fund, road and bridge fund and jury fund so long 

as the Court does not impair any outstanding bonds or other obligations . . . .*I The constitutional provision also authorizes 

the Legislature to provide for an additional tax for the maintenance of public roads, provided such tax is voted at an election 

not to exceed Fifteen Cents (1st) on the One Hundred Dollars 

($100) valuation. After providing for these levies, the constitutional provision states: “Any county may put all tax money 

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Hon. Tom Hanna, page 3 

collected by the county- 

. 

(M-1250) 

into.one gener,al fund, without regard to 

. . tne purpose or source or eacn tax:. 

It is noted that Section 9 of Article VIII is ‘selfenacting with regard to authorizing the levy of the Eighty Cents 

‘(804) tax for the four constitutional funds, whereas the levy of 

the special road and bridge tax requires legislative authorization 

as well as a vote of the taxpayers. Such constitutional provision. 

therefore must be construed as a whole and effect given to the 

special road and bridge tax. Therefore it is-our opinion ;irt the 

principle of law announced in.Carroll v. Wi;ll;a;s~i~ora, 

First State Bank and Trust Company of R’ G d y v. Starr 

‘County, that tax money raised os:&sibly for one purpose 

may not F=e ’ expended for any other purpose, was not changed by the 

amendment to Section 9 of Article VIII of the Constitution of 

Texas. On the contrary, such amendment only authorizes the consolidation of the four constitutional funds involved in the 

Eighty Cents (804) levy; namely, general fund, permanent improvement fund, road and bridge fund, and jury fund. This principle 

was recognized and followed in Attorney General’s Opinion M-369. 

(1969), wherein it was stated: 

“The Commissioners Court of a county may 

consolidate the general fund, permanent improvement fund, road and bridge fund and jury fund 

into a county general fund? .as provided for by 

the 1967 amendment,to Sectron 9 of Article VIII, 

Texas Constitution. However, where such an 

election has been made, and such consolidation 

achieved, the Commissioners Court may not consolidatethe Officers’ Salary Bund with the 

resultant general fund of the county.” 

Attorney General’s Opinion M-369 [1969) was clarified 

in Attorney General’s Opinion M-438 (1969), wherein it was stated: 

“Attorney General’s Opinion M-369 (1969) 

is applicable only to those counties in Texas 

having a population of less than 190,000 inhabitants. Counties having a population in 

excess of 190,000 inhabitants may consolidate 

the Officers’ Salary Fund with the general 

fund of the county. The authority for doing 

so being granted by Section 19(i) of Article 

3912e, Vernon’s Civil Statutes.” 

In view of the foregoing it is our opinion that the 

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Hon. Tom Hanna, page 4 (M-1250) ’ 

amendment to Section 9 of Article VIII of the Constitution of Texas 

authorizing the consolidation of the four constitutional funds 

has no application to the special Fifteen Cents (15$) road and 

bridge’tax fund authorized by the provisions of Article 6790, 

Vernon’s Civil Statutes, nor to the ThirtyCents (30#) farm to 

market and lateral road tax fund provided by Section la of Article 

VIII of the Texas Constitution and Article ?048a, Vernon’s Civil 

Statutes. 

You are accordingly advised that the Fifteen Cents (1st) 

special road and bridge tax fund may not be transferred into the 

general fund and used for other purposes. In answer to your 

second question you are likewise advised that money received from 

the special road and’bridge tax fund or the farm to market and 

lateral road tax fund may not be used for any purpose other than 

roads and bridges. Article VIII, Section la, Texas Constitution;* 

Article 7048a, Vernon’s Civil Statutes. 

‘SUMMARY 

The ‘Fifteen Cents (154) special road and 

bridge tax fund and the farm to market and lateral 

road tax fund may not be transferred into the 

general fund and may not be used for any purpose 

other than roads and bridges. 

Ver YG UlY yours, 

Prepared by John Reeves 

Assistant Attorney General 

.\ APPROVED: 

OPINION COMMITTEE 

Kerns Taylor, Chairman 

W. E. Allen, Co-Chairman 

John Banks 

Bill Campbell 

Roland Allen 

Jay Floyd 

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Hon. Tom Hanna, page 5 (M-1250) 

SAMUEL D. MCDANIEL 

Staff Legal Assistant 

ALFRE'D WALKER 

Executive Assistant 

NOLA WHITE 

First Assistant 

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