Hon. Max E. Ramsey County Attorney Andrews Cotint)i Andrews. Texas

IDear Sir: Opinion No. V-1316
Re: Time period between elections on levying a county tax for Farm-to-Market Roads or Flood Control.
We summarize the following facts from your letter of September 14, 1~951,requesting our opinion onthe above captioned matter. On July 21, 1951, an election was held inAndrews County todetermine whether the 30$ county tax for Farm-toMarket Roads norfor Flood Control would be levied. A majority of the qualified property taxpaying voters of the county ‘voting at the election voted against the imposition of the tax.

You desire tobe advised as towhether the same proposition could be resubmitted to the voters at this time.

Section l-a ofArticle VIII ofthe Constitution ofTexas, which authorizes a county tax for Farm-to-Market Roads or for Flood Control, reads, inpart, as follows:

“From and after January 1, 1951, the several counties of the State are authorized to levy ad valorem taxes upon all property within their respective boundaries for county purposes, except the first Three Thousand Dollars ($3,000) value of residential homesteads, not to exceed thirty cents (3Oc) on each One Hundred Dollars ($100) valuation, in addition toall other advalorem taxes authorized by the Constitution ofthis State, provided the revenue derived therefrom shall be used for construction and maintenance ofFarm toMarket Roads or for Flood Control, except as herein otherwise provided.” Article 7048a. V.C.S., implements the above quoted provision. Section 7ofArticle 7048a reads, inpart, as follows:

“Before any county shall levy, assess and collect the Laxprovided for herein the question shall by the Commissioners **Court** ofthe county be submittedHon. Max F. Ramsey, Page 2 (V- 1316)

toavote of the qualified property taxpaying voters of such **county** at an election called for that purpose, either on said Commissioners **Court ’** **s** own motion, or upon petition of ten per cent (10%) ofthequalified property taxpaying voters of said county as shown by the returns ofthe last general election.”

. The balance of this section and Section 8regulate the ordering and holding of the election. These sections do not require that any fixed period of time must elapse before holding asecond election inthe event that a first election fails to carry.

In construing analogous statutes inthe past, this office has held. that no particular period of time need elapse after an election has failed to carry before a second election may be held on the assumption of school district bonded indebtedness (Att’y Gen. Op. O-4511 (1942), construing Article 2786b. V.C.S.), or on consolidation of school districts (Att’y Gen. Op. O-2266 (1940), construing Article 2806, V.C.S.), or on abolishing independent school districts (Att’y Gen. Op. O-2572 (1940), construing Article 2767, V. C.S.). The reasoning of these opinions is that since no intervening time period between elections is fixed by law, such limitation cannot be read into the statutes. We think this reasoning is likewise applicable to Sections 7and 8ofArticle 7048a. andyou are therefore advised accordingly.
SUMMARY

Since Sections 7and 8ofArticle 7048a. V.C.S., do not require afixed period of time toelapse before holding asecond election onthe question of levying a county tax for Farm-to-Market Roads or for Flood Control inthe event the first election failed to carry, no such limitation may be read into the **statute.** Yours very truly,
APPROVED:
W. V. Genoert Taxation’Division PRICE DANIEL Attorney General

Jesse P. Luton, Jr. B Reviewing Assistant Assistant
Everett Hutchinson Executive Assistant MMC/mwb