-RICE DANIEL

u7ounsY GENERAL February 20, 1948

. . Ron,-Jill1

R. WSlson District attorney opinion NO. v-508

. . . Dallas County Dallas, Texas Re: The proper fund from which \ to pag.the matdhlng contributionof the County for; County RmployeeRetirementSystem. Dear Sir: Reference-is made to your re&nt.reque& for an opinFbn from this Department relativeto theabove captioned

matter.~ It reads, in part, as follows: "Dhllas County is-settliig QiLa'.Couhty

. RmployeeRetl.rement.System as prescribedin Section 62-b of Article 16‘of the-Constitutlon of the State of Texas. In view'of the fact that some employeesof Dallas~County .' ~ _ are paid out of funds other than the“generaI fund, for example, the Road and Bridge Fi+d,.the question is presented as to vhether the five percent to be paitd‘bg.theCounty under the provision of the constitutional amendment,to match'the~deduction iuade:from the employees' salaries, must be paid out t 'of-the General Fund~or may the County pay - such five percent out of the fund from which the employee is paid
. . . . "It is, therefore,requestedthat you furnish this offiqe ,with an oplx+on on the question above presented,
. . z So far as is pertinentto your-inqudry,Section 9, Article VIII, of the State Constitutionprovides:

.

II

. . .. and no count more than twenty-five (25 7
. Llali.1ei-y ieAts for
. . . county purposes .'.
. on the one hundred dollars valuation,
. . . provided, however, that the Commissioners Court in any county .

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### 202 Hon. Will R. Wilson,page 2 (V-508)

may re-alldcatethe foregoLugcounty taxes by changingthe ratesprovidedfor any of the foregoing purposes

by either tincreasing

or decreasing

the same, . . .a Subdivision (b) of Section62 of Artii%eXVI, of the State Constitution is, In part, as follows: "(b) Each county shallhave th& right to provlde for and adminlstel' a Retirement, Disabilityand Death Compensation Fund for _ the appolntlveofficersand employeesof the county;provided same-laauthorized by a majority vote of the qualified voters of such county and after such electionhas been advertlsed.by being publlshed'in at least one newspaper of generalcirculation In said counti once~each week for four consecutiveweeks; providedthat the amount contributed

by the county to such Fund shall, equal the'amount

paid for the same purpose from the Income of e&&such person, and shall not exceed at any time five per centum (5%) of the compensation paid to each .such person by the county,and shall in iio 6ne gear'exceedthe sum'ofCne'&uidHd &id Eighty Dollars ($180)for any such person,' We believe that provldlngfiinds by'the'

county for such RetirementDlsabillty Lnd Death CompBnss'tion Fu.ucl~ls

a county purposewit&n $hfimeanTng of'AHi%iile ~II,~S~ctio~'~9,'suplis: -The Supreme~

Cotit'ln-tti'case df Be&-County v.. Maxi&-157S:'W. (26) 1;34,"in,deter; mXning?whetheti

the CoMtisloners( Cotit was ~authorised to pu5chase'voting machinesand pag .for same out of the General +nd of t&e county,had this to say: I) .The ptatutedoes not in express. w&&*provlde that th6 bonds iSsu&d.the&evinclbr sEall,be.z~

aharge against the general fund; .but,'in-our opinion,.lt;

doea so provide by necessary %mpllc&tldni~ 'this isust be trrie

because the.Leglsl;&ture by' 6nactlhg the stitute'here involvedhas provided for the expendltme of county funds for a.county purpose. Such expendLiz&e does not oome or ,fall under any purpose for which a specisl fund has b&&n providled. All oounty expenditures layfully :i..

autho+zed to be:inade.bg a oountji

must :..I~ be.:paid

&t-of t,ha

eounty!rj

gbneral.

fund ~es~~'thez+is.sdme'l~w which makes'$hem a charge against a.spedal-fundi..
. We belleve~that

the same rule-of latr Invoked in the;above case is appll&able'to the questionpresent-

-. . . ed here. Therefore, you'are respectfxilly advlped that if ls.~.our

cipl.n.lon

t& five-per cent to.be County undid the provisions-‘of Bubiie&loxi

b), Sebtlon r id by-the 62.of $rtlOle ~'of~tfie'State.Constltuti~~to'm&tch .the.dedu&t;lon

made from oounty employetis' salaries, must be paid out of the GeneralFund of the Couuty.

f

. . :a. SUMMARY -

- Th6 five pez iiefit'~to be~pai~~by~t~ couutg‘~.er the provisionof Subsection .(bJ;Seatibii

62-of~Brtible‘XVI:..of~.thE,‘--. .State~Dbnstltiitlti~'to niatch-the



## adhc- -- ti0n~maae from'cpunty employees salaries, must be n&id out of-theGeneral Fund of the qou&y.

_ Yours. very trply, , ATTORFJEP

td?ZRAi OF 'TE#lS

.

. BHice JIllen Assistant 

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