## THEATTORNEYGENERSU.,

‘i3P TEXAS

November 6, 1947
Hon. R. Y. p;ing Aoting caunty Attorney Donlay county Clar,endon. 

### Texes Opinion No. V-425 RO: Authority of the Comntissloners~ Court



### Dam l4r. of' Donley County to call 

### areallocation election which would arreot taxes for the curpent year.
Z?tilaW3g fbllovs: Your request for an opinion OSthis Department

to a peall~ocation election la substantially as

“The connsissioners~ court of Domlsy County have passed an order calling for an election, for the purpose of obtaining authopity from the people to re-allocate the county funds 

### asprovided by Art. 8, section 9, of the constitution. Aquestion arose amongthe court: as to whether or not a reallocation could be msdeat this time that would affect the taxes for the current year.

“Donleg County hadheretofore at an election held for that purpose authorized an extre 15# road tax, thereby giving the court authority,to levy a total of g5#

### per OneHundredDollar8 valuation.

‘On August lath, 1947, the co~asionore’ court adopted a budget and at the same time fixed the rate at 954 on the OneHundred Dollars valuation in conformity uith said budget.

“Question. can the Commlesloners’ Court at this time re-allocate the county funds by getting 

### afavorable vote of the pebple, aft& the count tax rate has been set 

### aadthe bui$- &6eii?id~d-?&~~r~ wmHon. 8. Y. Klag - Page 2 

### (V-425)

Section 9 of Article VIII of the Constitution of Texas, a8 amended, reads in part as followsz

”

. that the Comrissioners Court In 

### any00%~ mayre-allocate the fope$ol county taxes by &zu@ng the rates pror ded “sf for any of the foregoing 

### purposesby either lncrdaslng or decreasing the same, but In no event shall the total of said foregoing cciunty taxes exceed eighty (80) cents on the one hundred dollam valuatlon, in any one year; provided further, that before the #aid Commissioners Court laaymke such reallocations and changes in said oounty taxes that the ssme shall be submitted to the qualified 

### propertytax payiq voter8 of such county at a general or special elrotion, and shall be spproved by amajority of the qualified property tax pe.ying voters, voting In such election;.

. .‘I Article 

### 7045,V.C.S.,provides that the CormIssloners I Court my, at any t-8 after the tax aesessor has forwarded his certificate to the Comptroller and prior to the time whenthe tax collector of such oounty shall have begun to S&k8out his receipts, calculate the, rate and adjust the taxes in the county. ole 2354, V.C.S. Also see 

### Art+

Article 

### 7255,V.C.S., provides that each tax colleotor shall begin the collection of taxes annually on the first day of Octobelr 

### oras soon thereactor 

### a8hamay be able to obtain the 

### proper asaessnent rolls upon vhloh to proceed.Thetax rate for the current year booam&effective onAugust 18, 1947. After the collector began his oollectlon of taxes on Ootober 1st or as soon thereafter 

### aahe wasable to obtain the assessment rolls, the moelpts issued by the collectoa’ became blnkllng on 

### t&e county. Stioe your eleotlon vi11 be held after the oolleotion 

### oftaxes begins, the tax rate uay not be ohanged r0r 

### 1947.In 

### answerto your quo&Ion, it 1s the opinion of this Department that Donley County mayhold areallocation eleotioh at this tire, but any change voted in the tax 

### CatoWouldnot be eifeotlve Until the 

### year1948 

### and wouldnot affeot taxes 

### forthe current year. Moreover,L

.. -

Hon. R. Y. King - Page 3 (V-425)

since the tax rate could not be utilized in 1947, it might be advisable to hold the samein 1948. SUMMARY Areallocation eleotion to be held in Donkey County after the collection of taxes has begun andpursuant to Section 9, Article VIXI, of the Constittifon of Texas, would not affect the ourrent kxea for 1947 even though a favorable vote is obtained. Very trulJi yours ATTORNEYGERBRALOF TEXAS 

# Bv -*--7+
-Y I Burnell Waldrep Assistant l Wz djr

APPROVED%

TASSISTANT GENERAL