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 a reallocation 

election which would 

arreot taxes for the 

curpent year. 

Z?tilaW3g 

fbllovs: 

Your request for an opinion OS this 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 as provided by Art. 8, section 

9, of the constitution. A question arose 

among the court: as to whether or not a reallocation could be msde at this time that 

would affect the taxes for the current year. 

“Donleg County had heretofore 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 

One Hundred Dollar8 valuation. 

‘On August lath, 1947, the co~asionore’ court adopted a budget and at the same 

time fixed the rate at 954 on the One Hundred 

Dollars valuation in conformity uith said budget. 

“Question. can the Commlesloners’ Court 

at this time re-allocate the county funds by 

getting a favorable vote of the pebple, aft& 

the count tax rate has been set aad the bui$- 

&6eii?id~d-?&~~r~ wm 
Hon. 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 

any 00%~ may re-allocate the fope$ol 

county taxes by &zu@ng the rates pror “sf ded 

for any of the foregoing purposes by 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 laay mke such reallocations and changes in said oounty taxes that the ssme shall be submitted to the 

qualified property tax payiq voter8 of such 

county at a general or special elrotion, and 

shall be spproved by a majority 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 when the tax collector of such oounty 

shall have begun to S&k8 out 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 or as soon thereactor a8 ha may 

be able to obtain the proper asaessnent rolls upon vhloh 

to proceed. 

The tax rate for the current year booam& effective on August 18, 1947. After the collector began his 

oollectlon of taxes on Ootober 1st or as soon thereafter 

aa he was able 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 of taxes begins, the tax rate uay not be ohanged 

r0r 1947. 

In answer to your quo&Ion, it 1s the opinion 

of this Department that Donley County may hold a reallocation eleotioh at this tire, but any change voted in the 

tax Cato Would not be eifeotlve Until the year 1948 and 

would not affeot taxes for the 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 same in 1948. 

SUMMARY 

A reallocation eleotion to be held 

in Donkey County after the collection of 

taxes has begun and pursuant 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 

l Wz djr Assistant 

APPROVED% 

T ASSISTANT 

GENERAL