OFFICE OF l-H GENERAL OFTEXAS AUSTIN .T

. SS0,~ being Chapter l56,
e Thirty-66renth Legialarti OS the Stat6 ad valorem

**or** a pdritd Got traatyYou aavbe 08 that

one-half of the mate web perlm3 of **tS.ma** but
e 8ame prlaolpala applied in d also awyto gm!mitKlebergCounty the..8~aSl~.~~d-~~~~e~sua ,*a*ea **awlrine You**  **repusat b&r**  0pZnion as to r&6- ~0'00 also advise that 6ino6 th6 Stat6 ad valor6~ tax06 have been hw6toiore ooll6ot6d in Klsberg County and seti to.coqgi chri6tl. wkthoat gi~lng ~xbeberq4wpty.tbe bejnhXt of she ho3568~8aa 8iamptl&i, rcldxmg Coufity oan n8w retain -all of the state ad valoma taxes ooUeot6d in that 6otmty and,mf&e no truthe lusti~~iionm t.0 am-pus ahriatf patfl xbberg a6wy ha6 ln that tanner aollested the 8nioumt ot Stats ad valerem taxes thFls levied txpon hossertead prop6rty aI.~&astlm maat- **.pvrnt of**  **the aiareaaid**  **eonstitutiottal provbfion**  **fin 19ZW.** HonorableJ. E. Etdd, Jr., Page 2

You request our opinion 8s to rhethsr you am oorreat lu thEt conclu~l~nalso.

It must be born8 in mind that our oplnlonwith

reremnas to th8 homesteadsxmption ratter turmd~upon a aoustruation

of Article 8, SeotIon l-a, of the Constitution, whloh exempts #S,OOO.OOof the taxable taltw or re8Idwas homestead8from taxation for State purpose8with the p&+ rislon that such exemption shall oat apply to St&e tax88 rexittedwlthln tboss countiesor other polltiaalmbbirl8loris *ho were .reoelrlng rwIwIon8 ot State tam8 at the tim or the enaotment thereor. Wlllaay: county, as ~811 88 **KQabsrg** Couuty 8nd others, were not re8elylngr6~~188lomi at that time and on thfit aooount did zmt rall uIth$n the exoeqtlonto the exemption thus allowed. Bawaver, that oon8titutIonal

pmvlslon ha8 nothingwhetteoever.ta do ulth the qleetlon a8 to whether gleberg County along ,vith other countlssIn the State will reaelve a 

### rwitmioa OS ens-half of the State taxes colleotedduring the next SIye mar8. That questionmust be aet8rmlmd rropa th8 set Itaeli. SaId Senate Bill Xo. 224 grant8 and donate8 to the oountieefor
a period or fiye years, beginningwith the taxablefear 1940, one-halfof the State ail valor- taxes fur 

### gwerrl r8yenuapurpose8 not heretoforedonat or approprlatod fo 8~7 ootmty,dietriot, olty 

### or other polItIo8l subdirialon, with 8erW.a exoaptlons. A part of the oqptlon to that a& reads as r0ii0rra:

-* * ~rovldlng~that nothing in this Aat shall ammd, alter, mo&Itr or repeal any dona-. Mon.-grsnt or rexlesion of tee8 haratoiora na& to auy oounty, olty. town, village,pre oinot, politlasl subdIrieIon.or munlolpalor qua81-muuialpal

oorporation;

.prorIUIng that lf the donation,remiealonor grant to any ~u8h entity is an muoh as on8-half (l/21 0r the tax88 80 oolleoteil,

this **Aat** shall **rrot** be efleotlys during the life or suoh don&ion, grant or rb mIssIon hsretoforemade, but shall be etfeotire after the explratiimOS suoh prcwlmmly asde rex@~Ion, donatlooor graut; provIUng #at If the donation, mmI88Ion or grant of woh cmtity be less than one-halr (l/2) 0r the t8xe8, thle hot ah@1 r8mIt the dlfferonoebeteem the **remI8sIon,** (pat18or donationheretorore maBe and one-half (l/z) or th8 times

### 122

**Honorable a.**  **H.** Kldd, Jr., Page 3

oolleotedin such area; providedthat Whem a donation,

r~~ni8slon **or** grant has been heretofore made In an area oaueP~b an area~leesthan an entire county, this Aotshall donateand grant one-hair **(1/e)** or the taxes oolleotea in the county outaide **or** woh area for the llre or thee **Aat;** providingthat where tUXR8 ham b8en donatedand grantedher8tofore‘to any authority* which donationand grant IS contingent.Upon an allooatlon0s a Federal grant, and 18 

### not y8t effective,

auoh donation and &rant by the eta* heretofore

mad. Shall take peoollenee over the provisiona or thle Aot to 'US extent of any oonfllotherewith;providingthat.the term, *donation,

&rant or re~~laaion heretofore made* shall Include reml~sions,donation8or grantsmade by the Regular Session of the Fortysixth Le&lature;* * *v,
seotlon **2** 0r saIU Senate Bill, m3. **224,~reada** r0limS:

'SW. a. Bothlng in this Aot Shall esmnd, alter,XSlYi?y,

or reps@1 any donatlan,grant or IWR~SS~OZI 0s taxes heret0torS~mado t0 anr aountq, alty, town, 'rIllafZc, preo*at, polltloal8ubdI~S - . _- - alon, or.mazuarpar~r 93lSSX-JlNUUOl~ OO~WtlOn.
*If the ~donatlon,

remlesion

### or grarit o any Suoh e-18 as muOh ds one-hall (l/8) of thb t-8 80 **OolhOted, than**  thIa Aat **Sbal1** 

### XI& **br SffSOtiV@**  **88** to the :@IXeS OO~eOted in 8Wh aTOe **during** the life OP su6h donation, grant or reJdSSiOO heX'etofor8 made, but,shallbe effeotin after the expirationor 8uoh pre~lously ma* seSliSSiOll, bonation, or grant if 8uOh SrpiXWS prior to the expiration0s **thla Aat,** 

**‘ If**  the donation,grant **or** X'eJdSsiOU to #Wh SY.Ltity~SS thEU5 CVZLe-@S&if

(i/3) Of tie taXe8, then as **to** Suah aX'Sa this **Aot** 8hd.l Ze&t the 61s
rercmoe between the IWII~SS~OZI rant **or** donation heretorom ma&e and 0n0-hair f&I) or the texee 0ou00t8a ln aaah areas and 

### after the expiration **0s** such grant, domition or remItiDIon heretosari JMaf#, if SUSh 

### eXpiwS p rior tothe l XpiS Uti w

Of this **Aot,** this **Aot** 8hSl.l rdt OnS-hall (l/a) Of the taf48 aolleated in808h araa tar the rema~ar 0s th0 iire 0s this ~cit, **as**HonorableJ. H. XIdd, Jr., Page 4

**been** than tit, Where a donation,rau.lsslon or grant has h-re 11~5de.in an area whIoh IS less the entire oounty, then thle **Aat shall**  **re** donateand grant one-half (l/2)of theead. VU.lOrem

tax88 oolleoted in SUOh OOpllty OutSide of suoh area for the liie 0s **thle Aat.** 

"Ia oountlsswherein taxes have been donated 

### or grantedheretoforeto any authority, and which donationand grant Is oontingentupon an allooationof a Federal grant, and **la** not yet erfeotlve, such donationand grant by the State heretoltore made **shall** take.ptieoedenoe over the provIeIon80s thle **Aot** to the extent of any co&Mot herewith. v. "The term, ldonatIon, &it or remlesion hereto?ore

made* **or** word8 oi slmIlar ImpOrt **SW1 iXlOhld8**  **l?&S8iOO8,** donationsOS gl7Mt.a made by the Regular Session or the Forty-8ia.h LegIalature. *

Froma readingor the above y0uwIll see that It **18** quite clear that It **uaa** the Intantlon0s the Le@lature In the enaotment0s Said Senak s3Il.l Hoi 224 that the full amount of the.Statead valurem taxes Should continuetd **be** oolleotedIn Kleberg County and reinltted to the City oi COrpU8 ChriSti, the homestead exemption being allpwed.

He tiill

now OOnSideryour SeOOnd~qU88tiOn. If we were correot In our holding that the oltlzensand property In Kle~bergCounty have been entitled to the homsateadesemptions providedIn Artlole 8, SeOtIon l-a, of the Conatltutlon, and we believethat we were Corr8Ot, then the State ad valo~m taxes should not have bean paid,andWneOtSd upon homestead8in that County sInas the adoptionOf euah constItutIona provisionIn 1999, That does not mean, however, thatgleborg County as an entity **should have**  the State ad valorem **taX88** thus aolleoted‘ppon hOmesteada. It theleshould

be any way By whIah euchtaxes aould be refunded, such rerund should'betp the indIvId~l taxpayerwho paaid the saine

and not to.lG&bergCounty. m observation which we have itttiae; we think, olearly shone that Xlaberg county is not entitled .to withhold State a!l valorem taxes for the p~rpoae’of ofr8ettIsg the amomt of ad ralorem **taxes** which has been a~lluopedorgan k0meateada

finglebelrg~Honorable J. 8. Kida, Jr., Page 5

County sinoe the adoptional said Artiole 8, Section l-a, of the Gonetitation,

**Hothing** in the above oplnlon should be construed
as an expmesion uotmertling the oonstitutionallty or an6Qnstitutionality

or seMt6 Bill NO. SS4,

Ionss very truly
ATl'OR?iEYCENERALOFC5XAS

GlennRi Lewis Astiistant

APPROVEXA~~21, 1939

Jz+tcdub ATTORNEYGENEFiAL

OF TEXAS'