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.~&as tlm maat- 

.pvrnt of the aiareaaid eonstitutiottal provbfion fin 19ZW. 
Honorable J. E. Etdd, Jr., Page 2 

You request our opinion 8s to rhethsr you am oorreat lu 

thEt conclu~l~n also. 

It must be born8 in mind that our oplnlon with 

reremnas to th8 homestead sxmption ratter turmd~upon a 

aoustruation of Article 8, SeotIon l-a, of the Constitution, 

whloh exempts #S,OOO.OO of the taxable taltw or re8Idwas 

homestead8 from taxation for State purpose8 with the p&+ 

rislon that such exemption shall oat apply to St&e tax88 

rexitted wlthln tboss counties or other polltiaal mbbirl8loris *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 re8elylng r6~~188lomi 

at that time and on thfit aooount did zmt rall uIth$n the 

exoeqtlon to the exemption thus allowed. Bawaver, that 

oon8titutIonal pmvlslon ha8 nothing whetteoever.ta do ulth 

the qleetlon a8 to whether gleberg County along ,vith other 

countlss In the State will reaelve a rwitmioa OS ens-half 

of the State taxes colleoted during the next SIye mar8. 

That question must be aet8rmlmd rropa th8 set Itaeli. SaId 

Senate Bill Xo. 224 grant8 and donate8 to the oountiee for 

a period or fiye years, beginning with the taxable fear 

1940, one-half of the State ail valor- taxes fur gwerrl 

r8yenua purpose8 not heretofore donat 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 munlolpal or 

qua81-muuialpal oorporation; .prorIUIng that lf 

the donation, remiealon or 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 hsretofore made, but shall be etfeotire after the explratiim OS suoh prcwlmmly 

asde rex@~Ion, donatloo or 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 dlfferonoe beteem the remI8sIon, (pat18 or donation heretorore maBe and one-half (l/z) or th8 times 
122 

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

oolleoted in such area; provided that Whem a 

donation, r~~ni8slon or grant has been heretofore made In an area oaueP~b an area~lees than 

an entire county, this Aotshall donate and 

grant one-hair (1/e) or the taxes oolleotea in 

the county outaide or woh area for the llre or 

thee Aat; providing that where tUXR8 ham b8en 

donated and granted her8tofore‘to any authority* which donation and grant IS contingent. Upon an allooatlon 0s 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 oonfllot herewith; providing that.the 

term, *donation, &rant or re~~laaion heretofore 

made* shall Include reml~sions, donation8 or 

grants made 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, polltloal 8ubdI~S - . _- - 

alon, or.mazuarpar~r 93lSSX-JlNUUOl~ OO~WtlOn. 

*If the ~donatlon, remlesion or grarito 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,shall be effeotin 

after the expiration or 8uoh pre~lously ma* seSliSSiOll, bonation, or grant if 8uOh SrpiXWS prior 

to the expiration 0s 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 eXp iwS p r ior to the l Xp iSUtiOw f 

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 
Honorable J. 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 redonate and 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 oountlss wherein taxes have been donated or granted heretofore to any authority, 

and which donation and grant Is oontingent upon an allooation of a Federal grant, and la 

not yet erfeotlve, such donation and grant by 

the State heretoltore made shall take.ptieoedenoe 

over the provIeIon8 0s 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, donations OS 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 Intantlon 0s the Le@lature 

In the enaotment 0s Said Senak s3Il.l Hoi 224 that the full 

amount of the.State ad valurem taxes Should continue td be 

oolleoted In Kleberg County and reinltted to the City oi 

COrpU8 ChriSti, the homestead exemption being allpwed. 

He tiill now OOnSider your SeOOnd~qU88tiOn. If we 

were correot In our holding that the oltlzens and property 

In Kle~berg County have been entitled to the homsatead esemptions provided In Artlole 8, SeOtIon l-a, of the Conatltutlon, and we believe that we were Corr8Ot, then the State 

ad valo~m taxes should not have bean paid,and WneOtSd 

upon homestead8 in that County sInas the adoption Of euah 

constItutIona provision In 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'be tp the indIvId~l taxpayer who 

paaid the saine and not to.lG&berg County. 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~lluoped organ k0meateada fin glebelrg~ 
Honorable J. 8. Kida, Jr., Page 5 

County sinoe the adoption al 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 

ATTORNEY GENEFiAL OF TEXAS'