- 

March 22, 1961 

Mr. Richard E. Rudeloff O~lnlon No. WW-1024 

County Attorney 

Bee County 

Beeville, Texas 

Dear Mr. Rudeloff: 

Re: .Jihen must property be rendered for taxation in order 

to qualify a person, under 

Art. ‘5.03 of the Xection 

Code, to vote in a bond 

election, to be held in 

April, 1961, and rela.ted 

questions. 

You have stated in your opinion request that a bond 

election “is to be held in Bee County in March, 1961, to decide 

the proposition of an $850,000 bond issue to establish a county 

hospital.” You have submitted to this office the following 

two questions to be answered: 

1. “When and within what period of time must property 

be rendered for taxation in order to qualify an elector, under 

Art. 5.03 of the Election Code, to vote in a bond election to 

be held in March, 1961?” 

2. “Must property be rendered by an elector himself, 

or his agent, to qualify him to vote in such election, or does 

the placing of his property on the unrendercd list by the tax 

assessor so qualify him?” 

Subsequent to receiving your opinion request this 

office was advised that the proposed bond election would bc’ 

held on April 1, 1961. The April date will be used in this 

opinion Instead of the’March date. 

Section 3a of Article VI of &e Texa.s Constitution, a.s 

amended in 1932, reads, in part, tis fo’Llows: 

“When an electlon is held:‘by any county..,,for 

the purpose of issuing bonds, e e a .only quaiii’ied 

electors who own taxable property in the.... 

county.... and who have. duly’ rendered the same 

for taxation,. shall be qur)lified to vote... .I’ 

Artiole 5.03 of the Electi&rCode originally enacted 

this provision Into law verbatim. 
- 

Mr. Richard ‘E. Rudeloff, page 2 (YW-1024) 

In 1957 the Legislature added the following amendment 

to Art; 5.03 of the Election Code: 

“Property &hall be deemed to have been duly 

rendered for taxation, for the purpose of 

determining eligibility to vote in an election 

as provided In this Code and in Article VI, 

Section 3a of the Constitution of this Sta.te, 

only If the ,property was rendered to the 

county, city, district, or other political 

subdivision holding the election within the 

perlod of time fixed by law for such rendition, 

or was placed on the tax rolls by the tax 

assessor prior to the date on which the election 

was ordered, if the regular rendition period 

expired before that date. In making up the 

certified list of owners of taxable property 

to be used at an election, the tax collector 

shall Include thereon only the names of persons owning taxable property which has been 

duly rendered for taxation, as herein defined,” 

The courts have Interpreted Art. 5.03 on severa, 

occasions orior to the 1957 amendment. In the leading case 

of Caperton v. Thorpe, 24b.S.W.2d 329 (Civ.Ap,p.,lg51)-the court 

at page jrheld: 

“Our Constitution, Art.,6, Sec. 3a, Vernon’s Ann.St., 

provides that only qualified electors who own 

taxable propeTty in the county where such e1e.ction 

is held and who ha,ve dll3.y rendered the same for 

taxation shall be qualified to vote. J?fe br:lizv: 

the trial court correctly ruled that a person 

who had rendered his property either in 1$-g 

or 1950 was a qualified voter. nli S-G the only 

reasonable ~construction of t’he law. The 1.a.ri 

permits owners of prpperty to render their taxes 

through April 30th of any ,givcnyear under 

Art. 7151, Revised Civil Statutes 1925, Vernon's 

Ann.Civ.St. art.,7151., It will; therefore, be 

seen that if the election had b&n called on 

January 2, 1950, there would have been many 

people who regularly rendered their property 

within the time prescribed by statute a.nd whc: 

were otherwise qualified to vote in the. ~zl&z:tiotl ~~- 

but who had not rendered their property for 

taxes in 1950 and would not hs.ve been ailo??& 

to vote in the election.” (Bnpha,sLs added) 
Mr. F3.cha.M 3. Rudeloff, page 3 (InJ-102i!.) 

Since the courts have construed Sec. 3a, of Art. VI 

of t’he Texas Constitution, which wa.s later enacted a.s Art. 

,5.0.3 of the Election Code, we are of the opinion t:mt the 

holding in the Caperton case is still the law. ;!c do not 

feel that the 1957 amendment to Art. 5.G3 ha.s af’f’ccted tha.t 

holding. 

Therefore, it is the opinion of this office that an 

othl-r:lise qua.lificd elector is eligible to vote in 2. 3oi73. election if he ‘had rendered his property either in l$G or does 

render it anytime prior to the time ‘he votes in an election 

which is held before Nay 1, 1961. 

In answer to your second question, thLs office in 

Attorney Genera,1 Opinion No. O-2126, sa,id in nffm: t:?a,t if 

rendition of property for taxes is made ‘by an azen’; of the owner, 

or if such property is assessed by the tax assessor, the reciuiremcnts of Sec. ?a. of Art. VI of the Constitution of Taxas I 

a,73 me’c . The ca.s;s-of Carnob& v. ‘Xrixht, 95 S.~;~:.2d 3?!.9, (Civ. 

.kg,p.,l536) and Texas Tublic Utility Corpora.tion v. :Io!m, 

123 S.W.2d 102Z, (Civ.App.,lg38, error dismissad) ar,? cited. In 

sur)7ort ol' ti-,et op-in-ion. These cases decided tY1a.t assessment _ 

rmcle by the tax a..ssessor is sufficient to meet :I;? r?,:~~JjJcrflci]ts 

of s2c. 3a of Art. VI of the Constitution of TCZXZ~S thy’; pr~pcrty 

ij J “dimly rendered” in order for its owner to be e_‘~;r;iYJ;c to vote 

j.n a bond election. 

Therefore, il: view of the prior Attorney G2i?cra.l.‘s 

CoInion and the cases cited, it is tile opinion of’ tkj.3 offi.ce 

tha.t the tax assessor by ~~l.acIng t!le property of a,n o~khemlso 

f.j~~!a.iified elector Oil the Lg69 unrell5erXl tax rolls prior to the 

Lake the election 1.s orde:red, qual.it’ies such elector to T.TO~~ irj 

2 boric?. zlect?.on to b-7 held in A.pril, 1961. 
Mr. Richard E. .Rudeloff, page-4 (Ww-1024) 

LS:jh 

APPROVXD: 

OPINION COMMITTEE 

N.V. Geppert, Chairman 

Jerry Roberts 

Eudley McCalla 

John Phillips 

XY: Morga.n Nesbitt