THEATTORNEY GENERAL 

OF -l-ExAs 

Honorable 0. Kennedy 

County Attorney, Bee County 

Beeville, Texas 

Dear Sir: Opinion No. O-1477 

Re: Can C6mmissioners Court levy a tax 

rate without full membership being,,- 

present, and could the Court legally meet outsUe of the county? 

We acknowledge receipt of your request for an opinion, 

wherein you ask two questions relative to the levying of county 

taxes by the Commissioners Court of Bee~County. 

These questFons ,are: 

1. Can the Commissioners Court levy a tax without 

full membership being present? 

2. Can the Court meet outside of Bee County? 

Article 2354, Vernon's Annotated Civil ~Statutes, provides that no county tax shall be levied except at a regular 

m of the court, and when a members thereof are present. 

It is oiir opinion that this provision is mandatory and 

that a levy of a county tax without all members of the court 

belng'present is void. Free 6t al~vs. Scarborough, 8 S.V. 

490, and Broocks et al vs. State, 41 S.W. (2d) 714. 

Article I, Section 13 of the Constitution of Texas 

provides that all courts shall be open. It is our opinion 

that when the people of Texas adopted the.Constitution,theg 

were demanding that the courts remain open at all times In 

order that the public might be heard on all questions affecting their property. It therefore became the dutg of the 

Legislature to pass Article 2348, Vernon's Annotated Civil 

Statutes, in order that the public would know when and where 

the C&missioners Court'would meet. Article 2348, Vernon's 

Annotated Civil Statutes, provides when the regular term of 

the Commissioners Court shall meet, and that the meeting shall 

be at the courthouse. 
Hon. 0. Kennedy, page 2 o-1477 

We have been unable to find any decisions from this 

jurisdiction directly in point. but in the case of Tarrant 

County et al vs. Smith et al, 81 S.W. (2d) 537, Justice Lattlmore said: 

"They (the commissioners) meet as a court 

and transact business in open session. Such requirement is not formal. It is substantial, both 

that the members may have the benefit of the knowledge and opinions of the others, as well as that 

the public may know when and where its affairs are 

being transacted." 

The State of Nebraska has a statute very similar to 

ours as regards the meeting of county commissi.oners, and in 

the case of Merrick County vs. Batty, 4 N.W. 959, the court 

held that the county commissioners must transact county business at the county seat ana that they are without authority 

to transact business at any other place; that if~theg transact 

any county business ate any place other than the county seat, 

their actions thereon are void. 

It is, therefore, our opinion that the County Commissioners of Bee County cannot levy a county tax'without all of 

the members of the Court being present, and that the County 

Commissioners Court cannot convene outslde of Bee County for 

the purpose of levying such a tax. 

Trusting that the foregoing fully answers your inquiry, 

we are 

Yours very truly 

ATTORNEYGENERAL OF TEXAS 

By s/Richard H. Cocko 

Richard H. Cobke 

Assistant 

RRC:pbp:wc 

APPROVED SEP 30, 1939 

s/Gerald C. Mann 

ATTORNEYGENERAL OF TEXAS 

Approved Opinion Committee By s/BwB Chairman