plan. i3em Do11mh1t. O~ia~ioa No, V-230 

County Attorney 

FaUs County Re 8 Under ooaletltut Ional 

Warllrz, Texas ataendment of Article 

4i 

IS, ,Sec. 9, knowa as 

eal.Xooation of Cowty 

Fun&~ Aaandmitnt , " may 

t&me warraants be lamed 

to matwe mm thaa six 

years from the date of 

realLocation election, 

and related quest loan. 

rum sir: 

Your reqmet for en opialoa from thlh Department on 

th6 above eubjrct matter is 618 follous: 

‘At ‘the reqtiet of the Commissloners~ 

Court of B&I.&.* County, I reslpwtfully reqwst your‘bfPiela1 ,opinion on the quef5tiona 

~#5ieh are hersWafter stated. 

‘Actin pursuetat to the 1944 epvlmlment 

to *aticm g of Artlck Vlfk of the Coastitutics) of Te2a.s, an eLeot%on uas held la Falls 

County aa ths 5th day of November, 1946 to 

ree15acete county taxes autborieed bg thet 

section. 11~ this re-allocation, the first 

15p road anhi Brl&ge tax was lacreased to 354. 

“Durihg tbe u&r years, the county wee 

unable prciporly to taaintmin ‘the county roads 

and.+0 make lmprooemente which are badly 

need&d., The aoqt ,ot laeklitg necsssmy rdpairs aad impr&*eaeots to the 6ouaty roNa 

la substantially more thaan the antlclpated 

iaoome of the county for foad ead bridge PWposes duritkj~ the wmmt year. The Oomits- 
Hon. Sem Dollahlte - p8ge 2 

sloaera’ Court, therefore, desires to Isrue 

time warrants for the purohase of necessary 

road machinery and materials and to pay 

labor bilLa for coastruotU&g a@ making 

capital repairs to various soUty reads 8nd 

bridges. 

“The former 154 ZImItatlon on road and 

bridge taxes has beea removed by the reallocation election a,nd the county has the 

right to levy a 354 tax for thle purpose for 

8 period of six p&rs from the date of the 

election, 

“The f Irst quest ion upam. Which Ve vauld 

llke to hare your valued opiaioa Is: My 

the Cotmisslomers‘ Court of Palls County 

Issue road end bridge tQne warrants under 

the terms of the Bond and arrant Law of 

1931 aad levy e tax of not to exceed 35# on 

the $100 valwtlos for a period of six years 

from the date of said revallocation ehctioa, 

provided that the remaining Income to the 

county for road Pnd bridge purposes Vi11 be 

sufficient to pay other reasonably entlclpeted nornvll e%petwes of maintaining the 

oounty roads? 

“The second question iaa My such Varrants be issued to mture beyond mid sir 

year period provided the total debt service 

requiresmnts for said Varrantr, together 

with debt aerVic6 requIr6matd cm 411 other 

road and bridge Indebtedness, ~I.11 no6 be 

more than can ‘be wrviced Oroar a 3% tax on 

&rid after the end of ruoh al% ywr perlaffl? 

“If your AnsVer to the fI&st pusstion 

is In the negstioe, then: #iat rate of tax 

mey be levied Wring such six year period 

for the purpose of ,poyIng prinolpel end laterest on road and bridge time Verrants?” 

Article VIII, Section 9, of the Constitution of 

the State of Texas, es emended Blovember, 1944, provides as 

f ollowa r 

“The State tax on property, exclualve 

,f the tax necessary to pay the public debt, 
. . 

Hon. 3am Dollahite - Page 3 

and of the taxes provided fqr ,the. benefit of 

the public free schools,~ a,hall never exceed 

thirty-Siva (351, ce’nts,, ‘on the, one ‘hundred 

dollars valuation; and no ‘oeunty, city or 

town sha,ll levy more than twenty-five (25) 

cents for city or county purposes, and not 

exceeding fifteen (15) cents for roads and 

bridges, and not exceeding fifteen (15) cents 

to pay jurora, on the one hundred dollars 

valuation, except for the payment of debts 

incurred prior to the adoption of the Amendment September 25, 1883; and far the erection 

of public buildings, streets, sewers, waterworks and other permanent improvements, not 

to exceed twent,y-fire (25) cents on the one 

hundred dollars valuation, la any one year, 

and except as la In this Constitution otherwise provided; provided, however, that the 

Commissioners Court in any county meg reallocate the foregoing county taxes, by changing the rates provided for any of the foregoing purposes by either increasing or decreasing the same, but in no event shall the 

total of said foregoing county taxes exceed 

eighty (80) cents on the one hundred dollars 

valuation, In any one year; provided further, 

that before the said Commissioners Court nag 

make such re-allocations and changes in said 

county taxes that the same shall be submitted 

to the qualified property tax paying voters 

of such county at a general or -special election, and shall be approved by a majority of 

the qualified property tax paying voters, 

votln$ in such election; and, provided fur-, 

ther, that if ,and when such re-allocations ** 

and changea in the aforesaid county taxes 

have been approved by the qualified property 

tax paging voters of any county, as herein 

pr6vided, such re-allocat ions and changes 

shall r main in force and effect for a period 

of six ‘i 6) years frora the date of the election 

at which the same shall be approved, unless 

af 

em 
Hon. Sam Dollshite - Page 4 

tax to be levied and collected for the further mslntenance of the pqbllo roads; provided, 

that a ‘km jorltJr oe the ~quelified property taxpeying wtera of fiie obuhty toting at an election to be held for that pIlrpose shall vote 

such tax, not to exoeed fU’teen (15) cents on 

the one hundred dollars valuation of the property subject to taxation in such oounty, And 

the Legislature naay pass local laws for the 

malntensnoe of the public roads and highways, 

without the local notice required for special 

or local lava 0 This section shall not be construed as a limits..tion of powers delegated to 

counties, clties,~ or tovns bJr any other section 

or sections of this Constitution.” (Estphasis 

onrs ) 

In construing the aboye constitutional amendment 

in connection with a similar question to the one now before 

us, It was held in our Opinion Ho. O-6863, a copy of which 

Is enclosed, that the county could issue bonds to mature 

more than six years from the date of reallocation election 

provided that the bond5 could be serviced with its increase 

in tax assessment for such six-year period and the old constitutional limit of 15q! thereafter. Opinion NO. 6863 

based Its conclusions on the fact that”gf the people of the 

county voted the bond Issue, the Increased tax assessment 

would beoome obllgated for a six-year period from the date 

of the reallocation election and the county would not be 

authorized to decrease the levy sinoe such an act would be 

an infringement of the contract. 

The question now ,.beP ore us is whether or not the 

holding in Opinion lo. O-6863 IS sppliosble to the Issuance 

of time warmnts. Time warrents are issued by the Commissioners 1 Court, whenss bonds are only issued upon a vote of 

the property tax paying toters of the oounty. In other words, 

when bonds are issued, the increased tax assessment becomes 

obligated by the property tax. paying voters of the county, but 

when time warrants are issued, the inoreased tax assessment 

becomes obligated by the Commissioners I Court. 

We are therefore oonfrontkd with the case of San 

Seba v. MoCraw, 108 3.W. (2d) 200, wherein the Supreme Court 

held 3.B. 303, Acts of the 45th Legislature (an Act authorizing the Commissioners I Court on its own motion and wFthout 

a vote of the property tax paying voters to issue fur&ding 

bonds) unconstitutional. We quote the following from the 
Hon. Sam bollahlto - Page 5 

above mentioned case: 

“In the 'cass at, baa? ths’~u&fi6d~ taxpaying voters"of Saii Saba Counfy'voted under 

a law't&,t sec,ured to theaIthe right~to vote 

: 

off'snch~.,tax,'in .two: ears, iqd, .furtheri, such 

voters v*$$~,,titider. a, la'w that guaranteed to 

them ~that~the,,proa,~eds'of such tax could never 

be charged %Gth.a'bond issue. This law was 

psssed for:the purpose M'putting Into effect 

th3.oonstlfutSonal provision authorizing such 

tax* Acw, after such tax 13 votsd,,the Legislature, without the oonluat~ of the voters, has 

attempted to impair and destroy their rights 

existing at ths ,tbsu of the vote, To our nluds 

sush~a lsgisl4thve ,act .not ,oaly violates the 

wry omstltt~tlonal prorisioa euthorlalng the 

tax to bs voted, but violatee., sdction 16 .of 

artic3m 1 of mzr ',Stats Conatl~t~utZon~‘a~ w,elY.. 

David vr Tinam, aupra.'! (Und&r~scoriag ours) 

It will be note,& that the foreping case based its 

eotaolasloa ou the faot that t#mprsperty tax paying voters 

of &I Saba voted u#er a law' that seamad to them the right 

to vbte off sudh tuE in two years a&d, therefore, the Legislsture aould not destroy their rights existing at the tims of 

ths vote. !Phsrefore, if Bsct.+ab 9 of Article VIII guaranteeis 

to the property tax paylag voters the righk to vote off a tax 

%evldQ under the realilocltion elsation within ths sl%-year 

period, the Coamibsionars* Court would not be authorized to 

fsstn~‘tlme warrant.5 olkae tha realJ,ocatien MS been made under 

the amsndnent . It ,Ss our cplnioa, however, tbat voters do not 

have the inhsrent right to vote off the reallocation prior to 

the end of the s;ua-yemr term becwse only the Cosmlssloners~ 

Cart “is outt&mita& to call an electlon for the re4llacatlon 

of fnnds under .%a$tX amendment. Oaae the ~Gomslssloaers~ Court 

has isstid,~.~timf warEants that are to be servloed out of the . 

tal a~sses&m?tif lev:i@d ‘under, the re415ooation elsction, the 

Oo~iaaimlzcr~s”:~Co~~t~~could not, ca’ll fan election within the 

sis-year @eriad~t~o~rlecmase such taxes, for such ae action 

wauLd ~itm3tltqte *a’iira~inagsmat of the county's contract. Furthermore, It Qias held’ ‘in the cass of Patton v. Concho Couoty, 

196 3.v. 2i¶ 833, the;t the iountr could purchase road machinery 

admrt l,a+%g ioP bida, i?%iacs ths above rantioned oaae ./ ” 

,~ subs#qwnt to the cotmtitutib& am?ndsmt, the 

vto rejogaiee that the co*ty has the power to ls- 

, rtin t.s’ ,,y&r said, slacndsmtot . 

TherefoBs, it is the opinion of this’ Department that 
. _ . . . . 

the Commlssloners~ Coupt of Falls County Is authorized to 

issue Road and Bridge tlmt PlaW+Qts to atwe dwing a sixyear period fraa the &at,@ of tha maJ&aatfon uLktioa, 

provided the tfae V~rrantsj slkmg with the other iabsbtednass, can b4 04rvia4iU nithia Its ‘Sna~rsslsed tait aa)sm#wxmt 

far a six-year period fmm ma data as the ru44bocstm 

election. 

Xn ammr to yattr amand questiod, it ia gur 

opiniwa that the Gommis~iowrst’ Court is authmiled to Issue time varrantrr to m&ttee beyosd q&d six-3~s~ period provide& c#eid tL$r)i wn~ptiPt0 c.8~ be uemlced Y Ithid its itmeased 

tax asaessmant far swab six-par mvtab and the old ccmstitut1etmll 3laait af &5# th8Peafter. 

UMer the enmQfWnO to Seu. 9 of Prt. VIIX, 

IUWD. i%s the “M&location of ~Cousty punas bmadafmt , ‘# the Oomraissionsrs~ Goupt, of Fall3 Co~uaty 

ia &utbori$ed to ilksm, roaol aad bridge tim U#P* 

rants to ~~twira bsyand thr ,sl%-jtm period frOra 

tk& &tc of thS reaLb%WiaR e14ctiOI1, provided 

the t i43 warrant@, etosg with t&a other itwbtedubda, esta be serviced within the increarad tax 

assessment for a six-year’ perled from the date of 

the reallocation elsetim and WJ old amiatltutiotml limit of 1% the,re*fter n 

ATTORIWX ~NERtit OF TX&S 

dR:&jXl 

lpUClO0UFS 

APPROVED: 

This opi~loa has been 

considered and apP%WWU 

15 limited asafsreaoe,