.. . .



### THE 

## AYTOIENEY GENERAL

OFTEXAS

November 6, 

### 1943

Hon. Stuart B.Uunpkins Opinionko. V-424 CountyAttorney Ellis County Re: 

### Efiectiveperiod of Waxahachie.Texas a reallocation and change of the ad valorem tax rate 

### 0r Ellis County which

was voted August 

### 23, 1947. Dear Kr. Lumpkins:

Your recent request for an opinion of tHis Department is substantiallyas follows:

"OnAugust 23, 1947, the voters of Ellis County approved a.re-allocationand change in the county ad valorem tax rate, under Texas Constitution,Art. 8, Sec. 

### 9, from a 50$ rate, divided 254 to theRoad and BridgeFund and 256 to the General Fund; to an 804 rate, divided 50$ to the Road and 

### BridgeFund, 256 to the General Fund. 

### 3# to the Permanent Improvement Fund, ;tnd26 to the Jury Fund. The vote at such electionwas officially canvassed

on August 

### 26, 1947. The County ad valorem tax rate of 50# for 

### 1947was given to the County Tax Assessor-Colleotoron August 

### 15, 1947,and the tax rolls had beenmade out byhim prior to August 

### 26, before the result of the vote could beknown. After the result of the vote was known, there did not remain enough time before collectionsbegan
on October 1, 

### 1947,to remake the rolls and issue statementsunder the new 806 rate. The result was that the re-allocation and change in the tax rate was not in effect for 

### 1947.

. . .
"&uESTION: Mill suchre-allooation and change for Ellis County expire six years from the electiondate, that is, on August 

### 26, 1953,80 that the last collection thereundermay be made beginning in Oct., 1952, thereby making the 806 rate apply only for, .

Hon. Stuart B. Lumpkins - Page 2 

### (V-424)

5 years; orwill the ahange be in forae and effect for six succeedingyears from the election, so that collectionsmay be made for the sixth year beginning in October, 

### 1953,under the 808 rate?"

Section 

### 9 of ArticleVIII of the Constitution of Texas, as amended,provides the authority for a reallocation of constitutionaltaxes after a majority **0r** the qualified property tax,pagingvoters of a countyhave favored the same. Further, it is provided that "suchreallocationsand ohan7es shallremain in force and effect for a period of six 6) years from the date of the election atwhich the same shallbe apprwed, unless the same again shallhave been changed by a majority vote of the qualifiedproperty tax paying voters of suoh county, voting on t,he

proposition, after submissionby the Commissioners' Court at a genersl or special electionfor that purpose." It necessarily follows that for a period of six years from the date of the election the constitutional tax limits are thosevoted upon unless changed by a majorityvote of the qualifiedproperty tax payingvoters of Ellis County,

Inasmuch as the election for reallocation and change in the ad valorem tax rate was held on August 23, 1947, the questionfor determination iswhether Ellis County may assess taxes on January 1, 

### 1953,and collect the same in October, 

### 1953,pursuant to such election or must the collection in October, 1953, be limited to the old constitutionalrate. Your factual situationreflects that the six year periodwill run from August 23, 1947, toAugust 22, 1953.

In the case of Humble Oil &Refining Co. v. State, 3 S.W. (2d) 559, the Court stated:

RArticle 7151 of the Revised Statutesprovides, in effect, that all property shall be assessed against the personwho owned same on January 1st in the year for which same is rendered, and our courtshave uniformlyheld that the personwho owns property on the 1st of January is personally liable for the taxes for said year',

although samemay be sold shortly thereafter. D D

.
"Our statutes seem to be somewhat in confusionwith reference to the timewhen theHon. Stuart B. Lumpkins - Page 3 (V-424)

value of property shall be ascertained in fixing the rendition. Article 7174 requires each treat or lot of land to be valued by itself as samemay 'befairly worth inmoney at the time such assessment is 0ade.l Article 7211 provides that, if the tax assessor is not satisfiedwith the valueplaced thereon by the owner, the assessor shallvalue same,. and shallvalue it at 'thereasonable cashmarket value of such property at the time of its rendition.' Article 7212 of theRevised Statutesprovides that the board of equalization of the county shall supervise the assessments,and, if in their judgment the assessmentshave not been rendered correctly, that they may make such oorrectionsas in their judgment

are proper. Article 7214 of theRevised Statutesprovides that the tax assessor, beforehe enters upon his'duties, shall take an oath that he will inspect the property, and will assess same at its market value as of January 1st preceding the aasessDent. Article 7151 of theRevised Statutes provides that the owner of the property, on January 1st) shall render the same for taxes, and that same~shallbe rendered betweenJanuary 1st andApril 30th of each year. It thus appears that, under artioles 7174 and 7211, the propertywhen rendered shall be valued as at the time of the assessment,and, under article 7214, the assessor is required by his oath to value it as of January 1st.
”

. . . As above stated, under the decisions of our courts, the owner of the property
on January 1st is responsible for the taxes for the ensuing year."

In the case of C. B. Oarswell &bo. v. Habberzettle, 87 S.W. 911, the Court stated:

"The court erred in sustainingappellee's exceptions, and striking out the amount of penalties Bought to be recovered by appellants. Al.1

property owned by a person in I this state on the 1st dey of January must be listed for taxation between that date and June 1st of each year; and, notwithstandingHon. Stuart B. Lumpkins - Page 4 (V-424)

the taxes do not become due until the 1st day of October following, he is personally liable Sor the taxes of that year, though he sells the property before the amount of such taxes has been ascertained,and beSore the payment thereoi beoomes due."

Artiole 7045, V.C.S., is as follows:

"The commissionerscourts of the several counties, all the members thereoi being present, at either a regular or special session,may at any time aster the tax assessors of their respective oounties have Sorwarded to the Comptroller the said certiiicate and prior to the timewhen the tax collector of such county shall have begun to make out his receipts, calculate the rate and adjust the taxes levied in their respective countiesfor general purposes to the taxable values shown by the assessmentrolls."

A fundamental canon of constitutionalconstruction is that the conditions existing at the time OS the adoption of a constitutionalamendmentmay and should be looked to for the purpose oS determining the intent OS the amendment. Evidently, the will OS the peoplewas expressed and itwas reasonably understoodat the time OS adoption of the change in the tax rate that it should continuefor six years from the date of the election.The six year periodwould automaticallybe suspended on August 22, 1953, but if the liability for the tax in the year 1953 is fixed before the time limit expires, it is the opinion of this Department that the samemay be collected in October, 1953. The person owning property on January 1st is responsible for the taxes for the ensuing year. The Commissioners'Court may calculate the rate prior to the time the tax collector begins to make out receipts and after the tax assessorhas forwarded his certificateto the Comptroller. Therefore, if the rate isfixed by the Commissioners'Court beforeAugust 22, 1953, for the year 1953, the liabilitybecomes fixed and the collection in October, 1953, would be for a fixed tax due and owing within the six year constitutionalperiod. Further, to say that the year 1952 is the last year Ellis Countymay collect this taxwould be an arbitrarydetermination that the six year rate was not in effect in 1953. The constructionplaced upon that part OS Section 9, Article VIII of the Constitutionby this Department, relating to. . ,.

Hon.'Stuart B. Lumpkins - Page 5 (Q-424)

*six years iron the date of the electionn, is that the Constitutionmeant six taxableyears, provided all requirements for a valid assessment and levy have been met within the year inwhich the 'six year perlob" termlnates. It necessarilySollows, in answer to your question, that Ellis Countymay collect the 80$ tax rate in October, 1953, if the
same is validly assessed and levied.

Your brief furnished this oificewas helprul and appreciated.

The tex rate voted by Ellis County pursuant to Section 9, Article QIII, of the Constitutionof Texas,may be aollected In October, 1953, despite the terminationOS the constitutionalsix year period inAugust, 1953, provideda valid assessmentand a levy are made prior to such termination;the collection of the tax for 1953 is contingentupon the assessment and levy in 1953 beioreAugust 22, 1953.

Very truly yours

ATTOFNFJY

GENERAL OFTEXAS



### m:ajm:jrb By /s/ BurnellWeldrep BurnellWaldrep Assistant

APPROVED:

/s/ Fagan Dickson Fagan Dickson FIRST ASSISTANT ATTOBNET GENERAL