. . . . 

THE AYTOIENEY GENERAL 

OFTEXAS 

November 6, 1943 

Hon. Stuart B. Uunpkins Opinion ko. V-424 

County Attorney 

Ellis County Re: Efiective period 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 substantially as follows: 

"On August 23, 1947, the voters of 

Ellis County approved a.re-allocation and 

change in the county ad valorem tax rate, 

under Texas Constitution, Art. 8, Sec. 9, 

from a 50$ rate, divided 254 to the Road 

and Bridge Fund and 256 to the General 

Fund; to an 804 rate, divided 50$ to the 

Road and Bridge Fund, 256 to the General 

Fund. 3# to the Permanent Improvement 

Fund, ;tnd 26 to the Jury Fund. The vote 

at such election was officially canvassed 

on August 26, 1947. The County ad valorem 

tax rate of 50# for 1947 was given to the 

County Tax Assessor-Colleotor on August 15, 

1947, and the tax rolls had been made out 

by him prior to August 26, before the result of the vote could be known. After the 

result of the vote was known, there did not 

remain enough time before collections began 

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 such re-allooation 

and change for Ellis County expire six years 

from the election date, that is, on August 

26, 1953, 80 that the last collection thereunder may be made beginning in Oct., 1952, 

thereby making the 806 rate apply only for 
, . 

Hon. Stuart B. Lumpkins - Page 2 (V-424) 

5 years; or will the ahange be in forae 

and effect for six succeeding years from 

the election, so that collections may be 

made for the sixth year beginning in October, 1953, under the 808 rate?" 

Section 9 of Article VIII of the Constitution 

of Texas, as amended, provides the authority for a reallocation of constitutionaltaxes after a majority 0r 

the qualified property tax,paging voters of a county have 

favored the same. Further, it is provided that "such reallocations and ohan 

7 

es shall remain in force and effect 

for a period of six 6) years from the date of the election at which the same shall be apprwed, unless the same 

again shall have been changed by a majority vote of the 

qualified property tax paying voters of suoh county, voting on t,he proposition, after submission by the Commissioners' Court at a genersl or special election for that 

purpose." It necessarily follows that for a period of 

six years from the date of the election the constitutional tax limits are those voted upon unless changed by a 

majority vote of the qualified property tax paying voters 

of Ellis County, 

Inasmuch as the election for reallocation and 

change in the ad valorem tax rate was held on August 23, 

1947, the question for determination is whether 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 constitutional rate. Your factual situation reflects 

that the six year period will run from August 23, 1947, 

to August 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 Statutes provides, in effect, that all property shall be 

assessed against the person who owned same on 

January 1st in the year for which same is rendered, and our courts have uniformly held that 

the person who owns property on the 1st of 

January is personally liable for the taxes for 

said year', although same may be sold shortly 

thereafter. D D . 

"Our statutes seem to be somewhat in confusion with reference to the time when the 
Hon. 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 same may 'be fairly 

worth in money at the time such assessment 

is 0ade.l Article 7211 provides that, if 

the tax assessor is not satisfied with the 

value placed thereon by the owner, the assessor shall value same,. and shall value it 

at 'the reasonable cash market value of such 

property at the time of its rendition.' 

Article 7212 of the Revised Statutes provides that the board of equalization of the 

county shall supervise the assessments, and, 

if in their judgment the assessments have 

not been rendered correctly, that they may 

make such oorrections as in their judgment 

are proper. Article 7214 of the Revised 

Statutes provides that the tax assessor, 

before he 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 the Revised Statutes 

provides that the owner of the property, on 

January 1st) shall render the same for taxes, 

and that same~shall be rendered between January 1st and April 30th of each year. It 

thus appears that, under artioles 7174 and 

7211, the property when 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 sustaining appellee'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, notwithstanding 
Hon. 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 commissioners courts 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 time when 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 counties for 

general purposes to the taxable values shown 

by the assessment rolls." 

A fundamental canon of constitutional construction is that the conditions existing at the time OS the 

adoption of a constitutional amendment may and should be 

looked to for the purpose oS determining the intent OS 

the amendment. Evidently, the will OS the people was expressed and it was reasonably understood at the time OS 

adoption of the change in the tax rate that it should 

continue for six years from the date of the election. The 

six year period would automatically be 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 same may 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 assessor has forwarded his certificate to 

the Comptroller. Therefore, if the rate isfixed by the 

Commissioners' Court before August 22, 1953, for the year 

1953, the liability becomes fixed and the collection in 

October, 1953, would be for a fixed tax due and owing 

within the six year constitutional period. Further, to 

say that the year 1952 is the last year Ellis County may 

collect this tax would be an arbitrary determination that 

the six year rate was not in effect in 1953. The construction placed upon that part OS Section 9, Article 

VIII of the Constitution by this Department, relating to 
. . ,. 

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

*six years iron the date of the electionn, is that 

the Constitution meant six taxable years, provided 

all requirements for a valid assessment and levy 

have been met within the year in which the 'six 

year perlob" termlnates. It necessarily Sollows, 

in answer to your question, that Ellis County may 

collect the 80$ tax rate in October, 1953, if the 

same is validly assessed and levied. 

Your brief furnished this oifice was helprul and appreciated. 

The tex rate voted by Ellis County 

pursuant to Section 9, Article QIII, of 

the Constitution of Texas, may be aollected In October, 1953, despite the termination OS the constitutional six year 

period in August, 1953, provided a valid 

assessment and a levy are made prior to 

such termination; the collection of the 

tax for 1953 is contingent upon the assessment and levy in 1953 beiore August 22, 

1953. 

Very truly yours 

ATTOFNFJY GENERAL OFTEXAS 

m:ajm: jrb 

By /s/ Burnell Weldrep 

Burnell Waldrep 

Assistant 

APPROVED: 

/s/ Fagan Dickson 

Fagan Dickson 

FIRST ASSISTANT 

ATTOBNET GENERAL