**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  TEXAS

**Eonora blo**  **oeo**
**. couaptroller**  **Of AUStin,**  **T8XaS**

**~mar** 

## sir

**t** 

### B. Sheppard

**Publio &aaounts**  

### OpinIonNOC;-G-287 ',

rte: uwnt of aci~ment.aonaulsslons $%-4qepaid **by** Stiste 

### SaUatfigorda' .And EJdalgo 

### Couct0!k~,Aurlr@ stated


### :

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\ “\ You dl.reot.our

atteAtlo@to $en&e BillNo. 32,Chapter 61,page164,FIretCalled36daioxi~ ,+3rd,LegIrrlature,

grantingto.. the Cityof Palaolosm&d thevIlJ,a&oVCollege Port sight-ninths **or** 

### thenextamouut.or in Cormnlsslr:ners* tat8aU vatirern taxesoolleotedon property 3 oh.bfatagorde 

### Countyfor e periodof 114;,Ch@pter

402,p6ge 1596,zlrst

**NOS. 1,**  **2** 

### and 

### taxescoltate*sshareof suchassessmentooetsshould

T3eotion1. That for 

### a periodof thirty (30)yeera, coxnenoL.?g

with the fiscalyearbe&mine September1, 1933,there **bo** 

### and tire herebydonatedand grantedby the stateor Texasto a co!mnIaslon, hereinartercreated,In **trust** far **the** 

### Cityor Palaclw 

### and theVillageor ~ollsger&rt,bothsltuatodiz ComIssloner*sFreofnctxqumber 3 ofZatagordaCounty,Texas,d&t-nir.ths (8/9)of theretEon. Geog Ii.SbepFard, ~3~3 2

3n>unt of the State ad v~lorcmtaxes collected on all property, both reti sud pcrtln, in said iomissicn8r*8 I"recinct??umber3 of :!zt;tsEordz **county, TCX~S,**  which shall be nscertained and 3FpDrtiOned 3s now Frovidad by law.
It is rurthsr providod in Section 3 or Caid senate Sill NO. 32 that at the end offeach mon',hth3 tax 

### collector or IzataSorde County Wstall pay over to the City Treasurer :!f the City of ;alacios eight-ninths of 311 .wne7s collsctod by him durirj:said month under the provisions or this 

### A&, except such emounta as ars allowed by law 

### for assessing and collecting s-8, and shall forward 

### a duplicate copy of the recei;ts Siren to him by the Treasurer or the City of Faleclos, Taxas, for such moneys to tha comptroller. The said collector shall remit to 

### the State Treasury one-ninth of all such tnxea collectad by him rrzm rlO&tJl to month.* ;Vadeem it unneaessery for present purposes to set out the remain',&e provisions of said enactment. \

It is speclnlly noted th-t seid ~Actir;rants only eishtninths of the net smount or the Stste ad valor@m t3xes collected in -said precinct i;'o. 3 of kW,sgorda county. Tn,t%E case of zvershiner vs. Palmer, 1s S. :s.387, the z>S:lrt s3id thatfw*??ot*means free. from chm(;us or deduatisns; obt?i:g.-~sPter dedugtin~ 311 3xpenS88~" This statsmut :JI' tfm risaning-.>f

.tt:, PIvtard-net-:waa appclved in the ces3 or iw+3 vs. Shirlay, 211 S. :;;. 246. .c&.oJt is particularly. noticed that in Seation 3, it i8 axvrensly >roviciadthat the amount8 allowed 

### by law for assossirgend coiltqoting aeM sonags 6hal.lbe deducted from the suss pait over mnthlf;j to the City Treasurer of the city or ~3l3cios. It is thzs opita clear that the legislature IQtanded tbat the aost of as:.e&mrint .&curred in coms~tl~n with the CollectiOn of th3 money granted shoiilol 5e paid out of such grant. The half of the assessnent fces.ori?:narily -&id by the State under Article 2937, Revised Civil Statutes;:3hould bo paid as follows with 'respect to the are3 arfected uily the edove *rant: The p-nslon and sohool funds their usual &a&: one-niigth 31 the remainder by the State and other ei!.-bt-nlcths :;ftbo regfainder should be 

### deducted frm 

### the grrintedSW bafcru tjB,! s&e 1~ paid over. ,a 33CtiOn 1 3r ssid g&e lature, reads 3s rOuOwil: + :'iil. r:o.114, 

### by the 44tk L&S-

"Sectio::1. ?bat'for tit3remcyfnder of the period Or tine for which the in&3bit3n~s :f 3r.dproperty in ::hsrton COlldj'and th:it ;:ortionq$ 'i:.:jlt3~-orc3 comty embraced in coatission3rs ~ireaincts~~gumb~&rs 1 2, ;-nd4 ware released rro?;'tbepnyQ6nt Or stgte :,dh~val$QQ tax65 16Viad for geGara1 revenue pur;oaes by ~;g+,~pt&.i&j, !ictsSecond C&led Seaalon, Thirty-eighgh I,e&~~~-tZ,u:e, there'\bednd hereby are donated 3nd grented by :k,e j't3taof T&>s to ;vharton County COmpriSio~ 0~8 di,str$&.tancjthat paipi3n Or XStS-Hon. Ceo. n. Sheppard, ?cge 3

;TordaCounty eubracod in Cozmissloners frecincts embers 1, 2, and 4, co.nprinin,? another d'strict, the net mount of all State cd volorerataxes levied hnd collected for State general purposes on ail property, both real and p%%>nal, I.ncludin(: the rolli.%:stock belonging tc railrond cou?anies wh5ch shall be ascertained and a?portloned as now prov:ded by law, in aaid ?:hart.on County and that part 3t :%tacorda County embraced in Cozmissioners Frecincts ?!mbers 1, 2, and 4.” Se&Ion 3%f+aid fIouse sill x0. 114 csntains provlsiLhs like those osntained in::sect.ion 3 of said senate ~lllro. 32 by the First Called 3esslon, 43rd ~e&kture.

It Is thus mted that s&d Ho&se 2111 ':o.114 by the 44th Legiskture is >raotically identical in its term with said senate X11 iTo.32 by the C3rd Legislature. The sam principles wouid therefsrc ,~ovsm acd after the pension and school funds have borne their cr.2rata share ot such use.essment costs the remlcder of the

- part o+dinarily p&d by the State should be deducted out of the sum sranted by said Eouse ?3ill 20. 114.

Senate ‘-1111 $:‘o. 231, ::hapter162, rlegular Le.:isl::t.urs, provided in part as follows:

.*section 1. ,Zhatbecause of Great 9ubllc from and paid
session, 38th

calamities occurin l.nthe county of Eldalgo, the inhc~~Tltaxita of 

### end property in said oouhty, in accordance with section 1C of ,lrtioleC of the State Constitution, shall be, and are hereby, released for a pe,-ledof twenty-five (25) years as hereicaiter provided,,from the payment of tsses levied for State purposes in said county as follows:

411 31 State ad vcloren taxes levied for ttate p&?o?i &ainst the inhabitants and bro;Mrty In the county or Hldalgo, includiq the rolliq stock belon&g to rallroad companies whioh shall be ascertainad and apportioned as provided by law. “.
. . "Section 5. The tnx assessor-of ~?:dal&ocounty shall assess for taxstion tbe croy;ert:; 

### md persons, rizi23,conpnias und ossoci:iti.nsof pars 4s in said county in the usual mnner as requfred by ljw, ard the tax collector of staidcounty shail, .:rshall not, collect the said :;tate taaos ( ::.s

be my bt!ordered md directed to do by the C3:aptrolicrof public :;ccounts a8 hereizafter provid.ad.*I

Hon. woe H. Sheppard, Fags 4

The :lctalso provided thet such relief should be conditioned uF;onthe,roters of Bidalco County votirg ac issue Of bonds equal in amount to the taxes released. It is OUT urider.?ta,%ing that the bonds were **voted.**

1n the caSe of Sheppard v. Bidalgo CO., 83 Se 'A'* (2d) 849,
.. the Supreme cawt, in an opinion by Judge Cerxzn, tOmhS13nsr, held that.this Act was void.' firnever,muse 13131:Yo.lC1, Chapter 4C1, page 1594, First and S6oond Called Sessions, 44th Legislature, appcrently removed the questi~as resulting;in such holding,and on motion for rehecring the Supreme Court, coiling attention to said H-xse Bill X0. lC1, In 00 3. ;I:. opinion. (Ed) 811, withdrew Its said iorner

Tt Is cur understanding that you desire our opinion oonCorning the matter of assessment costs during the pe&d prior to the efreottve date or said HaUSe Bill 110. 101 only.

in an opinion dated April 14, 193E, round In volume 333 at page 392 of the Letter Opinions of the Attorney General, I.iaurioe Cheek, then assistant dttornay General, advised you that the State was mt due to pay assessor~t%oonmlsslons upon the taxes thus remitted to the inhabitants of and property in Cidalgo County under the terms or said senate Bill No. 251 by the 33th L6gis.l.:ture. ;;'eunderstand that your department acted upon and followed that opinion and we are not disposed to depart from the same. .Irtlcle3932, BevIsed Clvil.ritatutes,provides that: "The Comptrolier, on receipt or the rolls, shall give the assessor an order on the colleotor of his county ror the amount due him by the State for assessing the State taxes, to be paid **out** of the first money ccllacted ror that year.= seld Senate Blll?io. 221 was enacted in the light of that statute. It iq,noted that said Senate Bill No. 201 did not provide thnt the State ad valorem taxes leviod for State curposes should be oolleoted and then delivered to Bldalgo County but released.**such taxes**  ant&sly and removed the cecessity ::;f collecting the same. Hence there would **be** no fund such as that contemplated by said Article 3938 out of -&iah the assessment recs ordinarily paid by the 3tute could be drawn, unless we should say that G:I of such cocrniS,si.ons should be Faid out of the school fund or pension rund. Since *bothof the lest mentioned funds are expressly provided by ConStitution (;st. 8, Sec. 9 and Art. 3, Sec. 51) we do not **believe** t&-t it WM conteqlnted thrt the nhare of the ansessment'oosts ordinarily pid oilt of th? taxes collected for the State general fund shonld bc i-etby ?;lthdrawals from the school and pensio funds. Our snsi;:er to.your la3t qucotlon, tberefore, is thct the State nas not due to pq any of the a:scssrtint\

i

‘\

‘1.

Hon. Gee. H. Sheppard, Fag8 3

fees accruing in HfdtilEoCounty aurine:t'ncperYch%n&. %w~*L% -%Y& Ro; 281 was in farce except the pro rata smDur?tsdue by the pension -.. ami school funds. very truly yours



### @leG?* Lewis Assistant
GRL:l?

APPROVED NOV 7, 1939 /s/ T. F. ?Joore FIRST ASSTSTAXT ATTO!?NEYGZXEFUU