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 

$%-4qe paid by Stiste Sa Uatfigorda' 

.And EJdalgo Couct0!k~,Aurlr@ stated 

: /P P ~wK* 

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You dl.reot.our atteAtlo@ to $en&e Bill No. 32, Chapter 

61, page 164, FIret Called 36daioxi~ ,+3rd,LegIrrlature, granting to.. 

the City of Palaolos m&d the vIlJ,a& oVCollege Port sight-ninths 

or the next amouut.or 

in Cormnlsslr:ners* 

tat8 aU vatirern taxes oolleoted on property 

3 oh.bfatagorde County for e period of 

114;,Ch@pter 402, p6ge 1596, zlrst 

NOS. 1, 2 and 

taxes coltate*s share of such assessment ooets should 

T3eotion 1. That for a period of thirty (30) yeera, 

coxnenoL.?g with the fiscal year be&mine September 1, 

1933, there bo and tire hereby donated and granted by the 

state or Texas to a co!mnIaslon, hereinarter created, In 

trust far the City or Palaclw and the Village or ~ollsger&rt, both sltuatod iz ComIssloner*s Freofnct xqumber 3 

of Zatagorda County, Texas, d&t-nir.ths (8/9) of the ret 
Eon. 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 ??umber 3 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 off each mon',h th3 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.* ;Va deem 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:, PI vtard -net-:waa appclved in the 

ces3 or iw+3 vs. Shirlay, 211 S. :;;. 246. .c&.o Jt is particularly. 

noticed that in Seation 3, it i8 axvrensly >roviciad that the amount8 

allowed by law for assossirg end coiltqoting aeM sonags 6hal.l be 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 :;f tbo regfainder should be deducted 

frm the grrinted SW bafcru tj ,a B,! s&e 1~ paid over. 

33CtiOn 1 3r ssid g&e 

lature, reads 3s rOuOwil: + 

:'iil. r:o. 114, by the 44tk L&S- 

"Sectio:: 1. ?bat' for tit3 remcyfnder of the period Or 

tine for which the in&3bit3n~s :f 3r.d property in ::hsrton 

COlldj' and th:it ;:ortion q$ 'i:.:jlt3~-orc3 comty embraced in 

coatission3rs ~ireaincts~~gumb~&rs 1 2, ;-nd 4 ware released 

rro?;'tbe pnyQ6nt Or stgte :,d h~val$QQ tax65 16Viad for 

geGara1 revenue pur;oaes by ~;g+,~pt& .i&j, !icts Second C&led 

Seaalon, Thirty-eighgh I,e&~~~-tZ,u:e, there'\be dnd hereby 

are donated 3nd grented by :k,e j't3ta of T&>s to ;vharton 

County COmpriSio~ 0~8 di,str$&.t ancj that paipi3n Or XStS- 
Hon. Ceo. n. Sheppard, ?cge 3 

;Torda County eubracod in Cozmissloners frecincts embers 

1, 2, and 4, co.nprinin,? another d'strict, the net mount 

of all State cd volorera taxes 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.2 rata 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, ::hapter 162, rlegular 

Le.:isl::t.urs, provided in part as follows: 

.*section 1. ,Zhat because of Great 9ubllc 

from and paid 

session, 38th 

calamities 

occurin l.n the county of Eldalgo, the inhc~~Tltaxita of end 

property in said oouhty, in accordance with section 1C of 

,lrtiole C of the State Constitution, shall be, and are 

hereby, released for a pe,-led of 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&o county shall 

assess for taxstion tbe croy;ert:; md persons, rizi23, conpnias und ossoci:iti.ns of pars 4s in said county in the 

usual mnner as requfred by ljw, ard the tax collector 

of staid county shail, .:r shall not, collect the said :;tate 

taaos ( ::.s be my bt! ordered md directed to do by the 

C3:aptrolicr of public :;ccounts a8 hereizafter provid.ad.* 
I 

Hon. woe H. Sheppard, Fags 4 

The :lct also provided thet such relief should be conditioned uF;on the,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. ;;'e understand that your department acted upon and followed that opinion and 

we are not disposed to depart from the same. .Irtlcle 3932, 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 *both of 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-et by ?;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 
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Hon. Gee. H. Sheppard, Fag8 3 

fees accruing in HfdtilEo County aurine: t'nc perYch%n&. %w~*L% -%Y& 

Ro; 281 was in farce except the pro rata smDur?ts due 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!?NEY GZXEFUU