R-638 

August 8, 1947 

Bon. George II. 

Comptroller of 

Austin, Texas 

Dear 31~: 

Sheppard 

?ubllc Accounts 

Oplnlon Eo. v-331 

Re: The authority of the Comptroller of Public Accounts 

to direct the Tax Collector of Lavaca County to 

pay a portion of the State’s 

ffeneral Revenue taxes to 

the lavaca County Flood 

Control Mstrlct in 

cordance with H, B. 

47th Legislature. 

$2, 

You request our opinion upon the above 

tloned matter. 

In Opinion O-7311 the Attorney General held 

that B. B, 362, Chapter 361, Acts 47th Legislature 

(1941), attempting to create the Lavaca County Flood 

Control District in Iavaca County and similar districts 

lti Jackson, Fayette, and Colorado Oountles, was void 

because It was in conflict with Section 35 of Article 

III of the Texas Constitution. At its regular session 

the 47th Legislature bj Il. P. 361, Chapter 477, attempted to grant 8nd donate to the Iavaca Count7 Flood Ccntrol Dlatrlct one-half of the State ad valoren taxes 

collected in Lavaca Ocunty, for flood control and mainteuance purposes, for a period of ten years, commencing 

with Beptelber 1st following the adoption of the Act. 

This Act was inoperative, as it assumed to grant and 

devote a portion of the State ad valorer tax to a runlcipal corpbration which was held by O-7311 not to exist. 

capThe 50th Ieglslature by X0 I). 497, Chapter 183, 

created the Lavaca County Flood Control District in IAvac8 County. This Act became effective Ha7 10, 1947. 

We have carefully examined this Act, and It Is In OIW 

opinion a valid enactment. We also checked this Act 

with the void 1941 Act which attempted to create la the 

same bill four separate flood and control districts, and 
Hoa. George 8. Sheppard, ?age 2, V-331 

f lad that the 1947 Act la identical with the 1941 Act 

Insofar a8 it pertains to the creation of the frvaca 

Couaty Flood Ooatrol District, except that the 1947 

Act ha8 an added sectloa which reads a8 follows: 

“Beco l.3. The Lavaca County Flood 

Control District heretofore created ia in 

all things validated, and any and all acts 

heretofore periormed OP done by the Mstrlct or 3.n relatloa to the DlstPlct or ln 

coanection with the District are la all 

things validated a n 

The Supreme Court of Texas In Ppte Independent School Mstrlct v. Dyer, 34 3, Ii. (26) 578, la 

pa88lng upoa leglrlatlve action la valldatlng aa lndepeadent school dlcrtrlct theretofore created under the 

authority of an unconstltutkmal statute, spobze a8 fol1OU8: 

%e now hold that %he above act 18 suf - 

flcleat la its terms aad provIsion to validate this district from its iaceptlon, together with it8 voted boada aad taxes S It is 

now the settled law of this 8tate that the legislature ha@ power to enact this, character of 

curative leglslatlon 0 o . Q z 

The same principle of law la expressed in 37 

Texan Jul?i8p~udem?s, page 899 aa fOllOW8: 

“Curetlve acts have been held effective 

to validate the creation of di8tPicta embraced 

within the tePm8 thereof even though the procedure by which such districts were formed Ya8 

so Irregular a8 to reader the same void, and 

though the authoPLzing statute wa8 uaconstltutlonal.” 

Also see Anderson Oouaty Road District 190. 8 

v. Claud tollard 116 Tax. 547; Bigfoot Inde endent 

School District i, Gerard 116 S W (2d) 80$ affirmed 

ia 129 5. W. (2d) 1213; Ii&son VI &malasloae~a~ Court 

of Benderaoa County, 56 3. W, (2dj.240; and Harfa Independent School Dlstrlct v, Wood, ltll 3. Y, (26) 590. 

We therefore hold that the Lavaca County 

Flood Control Dlstrlct of lavaca County Is now a valid 

district and that said Bet, 13 of Ii, 3, 4%’ validated 
Eon. George H. Sheppard, Page 3, V-331 

same from the time of Its inception In the year 1941. 

The only remaining question is whether the grant of 

State ad valorem taxes as provided In said H. B. 361 

of the 47th Legislature, which was Inoperative by reason of the fact that the grant was to a non-existent 

municipal corporation, is now effective. The 50th 

Legislature did not in direct language validate the 

donation of the taxes provided for in B. B. 361. But 

Bet. 13 of H. B. 497, In addition to validating said 

flood control district validated “3 and all acts -m- heretofore performed or done by the Mstrlct or in 

relation to the District or in connection wltht& 

blstrlct.- xs said Ii. x 31 an act in ation 

to and in connection with the District? We thldk so. 

In construing statutes the paramount rule is to dlscover the leglslat lve intent. It 1s the intention of 

a law vhlch Is the law, and once truly ascertained, it 

should prevail even against the strict letter of the 

law. City of Brownvood v. Anderson, 92 3. W, (26) 

325. 

In arriving at the legislative intent by the 

use of the phrase, “acts heretofore performed or done 

in relation to the District or in connection with 

ihd &strict are in all things validated,” we can look 

to other acts subsequently passed et the same session 

which relate to the same sub bet matter. 

$ 

Garrett v. 

Mercantile Nstlonal Bank, 16 3. W. (2d) 636. 

The 50th Legislature on June 4th, final17 

passed H. B. 3, Chapter 457, which reeds, in part, as 

follows: 

“WRBRRAB, In accordance with applicable 

provlrloas of the Conrtltutlon the Legislature, 

in the manner, to the extent, end for the terms 

prescribed, In the Act ap$llcable respectively 

to each, has heretofore allocated to certain 

counties, cities, districts, end political subdivisions (hereinafter sometimes called ‘Public 

Agencies I), pert of the ad valorem tax levied 

end collected by the State for General Revenue 

purposes, authorized under the Coast itut ion in 

the maximum rate of thlrt 

the One Hundred Dollars ( 9 

-five cents (354) on 

100) of taxable property, brief reference to the allocation for 

each such Public Agency being made es follows: 
IioR. George H. Sheppard, Page 4, V-331 

“(a) . . D 

“(a) To Lavaca County Flood Coatrol Matrlct, allocatioa of one-half (4) OS such tax 

levied end collected on the property la Xavaca County, for a period of ten (10) year8 

commencing September 1; 1941, es allocated 

by Chapter 477, Act8 of the Regular &sslon 

of the Forty-seventh bglslature; and all 

Acts, if any, ameadatory thereof or supplemental thereto; ’ 

‘%lBRlUS, Each 8uch Public Agency, la accordance with its respective allocetloa Act 

ead applicable extensloas thereof ha8 heretofore incurred obligations, made conn+tments or 

undertakea a oonstructloa or maintenance program or has issued bonds, presently out8taRdlng, for the payment of or the accomplishment 

of which such allocated taxes are pledged; and 

%iEREAS, Due to the then excellent condition of the atate’ General Revenue Fund, 

under applicable law, the levy of a State ad 

valorem tax for General Revenue purposes was 

unnecessary and was not made for the year 1946, 

resultIn& In the failure of each such Public 

Agency to receive any money from such source 

for such year; end 

%IRR%3, URle88 SOme substituted paJmOIlt 

Is made by the State each such Public Agency, 

which has been heretofore selected by the State 

either to perform a function end duty of the 

State or to relieve or avert e calamity then 

recognized, will suffer embarrassment on its 

obllget ions; end 

“WRBREAB, The State recognizing the probable adverse effect on the State lt8elf of e 

failure to relieve such embarrassment to its 

agencies, in lieu of a present appropriation 

for each such Public Agency prescribed this 

measure of relief: 

“Section 1, The term during which the ellocation of taxes for each such Public Agency 

Is effective under existing lawi 

. 
Eon. Qeorge H Sheppard, Page 5, V-331 

including Its original ellocat Ion Act end 

all extensions thereof, whether or not specifically named la the Preamble to this Act, 

is extended for two (2) additional years; 

but for the eecond year of such extension 

each such Public Agency shall be end la ellocated only one-fourth (4) es much of the 

taxes es is allocated to it for the first 

year of such extension. The additional 

yeara during which such tax shell be elloceted shell es to each such Public Agency be 

knovn es its %xtensloa Years.’ The Comptroller of Public Accounts shall make such 

changes In the records of his office to 

give effect to this Act, end shall give 

appropriate written lnstructlons to all officials charged with the duty of collecting such allocated taxes end all officials 

having the duty of transmitting the proceeds 

thereof to such Public Agencies to the end 

that the object of this Act may be fully accompllahed. Each of such Public Agencies arc 

hereby authorized to borrow against the revenues accruing to it from such extension 

years, or to issue refunding bonds for any 

maturities of principal end interest, or 

both, end to pay the expense actually end 

necessarily spent therefor. 

“sec. 2 . . . 

“Bet. 3. The facts: That some of such 

Agencies have issued bonds in order to assist 

the State la performing its obllgetlon to relleve the damage caused by the calamitous loss 

of life or property end to relieve and prevent 

danger from gulf storms; that the bonds of 

many of such Agencies are in default in payment of interest end principal or are about 

to go into default on succeeding maturity 

dates of principal and interest; that those 

which are not faced by immediate prospect of 

default will be forced to divert money required end pledged for its own local purposes 

to prevent default of said bonds wh:ch were 

issued to make possible the performance of 

the State’s obligation; that contractual obligations of some such Agencies are present - 

ly suspended because of lack of funds thereby 
Hon. George H. Sheppard, Page 6, V-331 

threatening with destruction partially completed but integrated works; and the necessity for completing, repairing and maiatalaing the lmprovemeats before the next rain 

and storm season create an emergency and an 

impwatlve public necessity that the Coostltutlonal Rule requiring bills to be read on 

three several days In each House be suspended, 

and the same 1s hereby suspended, and that 

this Act take effect and be in force from 

and after its passage, and it is so enacted.” 

It seem8 clear that the leglslatwe intended 

that said H. B. 361. of the 47th Legislature become operative, or it would not have extended the term of the 

grant for tvo addltlonal years. It 1s elementary that 

it could not extend the term of a dormant Act, without 

f lrst reviving or valldatlng same. This we hold it did 

by the enactment of said Sec. 13 of Ii, B. 497. 

It is therefore our opinion that you have the 

authority to direct the Tax Collector of Lsvaca County 

to pay one-half of the State ad valorem taxes collected 

in said County to the Zavaca County Flood Control Mstrlct as provided In Ii. B, 361 of the 47th Legislature. 

H. B. 497, Chapter 183 of the 50th Legislature lawfully created the Lavaca County 

Flood Control Mstrlct , and Sec. 13 of said 

Act validated said district from the time of 

its lncept Ion in 1941. It made operative 

the provisions of H. 3. 361, Chap. 477, 47th 

Iag. granting one-half of the State ad valorem taxes to said district for a term of 

ten years. The Comptroller has the authority to instruct the Tax Collector of Lavaca 

County to pay such one-half of the State ad 

valorem taxes to Lavaca County Flood Control District as provided la said H, B. 361. 
.,. . 

Hon. George B. Sheppard, Page 7, V-331 

Pyote Independent School District vs. 

Dyer, 34 S. W. (26) 578; 37 Tex. Jur., 

p. 899; H. B. 2'7, Chap. 457, 50th Leg. 

Yours very truly, 

ATTORREYGERERALOF TEXAS 

W. V. Geppert 

Assistant 

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