R-638

August 8, 1947

Bon. George II. Comptroller of Austin, Texas

Dear 31~: Sheppard ?ubllc Accounts

Oplnlon Eo. v-331

Re: Theauthority of the Comptroller of Public Accounts to direct the Tax Collector of Lavaca County to paya 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.
held

In Opinion O-7311 the Attorney General that B. B, 362, Chapter 361, Acts 47th Legislature (1941), attempting to create the Lavaca County Flood Control District in Iavaca Countyand 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, attemp**ted** 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 andmainteuance purposes, for aperiod of ten years, commencing with Beptelber 1st following the adoption of theAct. This Act was inoperative, as it assumed to grant and devote a portion of the State ad valorer tax to a runlcipal corpbration which washeld by O-7311 not to exist.capThe 50th Ieglslature byX0I). 497, Chapter 183, created the Lavaca CountyFlood Control District in IAvac8 County. This Act became effective Ha710, 1947. Wehave carefully examined this Act, and It Is In OIW opinion avalid enactment. Wealso checked this Act with the void 1941Act which attempted to create la the samebill four separate flood andcontrol districts, andHoa. George 8. Sheppard, ?age 2, 

### V-331

flad that the 

### 1947Act 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. TheLavaca County Flood Control District heretofore created ia in all things validated, andanyandall acts heretofore periormed OPdone by the Mstrlct or 3.nrelatloa to the DlstPlct or ln coanection with the District are la all things validated an The Supreme Court of Texas In Ppte Independent School Mstrlct v. Dyer, 

### 343,Ii.(26)578,la pa88lng upoa leglrlatlve action la valldatlng aa lndepeadent school dlcrtrlct theretofore created under the authority of an unconstltutkmal statute, spobzea8fol1OU8:
%e nowhold that %heabove act 18suf- flcleat la its terms aad provIsion to validate this district from its iaceptlon, together with it8 voted boada aad taxes S It is nowthe settled law of this 8tate that the legislature ha@power to enact this, character of curative leglslatlon 0o

. Qz The

### sameprinciple of law la expressed in 37 Texan Jul?i8p~udem?s,page 

### 899aa fOllOW8:

“Curetlve acts have been held effective to validate the creation of di8tPicta embraced within the tePm8thereof even though the procedure **by** which such districts were formed Ya8 so Irregular a8 to reader the samevoid, and though the authoPLzing statute wa8uaconstltutlonal.”

Also see Anderson Oouaty Road District 190.

### 8 v. Claud tollard 

### 116Tax. 

### 547;Bigfoot Inde endent School District i, Gerard 

### 116S W (2d) 80$ affirmed ia 129 5. W. (2d) 

### 1213;Ii&son VI &malasloae~a~ Court of Benderaoa County, 

### 563.W, (2dj.240; andHarfa Independent School Dlstrlct v, Wood, ltll 3. Y, (26) 590.

Wetherefore hold that the Lavaca County Flood Control Dlstrlct of lavaca County Is nowa valid district and that said Bet, 13of Ii, 3, 4%’ validatedEon. GeorgeH. Sheppard, Page

### 3,V-331

samefrom 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 wasInoperative by reason of the fact that the grant wasto a non-existent municipal corporation, is noweffective. The 50th Legislature did not in direct language validate the donation of the taxes provided for in B. B. 

### 361.But Bet. 

### 13of H. B. 497, In addition to validating said flood control district validated “3 andall 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 anact in ation to and in connection with the District? Wethldk so. In construing statutes the paramount rule is to dlscover the leglslat lve intent. It 1s the intention of a lawvhlch 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,” wecan look to other acts subsequently passed et the samesession which relate to the samesubbet matter. $ Garrett v. Mercantile Nstlonal Bank, 

### 16 3. W. (2d) 

### 636.

The50th Legislature onJune 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, endfor 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 advalorem tax levied end collected by the State for General Revenue purposes, authorized under the Coastitution in the maximum

rate of thlrt the OneHundredDollars (9-five cents 

### (354)on 100) of taxable property, brief reference to the allocation for each such Public Agency being madees follows:IioR.George H. Sheppard, Page 4, V-331

“ (a)

. . D

“(a) ToLavaca CountyFlood Coatrol Matrlct, allocatioa of one-half (4) OSsuch 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; andall Acts, if any, ameadatory thereof or supplemental thereto; ’

‘%lBRlUS, Each 8uchPublic Agency, la accordance with its respective allocetloa Act ead applicable extensloas thereof ha8heretofore incurred obligations, madeconn+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, Dueto the then excellent condition of the atate’ General RevenueFund, under applicable law, the levy of a State ad valorem tax for General Revenue purposes was unnecessary andwas not madefor the year 1946, resultIn& In the failure of each such Public Agency to receive anymoneyfrom such source for such year; end %IRR%3, URle88 SOmesubstituted paJmOIlt Is madeby the State each such Public Agency, which has been heretofore selected by the State either to performa 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 onthe State lt8elf of e failure to relieve such embarrassment to its agencies, in lieu of apresent appropriation for each such Public Agency prescribed this measure of relief:

“Section 1, Thetermduring which the ellocation of taxes for each such Public Agency Is effective under existing lawi

.Eon. Qeorge H Sheppard, 

### Page5,V-331

including Its original ellocat Ion Act end all extensions thereof, whether or not specifically namedla 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 muchof 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 Agencybe knovnes its %xtensloa Years.’ TheComptroller of Public Accounts shall makesuch 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. Thefacts: That someof such Agencies have issued bonds in order to assist the State la performing its obllgetlon to relleve the damagecaused by the calamitous loss of life or property end to relieve andprevent danger from gulf storms; that the bonds of manyof such Agencies are in default in paymentof 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 moneyrequired endpledged for its ownlocal purposes to prevent default of said bonds wh:ch were issued to makepossible the performance of the State’s obligation; that contractual obligations of somesuch Agencies are present - ly suspended because of lack of funds therebyHon. George H. Sheppard, Page 

### 6,V-331

threatening with destruction partially completed but integrated works; and the necessity for completing, repairing andmaiatalaing the lmprovemeats before the next rain andstorm season create an emergency andan impwatlve public necessity that the Coostltutlonal Rule requiring bills to be read on three several days In each Housebe suspended, andthe same 1s hereby suspended, and that this Act take effect and be in force from andafter its passage, and it is so enacted.”
It seem8clear 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 dormantAct, without flrst reviving or valldatlng same. This wehold it did by the enactment of said Sec. 

### 13of Ii, B. 497.

It is therefore our opinion that you have the authority to direct the Tax Collector of Lsvaca County to payone-half of the State ad valorem taxes collected in said Countyto the Zavaca CountyFlood Control Mstrlct as provided In Ii. B, 

### 361of the 47th Legislature.

H. B. 497, Chapter 

### 183of the 50th Legislature lawfully created the Lavaca County Flood Control Mstrlct
, andSec. 13of said Act validated said district from the time of its lncept Ion in 

### 1941. It madeoperative the provisions of H. 3. 

### 361,Chap. 

### 477,47th Iag. granting one-half of the State advaloremtaxes to said district for a termof 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; 37Tex. Jur., p. 899; H. B. 2'7, Chap. 457, 50th Leg.
Yours very truly,
ATTORREYGERERALOF TEXAS

W.V. Geppert Assistant

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