The Attorney General of Texas 

April 20. 1904 

JIM MATTOX 

Attorney General 

suprem ccull Bulkan(l 

P. 0. Box 12S4S 

Au*tln. TX. 78711.2S4S 

512147s?Sm 

TIlex 9lcua74.1287 

T&co~ler 512,47S028d 

714 Jacknon. Suite 7M) 

od*s. TX. 7s2024wS 

214il42-8944 

4824 Alberta Ave.. suite 160 

El Paso. Tn 799052793 

0151u3Ju)4 

,F~ 

lb.,. rem, suite 700 

“o”stOn. TX. 77002-3111 

71w2xaS6 

8w Broadway. suite 312 

Lubbock, TX. 79401-2479 

Scen47-S238 

43OQ N. Tenth. Suite S 

MeAIm, TX. TedYJl-16Ss 

SwaS24547 

200 uakl Plaza. sune 400 

San Antonio, TX. 7S2052797 

5w2254101 

An Equal Oppcdunllyl 

Attlr,“.tW Acllon Empiovr 

Mr. Roy lierria 

County Auditor 

Gregg County Courthouse 

Longview. Texas 75606 

@htioD NO. JM-148 

Re: Whether article 23500. 

V.T.C.S., relating to car 

allowances for members of the 

commissioners court was 

repealed by article 3912k. 

V.T.C.S. 

Dear Mr. Harris: 

You have requested our opinion regarding the Interpretation of 

articlea 23500 and 3912k. V.T.C.S., both of which pertain to expense 

allovancea for county officials. Article 23500 provides that for 

counties of the population of Gregg County. each member of the 

commissioners court is entitled to $100 per month for “traveling 

expenses and depreciation on his automobile while on official business 

within the county.” V.T.C.S. art. Z=~Q.. 6-Z.. TX h. WV. q.+dmt. %?IMc 

article 3912k repeals article 23500 and that the coamissionera court 

is free to establish any level. of automobile expense allowances for 

members .of the comlsaionera court so long as such allowances are 

reasonably related to official county business. Article 3912k appears 

,below in part: 

(T]he coPPliaaloners court of each county shall 

fix the amount of compensation. office expense, 

travel expense, and all other allowances for 

county and precinct officials and employeea who 

are paid wholly from county funds . . . . 

V.T.C.S. art. 3912k. Cl. 

Article 23500 was first enacted in 1959. Acta 1959, 56th Leg., 

ch. 221. at 502. In 1971 section 3 wea amended to increase the car 

allowance in counties vith a population over 124,000 from $125 to 

$300. Acts 1971. 62nd Leg.. ch. 811. Sl at 2489 (this la not 

reflected in the reported atatutea). -. The claw legialatlon ala0 

repealed section 4 of article 23500 which had eet the car allowances 

in counties with a population over 600.000 at $150. Acts 1971. 62nd 

Leg., ch. 811. 02 at 2469. These amendments were passed during the 

p. 640 
hr. Roy Harris - Page 2 (JM-148) 

same session of the legialaturc at which article 3912k was first 

adopted, including its repealer provision: 

To the extent that any local, special, or 

general law, including Acts of the 62nd 

Legislature, Regular Session, 1971. prescribes the 

compensation, office expense, travel expense, or 

any other allowance for any official or employee 

covered by this Act, that law is repealed. 

Acts 1971, 62nd Leg., ch. 622, 18, at 2019. Because 23500 prescribes 

the travel expense or allowance for county commissioners. it was 

repealed in 1971. In 1981, however, the legislature enacted a law 

which updated various population bracket bills -- a provision of vhich 

purported to repeal erticle 23500, section 3. which we have concluded 

vaa repealed ten years earlier. One might infer, therefore, that the 

portions of article 23500 not expressly repealed were still in effect. 

Acts 1981. 67th Leg., ch. 237. 5145, p. 559, 599. Chapter 237 also 

provided, however, that it was “not intended to revive a law that was 

impliedly repealed by a law enacted by the 66th Legislature or a 

previous legislature.” Id., 1146(a) at 600. As we have stated. 

article 23500 was repealed in 1971 by the enactment of article 3912k. 

and there has been no action by the legislature to revive or reenact 

Its provisions. Cf. Code Construction Act, article 5429b-2. V.T.C.S.. 

53.10 (“The repea=f a repealing statute dooa not revive the statute 

originally repealed nor impair the effect of any saving provision in 

it.“). 

You also oak whether Gregg County may provide gasoline and 

routine automotive supplies for use by county officials In private 

automobiles. We believe that the county may provide gasoline and 

automotive supplies for personal vehicles used In county business. 

instead of providing ordinary mileage. The county officer may receive 

only the amount of gasoline or pro rata part of automotive supplies 

actually used in county business. The county auditor may require 

documentation and affidavits which will establish to his satisfaction 

that the expenses result from county business. See V.T.C.S. art. 1651 

(general oversight of county finances and an obli(tation to see to the 

“strict enforcement” of the laws); V.T.C.S. art. 1663a (criminal 

penalty for failure to comply with auditors’ request for Information). 

Thus, not every expense allouance la within the discretion of the 

county officfal but each expense must be fixed by the comiaaioners 

court subject to the limitationa desertbed herein. See Attorney 

General Opinions MW-121 (1979) (hospital official notentitled to 

unlimited use of credit card to purchase gasoline for personal 

automobile); H-152 (1973) (automobile allowance for county court at 

law judge must be related to official travel); H-992 (1977) (lump sum 

monthly travel allowance must have some basis in fact; travel between 

home and office not official business); V.T.C.S. art. 237211-S (further 

- 
v. . . 

Mr. ROY HerriS - Page 3 (JH-148) 

authority to provide for travel allwance); V.T.C.S. art. 3899 

(expense accounts). 

SUMMARY 

County officials may be reimbursed with In kind 

allwancea for travel expenses actually incurred 

vhile on county business. The commissionera court 

of Gregg County may fix the amount of travel 

expense allowed to members of the commissioners 

court so long aa the allowance is reasonably 

related to official county business. 

,f- 

-Jr& 

JIM MATTOX 

Attorney Ceneral of Texas 

TOM GREEN 

Pirat Assistant Attorney General 

DAVID R. RICRARDS 

Executive Assistant Attorney General 

Prepared by David Brooks 

Assistant Attorney General 

APPROVED: 

OPINION COPMITTEE 

Rick Gilpin. Chairman 

Jon Bible 

David Brooks 

Colin Carl 

Susan Garrison 

Jim Moellinger 

Nancy Sutton