THE ATTORNEY GEXERAL 

OF %‘EXAS 

Honorable Joe Carroll 

County Attorney 

Bell County Courthouse 

Belton, Texas 76513 

Dear Mr. Carroll: 

Opinion No. M-1245 

Re : Status of maintenance tax in 

Bell County. 

Your recent opinion request provided us with the following information and questions: 

“In 1921, Commissioner Precinct #l of Bell 

County, Texas by Precinct-wide election, imposed 

a maintenance tax upon itself. Thereafter, by individual Commissioner Precinct-wide elections, 

Precincts X2, (3 and U4 also imposed upon themselves a maintenance tax. In at least two of the 

precincts, the maintenance tax so imposed was 25$ 

on the $100.00 evaluation. 

“The last election was held in Commissioner 

Precinct W3 in 1966, at which time a tax of 1st 

per $100.09 evaluation was imposed. 

“Although the Commissioners’ Precinct lines 

have changed since the various elections, at one 

time or another, every citizen of Bell County has 

had an opportunity to express his opinion on this 

issue. By action of the Commissioners’ Court in 

1968, effective in 1969, the tax was equalized in 

all precincts to a maximum of 151 per $100.00 evaluation. This tax has been collected by precincts and 

spent in the precinct from which it was collected. 

“The time to challenge an election has long 

since expired.” 

Question 1. “Does the Commissioners’ Court 

of Bell County have the.power to cause substantial 

compliance with the election statutes by making 

the maintenance fund, one fund, collected and spent 

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Hon. Joe Carroll, page 2 (M-1245) 

County-wide without regard. to precinct lines?” 

w 

“Must the Commissioners’ Court of 

Bell ounty exercise its power to combine these 

funds, if it has such power?” 

The answer to Question l,is no, and as a result it 

is unnecessary to answer Question 2. 

Article 2352, Vernon’s Civil Statutes, authorizes the 

county commissioners court to levy taxes for various purposes 

by providing: 

“Said court shall have the power to levy and 

collect a tax for county purposes, not to exceed 

twenty-five cents on the one hundred dollars valuation, and a tax not to exceed fifteen cents on the 

one hundred dollars valuation to’supplement the jury 

fund of the county, and not to exceed fifteen cents 

for roads and bridges on the one hundred dollars 

valuation, except for the payment of debts incurred 

prior to the adoption of the amendment to the Constitution, September 25, A.D. 1883, and for the erection 

of public buildings, streets, sewers, water works and 

other permanent improvements, not to exceed twentyfive cents on the one hundred dollars valuation in 

any one year, and except as in the Constitution otherwise provided. They may levy an additional tax for 

road purposes not to exceed fifteen cents on the one 

hundred dollar valuation of the property subject to 

taxation, under the limitations and in the manner 

provided for in Article 8, Sec. 9, of the Constitution 

and in pursuance of the laws relating thereto.” 

However, as Article 2352 states, such tax levies are 

subject to Article 8, Section 9 of the Texas Constitution and 

statutes enacted pursuant thereto. 

Article 8, Section 9 of the Texas Constitution reads: 

“Sec. 9. The State tax on property, exclusive 

of the tax necessary to pay the public debt, and 

of the taxes provided for the benefit of the public 

free schools, shall never exceed Thirty-five Cents 

(351) on the One Hundred Dollars ($100) valuation; 

and no county, city or town shall levy a tax rate 

in excess of Eighty Cents (80$) on the One Hundred 

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Hon. Joe Carroll, page 3 (M-1245) 

Dollars ($100) valuation in any one 

general fund, permanent fmprovement 

(1) year for 

fund, road and 

provided fur- 

- 

bridge fund and jury fund purposes; 

ther that at the time the Commissioners Court meets 

to levy the annual tax rate for each county it shall 

levy whatever tax rate may be needed for the four 

(4) constitutional purposes; namely, general fund, 

permanent improvement fund, road and bridge fund and 

jury fund so long as the Court does not impair any 

outstanding bonds or other obligations and so long 

as the total of the foregoing tax levies does not 

exceed Eighty Cents (80$) on the One Hundred Dollars 

($100) valuation in any one (1) year. Once the 

Court has levied the annual tax rate, the same shall 

remain in force and effect during that taxable year; 

and the Legislature may also authorize an additional 

annual ad valorem tax to be levied and collected for 

the further maintenance of the public roads; provided, that a majority of the qualified property 

taxpaying voters of the county voting at an election 

to be held for that purpose shall vote such tax, 

not to exceed Fifteen Cents (154.) on the One Hundred 

Dollars ($100) valuation of the property subject 

to taxation in such county. Any county may put all 

tax money collected by the county into one general 

fund, without regard to the purpose or source of 

each tax. And the Legislature may pass local laws 

for the maintenance of the public roads and highways, without the local notice required for special 

or local laws. This Section shall not be construed 

as a limitation of powers delegated to counties, 

cities or towns by any other Section or Sections 

of this Constitution.” 

Your questions are particularly concerned with those 

provisions relating to the maintenance or road and bridge tax. 

Pursuant to Article 8, Section 9 of the Constitution, the Legislature enacted Article 6790, Vernon’s Civil Statutes, which provides the procedure to determine whether such maintenance or road 

tax shall be levied. Article 6790 states:’ 

“The commissioners court shall order an 

election upon presentation to it at any regular 

session of a petition signed by two hundred _ 

qualified voters and property tax payers of 

the county, or a petition of fifty persons so 

-6096- 
Hon. Joe Carroll, page 4 (M-1245)’ 

8 

ualified in any political subdivision or dei&d district of the county, requesting said 

court to order an election to determine whether 

said court shall levy upon the property within 

said territory a road tax not to exceed fifteen 

cents on the one hundred dollars worth of property, 

under the provisions of the amendment of 1889 to 

;FLz;;stitution of the State of Texas, adopted 

Said court may act on such petition 

without’notice, and may make an order for such 

election fixing the amount to be levied, not to 

exceed fifteen cents on the one hundred dollars, 

the election to take place at any time thereafter, 

not less than twent nor more than ninety days 

from the date of ma z ing the order thare,for. Upon 

a petition signed by a majority of the qualified . 

tax paying voters of any portion of any county 

or of any political subdivision of any county, to 

said court requesting that such portion of said 

county or political subdivision shall be created 

as a defined district, the said court shall declare such territory a defined district and spread 

the order for same upon the minutes of said court; 

provided the petition aforesaid shall define by 

metes and bounds the territory desired to be so 

incorporated in such defined district.” 

It is the settled law of this State that commissioners 

courts are courts of limited jurisdiction, having only such power 

duties and authority as the Constitution or Legislature may confer *upon them. In the absence of such conferred authority or 

power, the commissioners court has none. El Paso v. Elam, 106 

S.W.Zd 393 

t 

Tex.Civ.App. 1937); Howard v, Renderson County 116 

S.W.Zd 479 Tex.Civ.App. 1938). Article 6790 authorizes t+e comm+sioners court to hold an election to determine whether the 

court shall levy a road tax on ,the property within the count 

or the political subidvision requesting the election. No ot K et 

procedure may be used to determine whether a maintenance tax 

will be levied and the amount of the tax not to exceed fifteen 

cents (154) on the one hundred dollars ($100) valuation. You 

are adivsed that the Bell County Commissioners Court does not 

have the power at the present time to combine the various 

maintenance tax funds, and its action in doing so would be void. 

SUMMARY 

The Commissioners Court of Bell County does 

-6097- 
Hon. Joe Carroll, ~page 5 (M-1245) 

not have the power to cause substantial compliance 

with the election statutes by making the maintenance 

fund, one fund, to be collected and spent countywide 

without regard to precinct lines. 

Prepared by Linda Neeley 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE . 

Kerns Taylor, Chairman 

W. E. Allen, Co-Chairman 

John Reeves 

Gordon Cass 

Bob Davis 

Gerald Ivey 

SAMUEL D. MCDANIEL 

Staff Legal Assistant 

ALFRED WALKER 

Executive Assistant 

NOLA WHITE 

First Assistant 

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