AYSTIN ~~.'l%xas 

September 28, 1964 

Honorable Joe Resweber 

County Attorney 

Harris County 

Houston, Texas 

Dear Mr. Resweber: 

Opinion INo. C- 316 

Re: Construction of Article 

4477-2, V.C.S., relating 

to,the levying of a tax 

for mosquito control, 

Your request for an opinion reads as follows: 

"The Commissioners Court has requested 

that this, office obtain an opinion from you 

on the follow~ing questions. 

:i 

"1. Does Article 4477-2 V.C.S. authorize the C.ommissioners Court to levy a tax 

not to exceed'twenty-five cents on each One 

Hundred Dollar Tax valuation in the county 

(assuming that tihe same is authorized by an 

election pursuant to Section 2 of said Article) in addition to the constitutional limit 

8 

laced on the Commissj.oners Court by Article 

, Section 9, of the Texas Constitution? 

,"2 . In the event your answer to the first 

question is in the negative, is there any other 

authority for the Commissioners Court to levy a 

tax above the 804 limit prescribed by Article 8, 

Section 9, of the Texas Constitution, for the 

purpose of Mosquito Control? 

"The local health authorities are of the 

opinion that Harris County has an epidemic of 

encephalitis, commonly known as 'sleeping sickness.' These health authorities are further of 

the opinion that the said disease is spread by 

the female Culex mosquito. In view of the said 

epidemic, the Commissioners Court feels that it 

is necessary to undertake a program of mosquito 

control within the county. However,.Harris County 

now has a tax rate of eighty cents (804) on the 

One Hundred Dollars ($100.00) valuation, none of 

-1512- 
Hon. Joe Resweber, page 2 (c-316) 

which funds is presently available for mosquito control. 

"The Commissioners Court.is familiar 

with Opinion of the Attorney General No. 

v-1116, dated November 6, 1950. However, 

in view of the importance of the’ma,tter,,. they 

desire you to determine'whe,ther"o~ not the 

amendments ~(subsequent'to the date of sa&d 

opinion) to Article 8; Section,g,, of the Texas 

Constitution and Article 4477-2 V.C.S., 'would 

have then effect of permitting a tax for mosquito control over and above the 804 limit 

provided., in Article 8, Section 9, of the Texas 

Constitution. ,? 

"In our opinion, the amendment of Article 

8, Section 9, of the TexasConstitution did,not 

in any way modify the 804 limit. 

."The amendment of Section 1 of Article 4477- 

2 V.C.S. only made the act applicable to all 

counties and portions.of'counties instead of 

'only entire'counti,es~ bordering on the Gulf, as 

0riginaUy ~enacted. The~amendments of Sections 

2 and 4 oft Article 4477-2 V.C.S. merely increased the maximum amount the county could expend 

for mosquito control under said article from,54 

to 25# on each'$lOO.OO~tax valuation. Furthermore, even if the amendmentsto Article 4477-2 

V.C.S. did~purport to author~ize a tax over and, 

above the 80# constitutional limit, the amepdment would be unconstitutional and of no force 

and effect. 

"Passing to the second question, it will be 

noted-thatby Article 4418 f, V.C.S., the Commissioners Court is authorized to appropriate and 

expend money from the general~revenues oft its 

County for and in'behalf of public health and 

,sanitation within its County. However, we find 

no authority for a tax over and above the 804 

constitutional limit for such~'purposes. 

"CONquSION, 

"Harris County.is authorized to expend county 

funds for mosquito control. ,However, the,lev 

taxes for such 'purpose must be a part of t,he 5 

of 

O$ 

-1513- 
Hon. Joe Resweber, page 3 '(c-316) 

constitutional limit prescribed by Article 

8, Section 9, of the Texas' Constitution. 

In order to create a~mosquito control district with the power 'to levy taxes over 

and above the 804 constitutional limit or 

to authorize the county to ,levy taxes over 

and above said limit, a constitutional amendment would be necessary." 

Article 4477-2, Vernon's Civil Statutes, as amended by 

House Bill 721 'Acts of the 57th Legislature, Regular Sess+on 

1961, chapter 4?8, Rage 1105, provides in part as follows: 

"Set t&on 1 . In all counties ofthis 

State, the Commissioners.Court may call an 

election within sixty ‘(60) days after the 

effective date of this Act, and at subsequent elections when called by the County 

Judge upon his being'petitioned.by two hun-. 

dred (200) qualified voters to call such election to,dstermine. if the qualified v,oters'of 

such county,desire the establishment of a,Mosquito ,Control District to embrace all Or a portion of the territory within said county, for 

the purpose of'eradicating mosquitoes in 'sa'id 

area ."' The form of'the ballot shall be as follows:. 

",FOR the establishment of a Mosquito Control,Distriet in County. 

/ 

"AGAINST,the establishment of a Mosquito 

Control District in County. 

"Sec. 2. The Commissioners Court in each 

county governed by the provisionsof this Act 

may call an election within~ sixty. (60) days 

afte,r.the effective date of this Act and at subsequent ekctions when called by the County 

Judge upon his being petitioned by two hundred 

(200) qualified,voters to call such election to 

determine if the qualified real property taxpaying voters of said county'or portion of said 

county desire a levy of a tax not to exceed 

twenty-five cents (25#) oneach one hundred dollar tax valuation to finance the program provided 

in this Act. The form of the ballot shall be as 

follow's: 

-1514- 
Hon. Joe Resweber,, page, ~4 (c-316) 

"FOR the levy ,of a tax of cents on 

valmn to f.i- - . . each one hundred'dollar tax 

nance the Mosquito'Control DUtrict wltnln 

County. 

"AGAINST the levy of a tax of cents 

,on each one hundred dollar'tax valus to finance the Mosquito Control District within 

County. 

"Sec. 4. If the elections provided in Section 1 and Section 2 of this Act are in favor of 

the establishment of a Mosquito Control ,District 

and the levy~of a tax not to exceed ~twenty-five 

cents (254) on each one hundred dollar tax valuation, the Commissioners Court is authorized to 

levy a tax not to exceed the amount fixed by the 

election; provided, however, that the Commissioners 

Court is authorized .to lower the tax to any designated sum it may determine, should the approximate 

revenue be in excess of the needed revenue to carry 

out the'provisions o,f this Act. The taxes so levied 

shall be collected by the County Tax Assessor and 

Collector and shall be deposited in a separate fund 

and be used for the purposes of carrying,,out the 

provisions of this Act and for no,other purposes." 

,In Attorney General's Opinion ~-111.6 (1950), this office 

held: 

"In view of the foregoing authorities, you are 

advised in answer to your second question that the 

tax levy authorized by Sections 2 and 4 of Article 

4477-P is not in addition to the constituti,onal 

limitation fixed by Section 9, Article VIII of the 

Constitution. 

"In answer to your third question, it is our 

opinion that the cost of operating a Mosquito Control District created for public health purposes 

of the county must be paid out of the general fund. 

Attly Gen. Op. v-567 (1948).” 

The than es to Article 44~7-2, Vernon's Civil Statutes, provided in the 19 t 1 amendment, made the, provisions of the Act applicable to all counties of the State rather than to the counties of 

the State which border on the Gulf of>Mexic'o,,and raised the authorized levy from not to exce'ed five cents eon each $100.00 valuation, to an authorization of a,levy not to exceed twenty-five 

cents on each $100.00 valuation. Therefore, the 1961 amendment 

d&d not affect the condlusions reached in Attorney' General's Opinion 

v-1116. -i5is- 
^. - 

Hon. Joe Resweber, page 5 (c-316) 

In view of the, foregoing, we agree with your contilusion 

that Harris County is authorized to expend county funds for 

mosquito control; however, the levy of taxes for such purpose 

must be a part of the 804 constitutional limit prescribed in 

Secti,on 9 of Article VIII of, the Constitution of Taxas. In 

order to create~a mosquito control district with the powerto 

~'levy taxes over .and above the constitutional limit prescribed 

in Section 9 of Article VI.11 of the Constitution of‘Texas,,a 

constitutional amendment would be necessary. 

SUMMARY 

A county 1s au,thorized to expend county 

funds for mosquito control; however, the 

levy of taxes for such purpose.must be a 

part of,the 8054 constitutional limit prescribed by Section 9 of Article VIII of the 

Constitution of Texas. 

Yours very truly, 

WAGGONER CARR 

Attorney General 

John Reeves 

Assistant 

JR:ms 

APPROVED: 

OPINIdN COMMITTEE 

W. V. Geppert, Chairman 

PatBailey 

Ivan Williams 

Brady Coleman 

Rob Richards 

APPROVED FOR THE ATTORNEY GENERAL 

By: Roger Tyler 

-1516-