, 

September 22, 1950 

3ion. C. Bennett opinion HO. v-1109 

Coiinty Attorney 

&&be Count* Re: Ltiglrlity of holding an 

Crane,. Texas 6ledtion to lev'y aaaea 

dounty taxes for fsrmto-market roads or flood 

Dear Xr. Bennett: control prior'to 1951. 

You present for the:opinion of this office the 

foolloving question: 

"Canan election-be held anytime during 

the remainder of the yem 1950 for the purpose of authorizing the levy of the acldltional 304 tipon the $100.00 valuation to become 

effective on January 1, 19511" 

This offlce,has'heretofore held that the @WIaims of House-.Bill 107; Acts 51st Legs., ti.S. 1989; Oh. . MY 

464; p. 849 ~(Art. 7048a, V.C.S.), ~whioh'r&quire alocal 

&,leOt~ozi to det&rmine'if~and..whefi the 30+ent per $100.00 

valuation county tax anthorizd.by th~'amend.menKto Section 

1-a.of Article'VIII of.the Texad Constitutkon shall be lev---.------- ~ 

led,are vaua. Atty. Gen. OP. V-1077 (1950) ,,_ 

Section lc of Article VIII provides as follows: 

"Prwiiied, however, the terms of this Resolution shall not be effectiv6 untilH6usB 

Joint.Resolution No. 24 Is Mopted by the mople &Xi in no event-shall this Resolution ~0 

lntd effect until January 1. l951." (Emphssls 

aaaea) 

Xoreover, in the emergency 3laus6 of~House Bill// 

107, stipra, (Article 7084a); it is stated that "this Act 

shall be in force from.and after.its passtie, ana shall take 

effect~on JanuaPy I. 1951." (Emphasis a&Ted) This clearly 

reflects the Legislature's titerpretation of the effective 

date of the above Resolution. 

Thti; we see that both under the Constitution and 

the emergency clause of the Act, the terms thereof will not 
Hon. C. Bennett, Page 2 (V-1109) 

be operative until January 1, 1951. Therefore, there will be 

no effective authority to order ana hold the election until 

January 1, 1951. 

n 

In Corpus Jurls, Vol. 20, p. 95, It Is stated: 

. . . an election held without affirmative constitutlonal or statutory authority is universally recognized aa belng a tiulllty. An election purporting to have been held 

under a statute which by its terms had not then gone into 

effect is void.” 

In the case of Smith v. Morton Indeuenclent School 

District, 85 's.W.2a 853 (Tex. Civ. App., 1935, error.dism.), 

it was held: 

"In our form of government elections must 

be'hela by virtue of some legal authority, and 

an election held without afflrmetive statutory 

authority or contrary to a material provision 

of the law is universally held to be.a nullity." 

It is true that it is provided in then emergency 

clause of House Bill 107 that the bill "shall be in m 

from and after its passage," but it is our opinion that this 

means, when considered with the clause immediately following, 

that upon enactment such bill would become a part of our 

statute books. It could have no other meaning, for Immediately following it is provided that the bill "shall take effect 

on January 1, 1951." The Intent is clear, when considered 

with Section lc of Article VIII, that the bill would not becdme operative until January 1, 1951. 

The effect of this conclusion will not deprive the 

county of a year's tax, for it Is manifest that no tax could 

be levied for any year prior to 1951. After the operative 

date of the Constitutional provision and the statute, there 

is ample time ti, order and hold an election so that the tsx 

can be levied, along with the other county taxes, for the 

year 1951. 

.!2zJB!m 

An election for the purpose Of authorizing 

the- cbmmissloners~ court to levy a tax for farmto-market roads or flood control aannot legally 

be ordered and held prior to January 1, 1951. 
Hon. C. Bennett, Page 3 (V-1109) 43 

._ 

Article VIII, Sets. la and lc, Tex. Const.; 

Art: 704&i, V.C.S. 

APPROVED: 

Ev&%tt~Eutahl.nsiin 

Executive Assistant 

Charles D. M&hews 

First Assista& 

GWS-s 

Yours very truly, 

PRICE DANIZL 

Attorney General 

Byb--fk~ 

~y&m~~~ Spsrks