Hon. Robert S. Calvert Opinion No. V-1205. 

Comptroller of Public Accounts 

Austin, Texas Re: Amount of State general 

revenue ad valorem taxes 

donated to San Jacinto River Conservation and Reclamation District during the 

Dear Mr. Calvert: fiscal year 1950-5 1. 

Your letter requesting our opinion in reference to the 

above captioned matter reads as follows: 

“The Legislature in House Bill 1079, page 984, 

Acts Regular Session of the 46th Legislature donated 

50% of the State General Revenue taxes collected in 

Montgomery, Walker, San Jacinto and part of Liberty 

counties to the San Jacinto River Conservation and 

Reclamation District for a period of ten (10) years 

beginning September 1, 1939. 

“House Bill 27, page 1071, Acts Regular Session 

50th Legislature extended the donation for a period of 

two years, Sec. 1, limiting the allocation for the second 

year to only one-fourth (l/4) as much of the taxes as 

was allocated for the first year of the extension, 

“House Bill 779, Acts Regular Session of the 51st 

Legislature, page 572, gave additional relief to the District by allocating all of the remaining undonated portion 

of all the State Ad Valorem taxes levied for General 

Revenue purposes for the years 1949 and 1950, subject 

to certain limitations set out in the bill. 

“Since House Bill 779, Acts Regular Session of 

the 51st Legislature, which became effective during 

the first year of the Extension granted under House 

Bill 27, Acts Regular Session of the 50th Legislature, 

gave the San Jacinto River Conservation and Reclamation District approximately double the amount they 

would have received under House Bill 1079 passed by 

the 46th Legislature, should the amount donated for the 

second year of the Extension, be one-fourth (l/4) of 

the total amount donated under House Bill 1079, Acts 
. . . . 

Hon. Robert S. Calvert, Page 2 (V-1205) 

Regular Session of the 46th Legislature and House Bill 

779 Acts Regular Session of the 51st Legislature or be 

only one-fourth (l/4) of the amount donated under the 

original Act, House Bill 1079,passed by the 46th Legislature? ” 

The 46th Legislature by House Bill 1079, Acts of the 

Regular Session, donated to the Sa,n Jacinto River Conservation 

and Reclamation District one-half of the State ad valorem taxes 

collected for general revenue purposes on the property in Montgomery, Walker and San Jacinto Counties and that part of Liberty 

County embraced in the San Jacinto River watershed, for a period 

of ten years commencing September 1, 1939. 

The 50th Legislature by House Bill 27 extended the 

term of said grant for two additional years but specifically provided that “for the second year of such extension. . . such public 

agency shall be and is allocated only one-fourth (l/4) as much of 

the taxes as is allocated to it for the first year of such extension.” 

The 51st Legislature by House Bill No. 779 made an 

additional donation of State ad valorem taxes to the San Jacinto 

River Conservation and Reclamation District of an additional 50% 

of all of the State ad valorem taxes for general revenue purposes 

levied for each of the years 1949 and 1950 and collected in each of 

the fiscal years 1949-50 and 1950-51 in the Counties of Montgomery, Walker, San Jacinto and all that part of Liberty County embraced in the San Jacinto River watershed. 

The amount of State taxes donated to the San Jacinto 

River Conservation and Reclamation District for the second year 

of the extension, that is, for the year 1950-51, can be arrived at by 

a simple mathematical calculation in that the original act, the act 

of extension, and the act of the 51st Legislature making an additional donation are’in plain and unambiguous language. The exten; 

sion act of the 50th Legislature expressly provided that for the 

second year of the extension the agency in question was allocated ~-~ 

only one-fourth as much of the taxes as was allocated to it for the 

first year of the extension. As one-half of the State ad valorem 

taxes was allocated to such agency during the first year of the extension, only one-eighth of the State ad valorem taxes was allocated 

to such agency for the second year of the extension. The 5ls,t Legislature donated during the second year of such extension “in addition to the funds provided in its original, amended or extended ac’ts, 

and subject to the limitation of the total amount above, an additional 50% of all of the State ad valorem taxes for general revenue 

purposes levied for each of the years 1949 and 1950 and collected 

in each of the fiscal years 1949-50 and 1950-51 . . .” 
Hon. Robert S, Calvert, Page 3 (V-1205) 

You are therefore advised that 12;s of all of the State 

ad valorem taxes levied for general revenue purposes for the !year 

1950 and all years prior thereto and collected during the fiscal 

year 1950-51 in Montgomery, Walker, and San Jacinto Counties, 

and that part of Liberty County embraced in the San Jacinto River 

watershed has been donated to the San Jacinto River Conservation 

and Reclamation District. And in addition thereto, 50% of the 

State ad valorem taxes levied for general revenue purposes for 

the years 1949 and 1950 and collected during the fiscal year 1950- 

51 in Montgomery, Walker, and San Jacinto Counties, and that 

part of Liberty County embraced in the San Jacinto River watershed has been donated to said District, subject, however, to the 

limitations stated in House Bill 779, Acts 51st Legislature. 

SUMMARY 

Twelve and one-half per cent of all of the State 

ad valorem taxes levied for general revenue purposes 

for the year 1950 and all years prior thereto and collected during the fiscal year 1950-51 in Montgomery, 

Walker, and San Jacinto Counties and in that part of 

Liberty County embraced in the San Jacinto River 

watershed has been donated to the San Jacinto River 

Conservation and Reclamation District. In addition 

thereto, 50% of the State ad valorem taxes levied for 

general revenue purposes for the years 1949 and 1950 

and collected during the fiscal year 1950-51 in Montgomery, Walker, and San Jacinto Counties and in that 

part of Liberty County embraced in the San Jacinto 

River watershed has been donated to said District, 

subject, however, to the limitations stated in House 

Bill 779, Acts 51st Legislature. 

APPROVED: 

Everett Hutchinson 

Executive Assistant 

Charles D, Mathews 

First Assistant 

Yours very truly, 

PRICE DANIEL 

Attorney General 

W. V. Geppert 

Assistant 

WVG/mwb