Hon. Robert S. Calvert Opinion No. V-1205. Comptroller ofPublic Accounts Austin, Texas Re: Amount ofState general
**revenue** advalorem taxes donated to SanJacinto 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 inHouse Bill 1079, page 984, Acts Regular Session ofthe 46th Legislature donated 50% ofthe State General Revenue taxes collected in Montgomery, Walker, **San** Jacinto and part of Liberty counties to the SanJacinto River Conservation and Reclamation District **for** aperiod often (10) years beginning September 1, 1939.

“House Bill 27, page 1071, Acts Regular Session 50th Legislature extended the donation for a period of twoyears, Sec. 1, limiting the allocation for the second year toonly one-fourth (l/4) as much ofthe taxes as was allocated for the first year of the extension,

“House Bill 779, Acts Regular Session ofthe 51st Legislature, page 572, gave additional relief to the District by allocating all ofthe 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 ofthe 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 ofthe 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 ofthe 46th Legislature and House Bill 779 Acts Regular Session of the 51st Legislature or be only one-fourth (l/4) ofthe amount donated under the original Act, House Bill 1079,passed by the 46th Legislature? ”

The 46th Legislature by House Bill 1079, Acts ofthe Regular Session, donated to the Sa,nJacinto River Conservation and Reclamation District one-half ofthe State advalorem taxes collected for general revenue purposes on the property inMontgomery, Walker and San Jacinto Counties and that part of Liberty County embraced in the San Jacinto River watershed, for a period often 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 itfor the first year of such extension.”

The 51st Legislature by House Bill No. 779 made an additional donation ofState advalorem taxes to the SanJacinto River Conservation and Reclamation District ofanadditional 50% of all ofthe State advalorem taxes for general revenue purposes levied for each of theyears 1949 and 1950 and collected ineach of the fiscal years 1949-50 and 1950-51 inthe Counties ofMontgomery, Walker, San Jacinto and all that part ofLiberty County embraced inthe SanJacinto River watershed.

The amount ofState taxes donated to the SanJacinto River Conservation and Reclamation District for the second year ofthe extension, that is, for theyear 1950-51, can be arrived atby
a simple mathematical calculation inthat the original act, the act of extension, and the act ofthe 51st Legislature making an additional donation are’in plain and unambiguous language. The exten; sion act ofthe 50th Legislature expressly provided that for the second year ofthe extension the agency inquestion was allocated ~-~ only one-fourth as much of the taxes as was allocated to itfor the first year ofthe extension. As one-half ofthe State advalorem taxes was allocated to such agency during the first year ofthe extension, only one-eighth ofthe State advalorem 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 ofthe total amount above, an additional 50% of all ofthe State advalorem taxes for general revenue purposes levied for each oftheyears 1949 and 1950 and collected in each ofthe fiscal years 1949-50 and 1950-51

. . .”Hon. Robert S, Calvert, Page 3 (V-1205)

You are therefore advised that 12;s ofall ofthe 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 inMontgomery, Walker, and SanJacinto Counties, and that part of Liberty County embraced inthe San Jacinto River watershed has been donated to the San Jacinto River Conservation and Reclamation District. And inaddition thereto, 50% ofthe State advalorem taxes levied for general **revenue** purposes for theyears 1949 and 1950 and collected during the fiscal year 1950- 51 inMontgomery, 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 inHouse Bill 779, Acts 51st Legislature.

SUMMARY

Twelve and one-half per cent ofall ofthe State advalorem taxes levied for general revenue purposes for theyear 1950 and all years prior thereto and collected during the fiscal year 1950-51 inMontgomery, 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. Inaddition thereto, 50% of the State advalorem taxes levied for general revenue purposes for the years 1949 and 1950 and collected during the fiscal year 1950-51 inMontgomery, Walker, and San Jacinto Counties and inthat part of Liberty County embraced in the San Jacinto River watershed has been donated to said District, subject, however, tothe limitations stated inHouse 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