E NE EXAS

August 13, 1947

Hon. Roy Sheridan,Jr., cotlnty Attorney,

, Nolan county, Sweetwater, Texas

Dear Mr. Shoridanr opinion No. v-338
Re: Authority to'levy a t&u for Trent Road District Ao. 1 under 5. B. 375, 50th Legis1*ture, 1947.

Your recant P'equest fer an opinion of thla efflee relative to Senate Bill Ho. 375, Aats of the 5)th Legislature, 1947, reads In part as follows:

"Au opluion is requested as to whother or not a tax may be levied bF saidRoad District without first baviu a bond ismue election ae provided in Article XII, Section 52, of the Constitution of the Stat0 ef Texas. ,’ ”.e,.. an opinion is requested as to whether or not Art. VIII, Sec. 9 of the Constitution limit8 the amount that may be levied to 154 without,, first having su election for an addition&l 25 as provided in said portim of the e

cclnstltu

Mu.
"It is alse my opinion Under the later-~ pmumm 0f ht. III, ~00. 52 slpdArt. vnI, Soa. 9 of the Constitution and the holding 

### of the Court in Commissioners'Court of Flrvarro Ceuuty v. Pinkston that the subject 5. B. 375 is unconstitutional on the ground that It provides for a method of taxation and finracing sf the read distrlot contrary to the two cited seotions of the constitutionand contains RO saving olaure that would permit the ignoring cf See, 4 of said 5, B. 375.’ Soaata, Bill Ro. 375, Acts of ture, 2947, reeds in part as fellows: the 50th Legisla-.

"5sction 1. There is hereby created and 68tablSshad, md made a political subdivlslen :.

’ 1
Bon.

tors Reg Sheridan,Jr. - Page 2 (v-338)

of this state under and by virtue of Article III, Section 52 of the Constitution of the .. -- State of Texas, a defined road district to b' be known and designated as the 'TrentRoad District No. 1 in Taylor, Jones, Fisher end Nolan Counties,' composed of adjacent and contiguousparts of Taylor, Jones, Fisher and Nolan counties,within the State of Texas

. . ."Sec. 2. The Commissioners Courts of the four counties of which this District Is a part shall constitute a Board of Directors for managing the affairs of said Road District.

. . nSec. 3. It shallbe the duty of said Board.

. . to levy taxes for said purposes within the limits of the constitutionand laws of this state and of thisAct. "Sec. 4. Taxes within the limitations provided by the constitutionmay be levied, assessed and collected for the said road purposes, provided that the taxes for such road purposes shallbe uniform throughout said District, and shallbe levied in the following manner: 'The said Commissioners Courts of said four counties acting as the Board of Directors of said Road District shall fix the said rate of taxationwhich said rate shallbe applied uniformly to the portions of said District lying in said respective counties,and said rate shall never exceed in any of said counties the maximum rate allowed by the constitutionand laws of this state. The Commissioners Courts of the said respective counties shall thereafter, levy said tax at the rate so fixed upon all property situatedwithin said county and within that portion ;f said Road District lying within such county. The Bill contemplates that the Board of Direcof the Road District shall fix the rate of taxation

. . . .. and each Commissioners'Court OS the Sour countieswltnln the Road District shall levy the tax without an election upon all property within their respective counties, regardless of whether such property Is located within the. .

. *
Eon. Hey Sheridan, Jr. - Page 

### 3 (V-338)

Road Bistrict lr not.

Artiale III, Section 

### 52 Constitutionof the Strte ~sf

Texas, reeda in part as 6: 0110~s: " provided, however, that under

trlgt no* or hereafter to be described and def&neQ :sthin t&e State of Texas, and which towns, Pille#ea or upon a vote of a two thirds aa,jororlity

of the res$df@ propchrt tax#ayors votkng there@ who Ar# qual%f,ed 9 ele&ors of such distr$# @r t(l)ritory &I b# af&&ted @hereby, ‘Ln add&&ion ta all oth@ may Sssue bondr a@ etherwise leda hts in any amount not to exc&ed @noof the assessed vaguat-ion of the real property #$ such &strict or territory, oxoept *hat.the tota% bonded indebtedness a@ city or town shall fleverexceed the .%zmr its imposed by other stltutlon,,andlevy to pay the interest thereran and provide a sinking fund for the redemption thezeof, as the Legislaturemay au#korlze

. . . Article VIII, Section 9, Constitution oT the State of Texas, provides in part:

" and no county
. shall lev more tia;ltwenty-five (25) ok& for c@i$@ty purposes, and not exceeding &3& cents for roads and bridge%

. , . Oa the ane hundred dollars valuation.
As the Bill does not authorize an election for the issuance of bonds, the counties cannot levy the tax provided'forln Article III, Section 52 of the Constltutlon. Nor is it believed that the counties can levy the 154 on the $100 valuation provided for in Article VIII, Section g'af the Oonstltut$on, 6n all property within the county to be used for the benefit of only a county .&ndparts of three other oounties. Tir;O%~:: tlon authorizes counties to levy:this 156 a*sossment en.

Hen. Hey Sheridan, Jr, - rage 4 (V-338)

the $100 valuation for roads and bridgtm and it is 0~ lntezq.metstloa

that this maaas for 

### reads end bridges Within the *atIre a4untg antlis net an authorleation for tha Qounty to make suoh 

### assessment and then 0~10~ the mm to be oallected and used by a Road blatriot coapoued of gmts of four counties. Nor can the Le - islature validly give such authority to a aounty. & Carroll v. Wil’llaaS, 109 Tex. 155, 202 S.W. 504, Jnd@a ZUs, speaking for the Supreme Court of this State, : ‘By neoessarg lmpll4atlon said provlslons-of seotlon 9, artlole 8, were designed, n@t merely to llmlt the tax rate for certain t&r&a designated purposes, but to require that urf 

### and a&l money raised by taxation 

### for any such purpose ‘shal.1 begapplied, falthfully, to that particular purpose, as needed therefor, anc¶

not to any other purpose or use vhataoevsr.” Section 4 of the Bill authorlses only those taxes to be levied, assessed and collected as are vithin the limitationsprovided by the Constitution. 

### Au there are no taxes which can be oonatitutlonally levied In the manner set out In the Bill within the llmltationsprovided by the Constitution,no taxes may be levied, assessed or collected. It Is therefore the opinion of this Department that the manner of taxation set out In Section 4 of said BllZ Is void.

In answer to your request for an opinion as to whether or not Article VIII, Section 9 of the %onstitutlon limits the amount that may be assessed upon the $100 valuation for road and bridge purposes without first having an election,you are advised that an assessment of taxes by a county for road and bridge purposes greater than 154 on the $100 valuation without an election as provided for therein is not authorized by said Section and Article of the Constitution and would thereforebe void.

It has 4ome to our attention that the argument has been advanced that since 9. B. 375 was prepared by this office, the same la oonstltutional. Our office put this leglslatlv4 proposal in legal form just as it did hundreds of bills during the 50th Legislature. This was done with the specificunderstanding that this office did not thereby pass upon or approve the merits or constltutlonality of suchmeasures. In this case, as in all others

### Ron.Rey Sheridan,Jr. - Page 5 (v-338)



### requiringthewritingofbills,therequestingleglslater signified

his understanding

of the followingrule at the timeOSmakingthe request:

"Itis understoodthatpreparationof thisproposeddraft isno indicationwhatever that its substance, policy or constitutionalityIs approvedorvpassedonby the AttorneyGeneral'soffice.
SUMMARY 

### 1. Leg.9 3. B. No. 375, 

### Acts of the 20th 1947,purportingto establish Treat RoadDistrictNo. 1 in Taylor,Jones,Fisher andNolan 

### Counties"doesnot providea valid methodto levy taxesto supportsuchdistrictunderArticleIII,Sec. 52, of the Constitutionof the Stateof Texas. 2. UnderArticleVIII, Sec. 9, Constltutionof the Stateof Texas,a countyCan

### not legallyassessa tsxgreaterthan 15q! 

### on the $100.00valuationfor road andbridge purposeswithoutfirsthavingan electionas 

### providedfor therein. Yoursvery truly ATTOFSRXGIfSIERAL OF 

### TEXAS

BW:wb;jt;djx BurnellWaldrep Assistant 

# Y1Jl.J

ATTORNEYGEXERAL