**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

Eonorablo 8holby It. Long county At tornoy Jotforron County Bemmont, Toxu

of March 7 Lawhl rubmitted in your lottor 

## r0ii0ving questions:

o Independent School

08 Valley Authority 8 for 

## Intero~t and

votorr of Rorodalo Independent uthorlze a tax rata 

## r0r Local 

## ntoremtand Slnklrq Fundln 1.00 per hundred v8luatlon?”
Art. VIII, 3ec. 2, Conatltutlon of Taxma,provider
that “tho Loglrlatun may, by general 18.~1, exppt from taxation pub110 property used for pub110purporos.

Art. 7150, V.A.C.S., provldom as rollowlgononble Shelbf 1;. Long, Page2



## "Thor0ii0ving proporty tax*t10n, 

## to vltr rhll be 

### l xampt rroai

'48. Dlatrlota 8ndAuthorltl88, propert ori papnonta in lieu 0r kxoa.--All property reual or person81 belongIng 8xolurirel to DZatrlata 8nd Authoritlra oreatod dlnotl lbtun purawmt to Art1010 g$ A0t8 or th0 1sg18-

, 8ootloa 59, 0r the Conatltutlon as 8genoloa 0r the st8t* 0r TOX88, and 811 property real or peraorml belonglag 

### l xolu8Irol~ to DIatrIota 8ndAuthoritloa oreatod or inoorporatod under l8vr l

a8otod pursuant to Sootlon 59, Artiolo XVI or the Conatitutlonj provided that Ii 84 ruch District or Authority ha heretofore 8oqulred or dooa hereafter aoqulra propertf vhlah at the time of such acquisition Is or ~88 then rubjoot to taxation, **and** la 

## at thotime OSIts 8oqulaltlon be3ng used for gonezwting, tr8namlttlng, 8nd di8trlbutIng electrIo energy or pover, auahDlatrlot or Authority ah811at the tlmea preaorlbed by kv for the payment of 8d valorem hxea make 8 pawont in lieu 

## 0r taxes to tho St8t.8

## 0r Tex888nd to tho oounty, city, and such taxing districts vlthla vhloh such property la altustodj such p8ymontla llou of tax08 to be ln tho amountvhlch would be re8lIxod by lovylng an ad valorer tax 8t the current rate for tho then current t8x year b8aod on tho 8aaoaaed veluo or auoh property for tho last ourrent kx rear betore bolng aoquired by such Dlatrlot or Authority; provided firthor that no payment ah811b8 madovlth reapeot to 84 property no longer ovnod by l uah Dlatrlot or Authorit ior gonerating, tranamltting, or dlatrlbutlng l

lootrlo l

aorgy 

### or povor. Suohpayment la lieu or tax08 shall be madeout or tho revenues reoelved 61 l

uah DIatrIct or Authorltf from the genemtlon, tnnaatlaalon, or dIatrlbutloa or l lootrlo povor and energy 8nd tho llablllt~ ror 88meah811 oonatltuto 8 lion or enoumbnnoe only on the ROYOnuea of such Dlatrlot or Authority, 8nd ah811 bo oonaldored as 8 part of the opentlng l xponaear SpeoIflo8lly, no paymeats ah811be mdo In 110~ of taxoa with r8apeot to d8m8, damaltea, reaervolr areas, md vater dlatrlbutlng or lrrlg8tloa systema. It la the oxpressed leglal8tlvo lntrat of thIa Act th8t auohDlatrlota or Authorltler make paPent in~onor8ble Shelbr I. Long, P@JJO 3

lieu of tux88 only vlth reapeot to proporti88 vhloh 8t th8 tim0 Of their 8O~UiSitiO~ VOrO OD the ad V@lOrOm

kx rolls 

## 0r the Stat0 

## 0r Foxes
or 

## 0r 84 oouatf, oltr, or 84 other bx%ng Dlatrlot of tho 8kto of Toxea 8ad vhloh 8t tho tlmo or the l

oqulaltIan vore being uaod ror genl r8tlng, tr8namIttlng, or dlatrlbutIag l leotrlo pover and ener Jprorldod furthor that it la the rxpreaard oglaletlve latent tht no paymonta

F ah811 be umdein lieu of kxea vlth reapeot to dams, damaltee, reao rvoir l rO@S~and vetor dlatrlbuting or Irrigation apatomal;belonging to 8ny l uahAuthority or District.
ThoLover feohea Valley Authority Is a governmental @genOJ,body polltIo lrndcorporate crwted under hrt. XVI, Sec. 59, constitution of Toxaa, end tho Enabling Aot of tho LegIal8turo puraunnt thereto, eppwriag es Aotr 1933, 43rd
E::: y& ;*p, p. 169, Ch. 63, as amendedby Acts 1934, 43ti

Ch. 17, end Acts 1941, 47th Leg., R.S., Ch. 570. This k&lment, knownas the 'Conarrvetlon Am8ndmentw provldoa for the creation of conaervatlon end reo1amatIon diatrlcta as rollova:

%O. 598. Th8oonaervetIon end dovolopment 

## 0r 811 0r tho aatur81 resources 

## 0r this state, 

## including th8 aontrol, @torIng, preaorvbtlon and diatrlbutlon of Its storm end flood vatora, the vatora 

## 0r Its rlmra end atroams, ror lrrIg8tlon, povor 8ad all other uaoful purpoaear the real8amtIon and IrrIg8tIon of Its aria, semi-arid &adothor lands nO@ding lwig8tIon, the reoluaetion end drrirmge or Its overflovod lands, end other l8nda noodlng dreIn8ge, the oonsorvatlon 8nd devolopent of its forests, vater andhTdro-el8otrlo povor, tho nevlgetion of Its Inland 8nd ooaatal vatora, end the preservation 8nd oonaorvation of 811 such nrrturol
reaourcoa Or the Stat0 8rY each md 811 hereby dac&red pub110rights ad dutioaJ 8nd the &gIal8- ture ah811 p8aa 811 auoh lava es m8ybe l pproprleto thereto;

“(b) FhOFO

-7 b0 OIW@tOd

V1th.b th0 6t8tO Of Texas, or tho State 887 be divided into, l uoh nuaher%ononble Shelby II. Low, Page 4

of oonaorwtlon end reol8amtIon dlatrlota es m8~b8 dotoninod to bo 8880ntl81 to the ecaompllalnont or the purpoaoa of this uendmont to tho oonatltutlon, vhloh dlatrIot ah811bo govemB@liit@l8~OnOiOSandbodies VOlitiO 8nb Oomolr.to vlth l uoh Dover8 

## 0r govornmont 8nd vith the lUthorlty to l

xorolao such right
, D 1 11 g d ?unctlona oonoernlng tho

# l

ubJo:t Jt’lor’o:‘t& amendmentes a8y be oonrorred by 18V.” (Ebphaala 8ddOd.J
tie l bovo olted act cn@tIng tho Lover Iechoa Valley Authority deolaroa In Seotlon 1 thOA-@Or the nature 8nd purposes 0r the authority to be es rollovar

“sot. 1. There ah811be and la hemby ore8tod 8 oonaorv8tIon 8nd reol8mation district by the nameof 'Lover Iechoa Valley Authority', vhloh dlatrlot Is oreeted 8a8 governmental agency, body politic and corpor8te. Vested vlth all the authority es auohunder the Constitution and Lava of this State1 andvhloh shall hove and be reoognlxed to oxeroIae 811

## 0r the pcvera 

## or auohgovermont 8gency and body polltlo end oorporete as Lre expressly euthorlsed in the provisions of tho Constitution, Sootion 59 OSArtlolo 16, for dIatrIota oreeted to conserve, store, oontrol, proserve, utilize end distribute the atom end flood vatera end the vetera 

## 0r the rivers end streams ot th8 State, 8nd l uah povera es MJ bo oontempl8tod end Implied **by** tho purposes of this provision 

## 0r tho Constitution, end es m8ybe conferred by Oenoral l~v, es well es by tho provIaIona of this Aat,

l xoopt nothing herein contalnod shall l uthorlze a8ld district to levy 8ny kxoa or apecl.81 eaaoaamenta, or to areato **84** dobt papablo out or t.ax8tIon; 8nd said dlatrlot ah811h8ve 8nd be reoagnlzed to exeraiae 811 tho rights 8ndpovora Oren Independent gov8rnmont8l egonay; body polltlo end oorporato, to oonatruot, a185.ntaI.n and oper- *to, In the velloya or the Roohea River 8nd Its trlbutarloa, vlthln or vlthout tho bound8rIoa of

### 549

gonorable Shelby K;.Low, two 5

84 end 811 works deemedoaaenauohdirtriot, tl81 to th0 operetlon Of tho dlatriot 8nd **for** Its l dminlat~tlon in **the** oontrol, **storing,** preservation 8nd dlatrlbution **to** 811 uao~l purposes of tho ntora of the Hoohoa **River** 8nd its tribukry l

treuo, InoludIng the atom end 

## ri00d **V8tOPS** tbOZWOfJ end l uoh dlatpiot ah811 hve 8nd be reoognlaod to ex8rOIae auoh euthorItr **and** powr of ooatrol 8x4 regul8tlan **over** l uah vatora of the Noohea Jilvor 8nd ltr tributmloa es ai8fk l xorolaed br the Skto of Toxea, 

### l ubjeot to tho provisions of tho Conrtitutlon @Adthe’Acts 0r the LegIal8turo.”

In the light

## 0r tha roNgoIng oonatItutlOMl and statutory provisions tho conclusion Is laoaoap8blo that the **Lover** lecher Valley Authorlt~ Is 8nAuthority oreetod dlreatly **by** mot oi the l&glalaturo puraurnt to Artlole NL, Section 59, 

## 0r the Conatltutlon es en l genoy **0r** the St8te 

## 0r Toxra vlthin the tax eraptlon granted In Art. 7150, Bubdlv. &L, V.A.C.B., 8nd oonaoquontly OXemptfPOaIt8X8tlOn iOr 10~81 8aIntenanoo end **for** Interest and aInkIng **fund** on outstandIng bonded lndobtedneaa of Roaodelo Independent Sohool Dlatrlot. Since you at8to that none of th8 property of tho Authority v8a et the time oi Its aaquIaItlon being uaod **for** genozwtlng, transmitting, and dlatributlng l loatrlc energy 

### or pover, the Authority is not obllgetod by bubdlv. 48, Art. 7150, V.A.C.S., to rke paymontain lieu of taxoa to tho rohool district, but Is 

### l pecirlo8ll~

l xompt thermwf8 by the 

## r0110ving18ngu8ge:

“It is the 8xpreaaed legislative titont that no prysent at3811 be madeIn lieu of taxoa vlth reapoot to d8ma, d8msites, reaonol~ areas, upd v8tor dIatrlbutIng or lrrIg8tlon 

### l ~atema, belonging to 8zirauoh

### l uthorlt~ or Dirtriot." Tour questions
one

## andtvo

## en therotore enavered 

## In the 8rriXWttiVO.

WO 8LYonclosing 8 oopy Of Opinion HO. 0-5433 vhloh dlapoaoa of **pur** third question.
Veq truly yours ATTORFIEY

OEKRRAL

**OF** !JEXAS
hgan Dlokaon Aaalaknt .--,