Grover Sellers AUUTIN m.TRxAs 

Hon. Marion McGee Opinion No. O-6134 

County Auditor Re: Construction of House Bill 108, 

Hays County 48th Legislature, in regard to levySan Marcos, Texas ing taxes. 

Dear Sir: 

Your letter requesting an opinion upon the captioned subject has been given careful consideration by 

this department. We quote your request as follows: 

“Is the tax levy not to exceed five (5) cents 

on each 3ne Hundred Dollars valuation authorized 

to be levied by the Commissioners Court under House 

BFll No. 108, of the 48th Regular Session, to be 

construed to be part of the constitutional General 

Fund levy of twenty-five (25) cents and not to exceed it, on each One Hundred Dollars valuation, or 

can it be in addition, separate, distinct and above 

the General Fund maximum of twent??-five (25) cents? 

“The’ Commissioners Court of Hays County has 

been petltioned to call a special election to make 

this Act effective in Hays County and as our General 

Fund is now over $$?,OOO.OO in the red, we are anxious to get ,:an opinion on this question.” 

House Bill 108, 48th Legislature (codifjed as Article 

4436, v. A.C. s., reads in part as follows: 

“The Commissioners Court of each County of this 

State having a population of less than twenty-two 

thousand (22,000), 

Federal Census, is 

not to exceed five 

Dollars valuation 

for the purpose o h 

for the purpose of 

according to the last preceding 

hereby authorized to levy a tax, 

(5) cents on each One Hundred 

upon. personal or real property 

creating a County Health Unft,and 

buying necessary vaccines* and. to 

pay for necessary medical services required for the 

immunization of school children and indigent people 

from communicable disease s, and to pay as much as onehalf, or any portion thereof, as they may deem reasonably necessary for the medical treatment and immunization of indigent people who are not paupers. This 
Hon. i4arion McGee, page 2 

Act is not to be construed as mandatory upon said 

Commissioners Courts, but shall only become effective in any county having a population of less 

than twenty-two thousand (22,000) after being approved by a majority of the property taxpaying 

voters of that county at an election called for 

that purpose by the Commissioners Court after receiving a petition signed by not less than five (5) 

per cent of the property taxpaying voters of said 

county requesting such an election.” 

Article 8, Section 9, of the Constitution of Texas 

provides, in part: 

“. . no county, city or town shall levy more 

than twent;-five cents for city or county purposes, 

and not exceeding fifteen cents for roads and 

bridges, and not exceeding fifteen cents to pay jurors, on the one hundred dollars valuation, except 

for the payment of debts incurred prior to the adoption of the amendment September 25th, 1883; and for 

the erection of public buildings, streets, sewers, 

water works and other permanent improvements, not to 

exceed twenty-five cents on the one hundred dollars 

valuation in any one year, and except as is in this 

Constitutjon otherwise provided; . . .L( 

The abw e constitutional provision, and particularly 

that portion thereof dealing with the levying of taxes by the 

county for county purposes 

Lt 

is the only authorization by wh!ch 

a county could levy a tax or the purpose set forth in House 

Bill 108. It is well settled that Section 9 of ,Article 8 of the 

Constitution fixes the maximum rates of taxation that may be 

levied for the several purposes therein specified. ,Ault v. Hill 

County, 102 Tex. 335, ~16 S.W. 359; Carroll v. Williams, 202 

S.W. 504. The limitation for county purposes is placed at twentyfive cents on the one hundred dollar valuation. 

Therefore, you are advised that the tax levy permitted 

by House Bill 108 is to be considered as a part of the levy of 

twenty-five cents referred to in the above article and section 

of our Constitution. 

APPROVED AUG 16, 1944 

Yours very truly 

ATTORNEY GENERAL OF TEXAS 

/s/ Gee. C. Blackburn By /s/ Robert 0. Koch 

(,Acting) ATTORNEY GENERAL OF TEXAS Robert 0. Koch, Assistant 

APPROVED: OPINION COMNITTEE 

BY: BWB, CHAIRMAN 

ROK:ilMM:wb