Grover Sellers AUUTIN m.TRxAs

Hon. Marion McGee Opinion No. O-6134 County Auditor Re: Construction of House Bill 108, HaysCounty 48th Legislature, in regard to levySanMarcos, Texas ing taxes.

Dear Sir:

Your letter requesting an opinion upon the captioned subject has been given careful consideration by this department. Wequote your request as follows:

“Is the tax levy not to exceed five 

### (5)cents
on each 3neHundred 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 Fundlevy of twenty-five (25) cents andnot to exceed it, on each OneHundredDollars valuation, or
can it be in addition, separate, distinct and above the General Fundmaximumof twent??-five (25) cents?

“The’Commissioners Court of Hays County has been petltioned to call a special election tomake this Act effective in HaysCounty and as our General Fundis nowover $$?,OOO.OOin the red, we are anxious to get ,:anopinion 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 oh for the purpose of according to the last preceding hereby authorized to levy a tax, (5) cents on each OneHundred upon.personal or real property creating aCounty 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, andto pay as muchas onehalf, or any portion thereof, as they may deemreasonably necessary for the medical treatment and immunization of indigent people whoare not paupers. ThisHon. 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, andnot exceeding fifteen cents for roads and bridges, andnot exceeding fifteen cents to payjurors, on the one hundred dollars valuation, except for the payment of debts incurred prior to the adoption of the amendmentSeptember 25th, 1883; andfor 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 abwe constitutional provision, andparticularly that portion thereof dealing with the levying of taxes by the county for county purposesLtis the only authorization bywh!ch

a county couldlevy a tax or the purpose set forth in House Bill 

### 108. It is well settled that Section 

### 9of ,Article 8 of the Constitution fixes the maximum rates of taxation that maybe levied for the several purposes therein specified. ,Ault v. Hill County, 102 Tex. 

### 335,~16S.W. 

### 359;Carroll v. Williams, 202 S.W. 

### 504. Thelimitation 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

OFTEXAS /s/ Gee. C. Blackburn By/s/ Robert 0. Koch (,Acting) ATTORNEY GENERAL

OFTEXAS Robert 0. Koch, Assistant APPROVED:

OPINIONCOMNITTEE BY: BWB,CHAIRMAN ROK:ilMM:wb