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OFFICE OF THE AITORNEY GENERAL OF TEXAS AUSTIN

Honorable Tom Moore county Attorney Caldwell County Lo&hart, Texas Attention; Nr. A. B. Fielder
Dear sir:

ur opinionBo. O-5422, am011 v. liilliama, 202 the Supreme Court of fexa8, he Court bald that it would de darlved fmm the permanent permanent 8treet8within the that a maxImum for *mais snd **ce of**  **publia** roads' and for 8' tobe 55 oent8 or **SO** nuch thereof as levied for that **purpore.** 'In this conneotlon,plea8e an8ver ths follovingquestions: "Flrstz To what extent cm the oonstitutional levy **of 25**  oant8, or the portion thereof levied, for permanent 'streets',eto. be uwd **for county**  vide roads **and** for vhat pu~pores and how?Honorable Tom Moore, page 2

"Seoond: Uhat Can the fund8 oolleotedfrom the permanent improvementtax be legally urea for in detail?
'I would epprecletea detailed ausoer to these questions,beo8u8e of conf~lotl.ug opinion8 rendered in the pert ten or twelve year8vhloh If followedwould make oertaln fund8 uselers. II m

. . . . Section 9, ArticleVIII of the atate Constitution, read8 in part as follows:

n

. no county, city or town shall levy more t&i tventy-fiveoent8 for alty or oounty purposes,and not exoeedlng fifteen cent8 for road8 8nd brldger, and not exoeedlng fifteen cent8 to pay jurors,on the one hu&ed dollars valuation, except for the pawent of tibts lncurre&prior to the adoption of the amendment September 25th, 1883; and for the erection Of pub110bulldlng8, 8treet8, 8ewws, water works and otherpermanent lmprovement8, not to exceed tventy-five c.ente on the one hundred dollars valu8tlon, in any year; end except a8 18 Zn this Cotutitution otherwiseprovidediand the Legislaturemay also authorizean additional annual ad velorem tax to **be** levied and oolleoted for the furthermalntenanoe of the publla roed8; provided, that a majority of the Qualifiedproperty tax-payingvoters of the oountg voting at an election tobe held for thatpurpore ehallvote 8uoh tax, not to exceed Plfteen oents on the one hundred dollars valuation of the property 8ubjeot to taxation In such county. And the Legislature may pass local lens for the maintenanob of the public roads end highways, ulthout the looelnotioe required for special OP looal laws.* Article 2352, Vernon's Annotated Civil Stetute8,pertaining to commlsslonere@courts, reads ee follovsr

"Said court shallhave the power to levy end collect a tax for county purpmee, not to exoeedHonOrable ton Moore, page 3

twenty-fiveOent8 on the onehundred **dolhr8 Valua**  tlon, **and** e tax not to exceed fifteen oentr on the on8 hundred **dollar8** valuation to rupplementthe jury fund **af** ths oounty,and not to exoeed fifteen cent8 for road8and bridges on the onehundred dOI- valuation,exaept for the payment of debt8 lnourredprior to the adoption of the amendment to the Oomtltution, September 25, A. D. 1883, and for the ereotlon of pub110 bulldlng8, 8tCIat8, 8ever8,waterVoPkr and **other** permanent lmprovennt8, not to exaeed twenty-fiveoentr **on** the one hundred dollar8 valuation ln any one rear, and except **a8 in**  **the OOn8titUtiOU**  OtherViseprovided. 'Phay may levy an additional t8x for roadpurpore8 not **to** exoeed fifteen oentr on the onehundred dollarr valuation of the property rubjeot to tutlon, under the llmltatlonr8nd ln themanner provided for ln Artlolo 8, 880, 9, of theConrtltutlon and in pUr8UMOe of the law nlatla **there** to.. We quote from 'Pexar Jurlrprudenoe,Volum8 11, pqe 609, **U fO11OV8r** "The oonatltutionpreacrlbe8 the lwilllum **rate** o? taxe8 for **general** purpo808, for **road8** and brldge8, **for furler,**  **and for**  permanent lmprovement8,ra8peotlvely. **%-ill MM~R**  **W18iag fPOr**  tUX.8 1eVi.d **and** oollaoted fop eaoh of the enumeratedpurp08arare oanrtltutlonalfund83 and the 

### oomi88ioner8~ Oourt ha8 no **power** to tranrfermnay from ens fund to another, or **to** expend, fop one purpose, taxmoney ral8.d ortenrlbly **for** Mother pttrpO8e.

. ‘The inmdlate purpore Of the pPOVi8im 18 to

limit the amount of taxe8 that mey be rai8ed **for** the80 reveralpurpo8e8, rerpaotively~but it 18 al80 de8lgned to Inhibit exoerrive expenditure8for any ruohpurpo8e, and to require that any and 

### all money8 rai8ed by taxation for any purpore 8hall 

### be applied to that particularp-pore and to no other. 1.

. . ."

i

.HonorableTom Xoore, page 4

Ue do not think that 202 9. u. 504, hold8 a8 8tated

. _ -I
. the ease of Osrroll v. w11llam8, of your In the flfpt pyfitgraph-

_ _ ._ letterquotea aDove. It 18 our option mat artloIe VIII, Seotion 9, of the Conmtltutlon,authorlser oountles to levy 1% on the #lOO.OOvaluation for road8 and brldge8, and an addltlonal tax lpey

be levied and oolleoted for the furthermalntecanoe ofpublic road8, provided that 8 majority of the ~uallfled pmperty tax-payingvoter8 of the oounty voting at an eleotlon to be held for that purpo8e 8ha11vote swh tax, not to exoeed 1% on the $100.00 valuation of the property rubjeot to taxation In suoh county, and 2% on the $100.00valuation for rtreet8 and otherpermanent lmprovement8,but doe8 not authorire a levy of **5%** on the 100.00 valuation for rO8d8 not vlthin the oorporate llmlt8 ! 0 roll, 182 8. Y. **29.)** a city **or** town. (u1111amsV. carIn **anmer** to yOUr firrt +e8tiOti, YOU exe re8peotfully advired that it 18 our opinion that no part **of** the permuent lmpovement fund oau be legally expended for 

### road8not rrlthlnthe corporate llmlt8 of 

### a olty or tovn.

Your 8eoond quertion 18 too general to be axwwered 

### indetail. lieexpre88 no 

### opinionoonoernhg thi8 Que8tion 

### other than to point out that the provision8 of the COlutitutionand Artbole 23% heretoforequoted mthorlbe the levyingand eollectlug of a tax for the ereotlon **of** public bulldlng8, 8treet8. severs, rater work8 and otherpermanent l~oveaents, not to exceed 254 on the #lOO.OOvaluation 

### inany one year. It would naturally follow that the county could legally expend the permanent improvementfund **for** the enumeratedpurpose8heretofore Rentloued. In the event you have any partldular expenditure Ln rind **and** derlre OUT opin$bn a8 towhether or not 8uOh expendlture oau legallybe made out of the permanent improvement **fuad,** we vlll be glad to give the 8a&ae our oooslderatlonwhen pre8ented to u8. Your8 very truly

AWayldb h'de1.l w1111ol8 A88i8t44Ut