OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN

Ronorable R. 3. Wyche CountyAuditor oregg count+ (4 Longviev, Texas \, \ \ '.,

7L ',

----‘~...-.) \ DearSir: Oklnion No. O-20 Rer CountyBudget ,_

-‘--,. '., '\

aster Septembe at lea8t#aonle

t@ui **a** year‘;Sn &banoe, and pmtlouUrly sine0 ve **t-lo, not.**  have @erQthe first year*s experlenae 8s a guide. "In your opinion la the county budget **OSPioer** required to take Into any Bocount in inking his lg(il budget the possible revenue 3.x1 1941 to the oounty provided for under Article 6671q?" Article 689a-9, Vernon's Annotated Texas Civil Stitates, reads ai followersWnorable R. S. wyche, P-e 2

YeheCountyJudge shall aerve 06 budset offloer for the Gonaiaalonerat Court in each county, end during the monthof July Or each year he, **Ea** slated **by** the CountyAuditor or by ths County Clerk, shall prepare a **budget** to oover all proposed expenditures of the oountg govemsvmt for the aueoaedWI Y-. Buohbuaget shall be eamUWJ.yitemiaed 80 88 to ma&m

aa clear a **OOltI&% ‘** **18Otl** (Lapreotioable between expenditures includad in the proposed budget and aotual expenditure8 for tha aameor slaillar purposes ror the preceding year. The budget mat alao ba so prepared as to ahw aa deiinltely as poaaible each of ths v8rloua project8 for vhlch appropriations are net up in the budget, and the estimated aa&ount

OSmoneyofU%?ledin the budget for each of **auoh** pr@ata, Thebudget ahll also oontein a complete rbanaial at&emnt of the uountr, ahwlng all outstanding obligationa of the oounty, the oaah on hand to the aredlt of eaoh and every fbd or the oounty goYerlnuent, the funds Moeived P-m all aouroea d-w the pretioua year, the fund8 **wallable from**  all aouraea during thr, ensuing yew&r,the e*t~ted revenues WaQ.able to cwer tha pro~oaed b tandtha tllmted t or tax whioh vi11 be--GM.” (lJr&ato*lng~~) Article s&a-10, tutea, read8 aa follovar Vernon’s AmotEted Texas Clvll ata-

‘Whenthe OountgJudge Ma oampleted the budget **for** the aounty, a oopy OSit ah4311 be f%ed titb tgb p+r$ 0s.+I County COW-, and it aballl be mailable for the lnapectlon or say taxpayer." Artiole 6&a-11, Vernon’8 Annotated **Texas** Civil Sta**tUtS8 Ceads**  **ISI) fOllW8:** 

"The Conunlsa5onera~ Court In each county ahall each year protids for a public heariag on the couuty met - vhioh haariog shall take place a 8oma&te to be nwed by the Cosaalaalone~a’ Court aubaequent to A-t 15th and prior to the Iem of taxes by aald Colmlaslonera ’ ccwrt

. Publicnotioa alms11 be givenEonorable R. S. Uyohe, Pqe 3

thatonsalddrte ofheaxl.ngthebud&etaa prepared by the CountyJudge will be oonai&red by the Coaat.lasloner6~Court. Baid notloe shall naamthe hour, the date and the phae vherethe l%earLiqX Shall be oonduoted. Any taxp8ymr of suoh oount? shall budget&a pr&redby the CountyJudge ahallba aotad upon by the Commlaalonera~Court; The Oourt shall have authority to amkaauoh shsnges in the budget 88 

### in their judgment 

### theIrvvarranta 8nd the interest 

### of tha 

### taxpayerr demand.Whenthebu&8t has been flnall~ approved by the Coamlsaloners~ Court, the budget* aa approved by tha Court l hibll bu filed vlth the Clerk of the OountyCourt, and taxes levied only la ~oorbuwe therwlth, aad no expenditure of ths f+undaottka countyahullthere**after** ba mule exoept **In** atriot comMano vlth t&a budget a.8adoptad-br the Court. Exoept th8t omwgenoy 

### l ~ndlturea, In aaae OSgmve pubUc~neoeaa~ty, tomeetuauaualaad mforeaeencomUtlonavhiohomld not, by reasonably diligent thought and attontlon, have been l.nolW in the oflglnal budget, mayfrom tirtotimabawthoriaedbJ theCeurtu(~g&zanta to the origtlnl T t. In all oea88 vhere **auoh aamd**  mat to **the** erlglaa 

### budget**la made,**  

### a **oopy of**  **tha** order oftike Comt amuadlzqthe buagetU%llbe tiledwith the Olerk of the County Court, and rttaohed to the bud- .get origlnal~y adapted. Y%e CountyJudge shall, aftec the adoption of the county **budget** and **prior** to Oatober. lgth of eaoh year, file vlth the State Coaiptrolle~ at Austin, Taxaa, a true and comot aumsriaed atstewnt of the adopted budget, vhloh atatmeat shall ahw the tot81 amount adopted formh of the aeve#l dlvialona of the oounty’u aotlvitiea and outstanding ebli(g*tlom together vlth tma and axsot oopl.rs OSany revenue eatluntes, f.%nkm3l.alatateammtaantlba&snoe ah&a crqulred toba aontained ia arid budgets, a& the aoFFMtnea8 o? said ooppies shal.1 be avom tobythe #our&yJudge aad **county Auditor,**  **and In**  **oountiea** vhlah **hfmo M**  Oounty AudItor* by the County Clerk. The 

### StateCoWXollOr4

which s*tatemnts are filed themFor not less than two nom'able 3. S. WgChtb, **PS@S**

ahall note the &ate rm with him, and preserve (2) years after the Ootober lrt Pillng elate. Provided, hovever, that in Cr1.lcountlee Of tble State oontalnS.nga **p&pulation** ln dxae8S **Of** thlWJ hundrecl and fifty thourand (350,000), eOcording to the last precedm United State8 Q~MUS, the provi8ionrr hemof shall not apply to the makin of suoh county budgets, and In such counties all mottera pertalnlng to the county bud@ shall be @mewed by oxlstiag Law."Artiales 6674q-l-2-3-4-5-6- (a
, (b
, (a
, (d
, (e
, t&,), (h), (lla (jj, ('1 (11, (~1, In), to), ha ida ir)- -g-10~1l.+12-13 end 

## 4, VePnonIIAnnotated Texas Civil s~tutss,kntmla5 the state ~8UB@tiOIIkv of 60LKltJalxlroul wtpiat highvay bonds, p~ldticb lpsthM.8by vhioh the Sate of rem my acmpmmateootmtlefi and **road** dlotrlcte for expendit-8 me \Igonhi&Ways md h%teml roads m&P the ooldit%om d mumera set out in 8Ud 8trtUte8, tbo VO~~TBIWW to be here quoted. Ue quote m Art1Cl.e 667%-7(h) a8 f0llOwSt

"Hot later themSepteatbw 15th OSeaoh yew the scrldrioard aballaeaertainthe exautamountof arone~vhloh bae been rllocrted to the ssld &tier&l Iioad&uaount~o~ suchflsaalyearmdvbiahrtthat time i8 available. The Board shall allocate to eaah OQuntgit8 proportionate yart or the lEOtie in said Lateral RoadAcoOunt, vbloh alloaatlon 8hRu be determztnmd

r'a the follovLng DIBozy)r: "(1). One4enth of the moneyin said Aaoount 8htil be Sl~oaNASd**UpOn** the -828 Ofn, deterxLnedby the ratlo of the areu ai the county to the total ama of the State.

**“ (2).**  Tvo-tentha of the **Rode8** in 8ald &aount shall be a11txated on the be818 o? popuUtlon aacording to the last preoedlng Federal **CemM; dstu**  **ntined by**  **the** ratio **of the**  population **of the**  aounty to the total population of the state,Eonorsble R. S. wyche, P6&e**5~**

**“ (3).**  Three-tenths of the mnie8 in said **AC+** count. shall be allocated upon the &818 of the numberof rator vehicle8 reglrtered during the 1-t preceding re&8tXWtiOn year, determIned by the ratio of the nuuber Of such vehicle8 LWgi8teIWdIn the county to the total mmber Ngi8tered In the State aa 8hOmby the Official MpOrt of' the State Rlghvay Dspartment. "(4). Pour-tenths of the monie8in 8ald **AC** 

### countshall be allocated to the counties on the baris of lateral 

### roadmileage, detem&amdby the Mtlo 0f the mllerge Of the late&?al roads In the county to the total nileage of lbteral road8 la the State ae of Jarmary 1, 1939, a8 8hOWa by the record8 of the State-Fedeva Xii&way~lmnlng Survey and the State Righvay Dwirtmnt. "If the rea0wl8 of the &&way %pertmant urd the State-P&era1 Rlghvay Planning Swvey are 8uohth8t, ln the oplnlon of theRighvayC0ml8810nor of my county, there 1s a reasoznble doubt a8 to their aoo~rmy, the @#w8y Comlsalon my autborire an lndepen- &da SUl’WJtQ b0 andOOf ttl8t OOUXlty'8 btelW1 X%Md Idleage Uponit8 0vn motion oc on the appl%aatlon 

## or aald uouaty. The expense Or 8Uuh8kWVOy 8ha1.lbe borne by the aounty. "The monies atlocated to eaah oounty from the I&teralRoadAaaountrhal'lbe usedbyreidoounty first for p~yiq the pr%n13iprl, intereat rad sinkln& fund requlreaents usturing during the fiaerl year for which 8-h aoney vat#alkmated t0 ruoh county onbonda,vamant8 andetherlogal obligations tiausd &or to January 2, 1939, tIm proueedr of vhioh weaCtu&ly 8xpsnded b RQQuiCi~ Fight8 Ofway fQr State deal-ted highvaya, it being the intention or the Leglalatwe to **deeltpeurte and**  8et lbpsrt 8Uff'leiant pioruyto pOyOff WIddlWhM8e 8rid OUtPtudling obli- @btlonS iaoum?sd f&U'PI&St OfWay&OQU.tSitiOtLRurd8 reaialnlng tit.heUterURoadFund ofanyomntyaftter the paymentof said rlgbt of wayobligationa maybegonorable R. 3. Uyche, Page 6

wed by the oounty, under the dlreotlon of the ConmlssIont3r8Court, for any one or all OSthe fo11ovlng purpo8osr (a) for the aoptiltlon of rights o? vay for aounty Lateral roada and ror the payamntof Isgal obligation8 Incurred thereforprior to Janwry 2, 1939, (b) for ttm oonrtrwtlon or laprowaent of aounty latwal -8, (c) for paying th8 princlgol, Intereat and sinking ?und requirements of any bond8 or warrant.8 whloh ware legally i88wd by swh county or Road Dlrrtrlct priorto January 2, 1939, the prowed of vt&zh vow actually expended In the cowtrwtion er laprowaont of lateral county roads, (d) for t.h0-88 Of 8\rppleBIersting ?Ul'& SppFOpr~ted by the United State8 Government ?or Work8Pro-88 Adminlrtratlon highway aonstruotlon, Publlo Work8 AChininirtMtiOIIhIghwayoonrtruatlon, and 8wh otherpunt8 o? Pedenrl ?und8 as amybe taLde available to the oountler o? this State ?or oounty UteMl road ~OWtPUOtIOn,8d (e) ?OF the 9z@poae 0r oooperrt~ 91th the State 

### HighvayDsprrtment and the Federal Oovemmnt la the oowtruotlon of farm-to-mrket rouie

. “After 8wh rllocatlon herebeen madeto the 8eWMl CtOUllti~8

in the Strta, the-.'Bomd **8h11 in**  vrltlng notl?y the Chaimm of the Ooad88loner8 Court of each oounty a? the &ount which ha8been medlted to th8t county. A?ter meelvw 8aId WtiW, the cOnsli88iOMI'8 COUl't8hr11, WithIXA sixty dayn, notify the Board of the murump in vhloh **It** h&8exereloed it8 option a8 to the one ormore 8peoifIed we8 of said 8umeypermitted **under thi8**  **Aat .** * You 81'8l'e8Peet?U11y advlwd that it is the OplXLlOn Ofthis dapartrnentt&t it i8 t&Bdutg Of the OOUBtg budget

### 3,:‘1

%mble 8. 9. Uyohe, Yego7

e a rea8otsbl.e estimte of the revenue8 in or&er to COPply with Artlale 68ga-9. I? Upondiligent inw8tigatlOn and Znqulry the county budget 0??180r 18 unable to naks aa Intelligent or wQnabl.0 e8tlmate 0s thi8 aatter ha **8hOuld** SO state Inthebu@et. Very truly youra ATTCRHBY

CEFBl?AL

OFTEXAS

Wm.J.Faxmlrq u A8818tPnt

**COMMITTEE**