OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Ronorable R. 3. Wyche 

County Auditor 

oregg count+ 

(4 

Longviev, Texas \, \ 

\ '., 

7L 

', 

----‘~...-.) \ 

Dear Sir: Oklnion No. O-20 

Rer County Budget 

,_ 

-‘--,. 

'., 

'\ 

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 follower 
sWnorable R. S. wyche, P-e 2 

Yehe County Judge shall aerve 06 budset offloer for the Gonaiaalonerat Court in each county, 

end during the month of July Or each year he, Easlated by the County Auditor or by ths County Clerk, 

shall prepare a budget to oover all proposed expenditures of the oountg govemsvmt for the aueoaedWI Y-. Buoh buaget shall be eamUWJ.y itemiaed 

80 88 to ma&m aa clear a OOltI&%‘18Otl (La preotioable 

between expenditures includad in the proposed budget and aotual expenditure8 for tha aame or 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 OS money ofU%?led in the budget 

for each of auoh pr@ata, The budget 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- 

‘When the Oountg Judge Ma oampleted the budget for the aounty, a oopy OS it 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 StatUtS8 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 . Public notioa alms11 be given 
Eonorable R. S. Uyohe, Pqe 3 

thatonsalddrte ofheaxl.ngthebud&etaa prepared by the County Judge will be oonai&red by the 

Coaat.lasloner6~ Court. Baid notloe shall naam the 

hour, the date and the phae vherethe l%earLiqX Shall 

be oonduoted. Any taxp8ymr of suoh oount? shall 

budget&a pr&redby the County Judge ahallba aotad upon by the Commlaalonera~ Court; The Oourt 

shall have authority to amka auoh shsnges in the 

budget 88 in their judgment the Irv varranta 8nd the 

interest of tha taxpayerr demand. When the bu&8t 

has been flnall~ approved by the Coamlsaloners~ 

Court, the budget* aa approved by tha Co ur t l h ib ll 

bu filed vlth the Clerk of the Oounty Court, and 

taxes levied only la ~oorbuwe therwlth, aad no 

expenditure of ths f+unda ottka countyahullthereafter ba mule exoept In atriot comMano vlth t&a 

budget a.8 adoptad-br the Court. Exoept th8t omwgenoy l ~ndlturea, In aaae OS gmve pubUc~neoeaa~ty, 

tomeetuauaualaad mforeaeencomUtlonavhiohomld 

not, by reasonably diligent thought and attontlon, 

have been l.nolW in the oflglnal budget, may from 

tirtotimabawthoriaedbJ theCeurtu(~g&zanta 

to the origtlnl 

T 

t. In all oea88 vhere auoh aamdmat 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 County Judge 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 for mh of the aeve#l dlvialona of the oounty’u aotlvitiea and outstanding ebli(g*tlom together 

vlth tma and axsot oopl.rs OS any revenue eatluntes, 

f.%nkm3l.alatateammta antlba&snoe ah&a crqulred toba 

aontained ia arid budgets, a& the aoFFMtnea8 o? 

said ooppies shal.1 be avom tobythe #our&y Judge aad 

county Auditor, and In oountiea vhlah hfmo M Oounty 

AudItor* by the County Clerk. The State CoWXollOr 
4 

which s*tatemnts are filed 

them For 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.l countlee Of tble State 

oontalnS.ng a 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, VePnon II Annotated Texas Civil 

s~tutss,kntmla5 the state ~8UB@tiOIIkv of 60LKltJalxlroul 

wtpiat highvay bonds, p~ldticb lpsthM.8 by vhioh the Sate of 

rem my acmpmmate ootmtlefi and road dlotrlcte for expendit-8 me \Igon hi&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 them Septeatbw 15th OS eaoh 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 OQuntg it8 proportionate yart or the lEOtie 

in said Lateral Road AcoOunt, vbloh alloaatlon 8hRu 

be determztnmd r'a the follovLng DIBozy)r: 

"(1). One4enth of the money in said Aaoount 

8htil be Sl~oaNASd UpOn the -828 Of n, deterxLned by 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; dstuntined 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 

number of rator vehicle8 reglrtered during the 1-t 

preceding re&8tXWtiOn year, determIned by the ratio 

of the nuuber Of such vehicle8 LWgi8teIWd In the 

county to the total mmber Ngi8tered In the State 

aa 8hOm by the Official MpOrt of' the State Rlghvay 

Dspartment. 

"(4). Pour-tenths of the monie8 in 8ald ACcount shall be allocated to the counties on the 

baris of lateral road mileage, detem&amd by 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 8uoh th8t, 

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’WJ tQ b0 andO Of ttl8t OOUXlty'8 btelW1 X%Md 

Idleage Upon it8 0vn motion oc on the appl%aatlon or 

aald uouaty. The expense Or 8Uuh 8kWVOy 8ha1.l be 

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 Of way fQr 

State deal-ted highvaya, it being the intention or 

the Leglalatwe to deeltpeurte and 8et lbpsrt 8Uff'leiant 

pioruy to pOy Off WId dlWhM8e 8rid OUtPtudling obli- 

@btlonS iaoum?sd f&U' PI&St Of Way &OQU.tSitiOtL Rurd8 

reaialnlng tit.heUterURoadFund ofanyomntyaftter 

the payment of said rlgbt of way obligationa may be 
gonorable R. 3. Uyche, Page 6 

wed by the oounty, under the dlreotlon of the 

ConmlssIont3r8 Court, for any one or all OS the 

fo11ovlng purpo8osr (a) for the aoptiltlon of 

rights o? vay for aounty Lateral roada and ror 

the payamnt of Isgal obligation8 Incurred therefor prior 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 prior to 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 Work8 Pro-88 

Adminlrtratlon highway aonstruotlon, Publlo Work8 

AChininirtMtiOII hIghway oonrtruatlon, and 8wh 

other punt8 o? Pedenrl ?und8 as amy be taLde 

available to the oountler o? this State ?or oounty 

UteMl road ~OWtPUOtIOn, 8d (e) ?OF the 9z@poae 

0r oooperrt~ 91th the State Highvay Dsprrtment 

and the Federal Oovemmnt la the oowtruotlon of 

farm-to-mrket rouie . 

“After 8wh rllocatlon here been made to 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 ha8 been 

medlted to th8t county. A?ter meelvw 8aId 

WtiW, the cOnsli88iOMI'8 COUl't 8hr11, WithIXA 

sixty dayn, notify the Board of the murump in 

vhloh It h&8 exereloed it8 option a8 to the one 

or more 8peoifIed we8 of said 8umey permitted 

under thi8 Aat .* 

You 81'8 l'e8Peet?U11y advlwd that it is the OplXLlOn 

Of this dapartrnent t&t it i8 t&B dutg Of the OOUBtg budget 
3,: ‘1 

%mble 8. 9. Uyohe, Yego 7 

e a rea8otsbl.e estimte of the revenue8 in or&er to COPply with Artlale 68ga-9. I? Upon diligent 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 OF TEXAS 

Wm.J.Faxmlrq u 

A8818tPnt 

COMMITTEE