Honorable Robert S. Calvert Opinion NO. w-802 

Comptroller of Public Accounts 

Austin, Texas Re: Whether the State ad valorem 

tax for general revenue purposes should be levied in 

Calhoun County under authority 

of Art. 8, Sec. l-a, Texas 

Constitution, after certain 

legal obligations have been 

paid 

Dear Mr. Calvert: 

You mask whether the State Automatic Tax Board may continue 

to levy the thirty cent State ad valorem tax for general revenue 

purposes in Calhoun County for the benefit of that county, under 

the following facts and four Acts of the Legislature. 

Facts 

All bonds of the City of Port Lavaca authorized under 

the first mentioned Act (Acts 1941) may be paid In full from 

monies now on hand prior to levy of any taxes for 1960. 

Calhoun County has not under the authority nor within 

the contemplation of the four Acts under consideration: 

"incurred obligations, made commitments or 

undertaken a construction or maintenance program or has issued bonds, presently outstanding, 

for the payment of or the accomplishment of which 

such allocated taxes are pledged." (Acts 1947 at p. 

1075). 

Legislative Acts 

Acts 4 th Legislature, 1941, ch. 48 

;: 8 % 

P. 780; 

Acts 4 th Legislature, 1943, ch. 12 , p. 208; 

Acts 50th Legislature, 1947, ch. 457, p. 1071; 

Z: Acts 5lst Legislature; 1949, ch. 309, p. 572. 

This first Act donated all of the net amount of all 
-- 

Honorable Robert S. CalVert, page 2 (WW-802) 

State ad valorem taxes for State general purposes in Calhoun County 

to the City of Port Lavaca as an agency of the State to build and 

repair seawalls, breakwaters and harbors. This first Act was 

amended by the second Act to give Calhoun County a portion of 

these taxes and to restrict the portion to be received by the City 

of Port Lavaca. The last two Acts amended the first two by extending the duration of the tax donation. 

We have carefully considered the brief submitted on behalf of the Commissioners t Court of Calhoun County, concurrently 

with your request. 

OurTexas Constitution, Art. 8, Sec. l-a, in its pertinentportions, reads as follows: 

"Prom and after january 1, 1951, no State ad valorem 

tax shall be levied upon any property within this 

State for general revenue purposes. . . , Provided 

that in'those counties or political subdivisions or 

areas of the State from which tax donations have 

heretofore been granted, the State Automatic Tax 

Board shall continue to levv the full amount of the 

State ad valorem tax for the duration of such donation, or until all legal obligations heretofore 

authorize 'd by the law granting such donation or 

donations shall have been fully discharged, wiikhever shall first occur; . . ." (underscoring added). 

The only obligation which remains is that Calhoun County 

expend the monies it has received under these Acts in conformity 

with their provisions. 

We believe that the sole purpose of the portion of the 

above quotation after its first sentence was to prevent the impairment of contracts or obligations whose discharge would require that 

the tax in question continue to be levied. In the absence of such 

an obligation it is clear that Section l-a is a complete bar to the 

levy of this tax. See also Attorney General's Opinion No. V-1224 

(1951). 

We are of the opinion that the State Automatic Tax Board 

may no longer levy the State ad valorem tax for general revenue 

purposes in Calhoun County. 

SUMMARY 

Sincethere are no outstanding legal obligations 

incurred under any of the four Acts of ,the 

Legislature under consideration, the State 
Honorable Robert S. Calvert, page 3 ( WW-802) 

Automatic Tax Board may no longer levy the State 

ad valorem tax for general revenue purposes in 

Calhoun County. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

BY 

Assistant 

WEA:lr 

APPROVED: 

OPINION COMMITTEE 

W. V. Geppert, Chairman 

Robert Lewis 

Jack Goodman 

John Reeves 

Milton Richardson 

REVIEWED FOR THE ATTORNEYGENERAL 

BY: 

Leonard Passmore