HonorableRobert S. Calvert Opinion NO. w-802

Comptroller of PublicAccounts Austin, Texas Re: Whether the State ad valorem tax for general revenue purposes should be levied in Calhoun Countyunder authority of Art. 8, Sec. l-a, Texas Constitution,after certain legal obligationshave been paid Dear Mr. Calvert:

Youmaskwhether 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 authorizedunder the firstmentioned 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 contemplationof the fourActs under consideration:

"incurredobligations,made commitmentsor undertaken a constructionor maintenanceprogram or has issuedbonds, presently outstanding, for the payment of or the accomplishment of which such allocated taxes are pledged." (Acts 1947 at p. 1075). LegislativeActs 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--

HonorableRobert S. CalVert, page 2 (WW-802)

State ad valorem taxes for State generalpurposes in Calhoun County to the City of Port Lavaca as an agency of the State to build and repair seawalls,breakwatersand harbors. This firstAct was amended by the secondAct to give Calhoun Countya 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 CommissionerstCourt of Calhoun County, concurrently with your request.

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

"Promand after january 1, 1951, no State ad valorem tax shallbe levied upon any property within this State for general revenue purposes. . . ,Provided that in'those counties or political subdivisionsor areas of the State from which tax donationshave 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 obligationsheretofore authorize

'dby the law granting such donation or donations shall have been fully discharged,wiikhever shall first occur; . . ." (underscoringadded). The only obligationwhich remains is that Calhoun County expend the monies it has received under theseActs in conformity with their provisions.

We believe that the sole purpose of the portion of the above quotationafter its first sentencewas to prevent the impairment of contracts or obligationswhose dischargewould 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 completebar to the levy of this tax. See also Attorney General'sOpinion No. V-1224 

### (1951). We are of the opinion that the StateAutomatic Tax Board may no longer levy the State ad valorem tax for general revenue purposes in Calhoun County. SUMMARY

Sincethereare no outstanding legal obligations incurredunder any of the four Acts of ,the Legislatureunder consideration,the StateHonorableRobert 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