June 1, 1966 

Honorable James E. Barlow Opinion lo. C-701 

Criminal District Attorney 

Bexar County Re: Conatitutlonalitg of 

San Antonio, Texas Sections 1-3 of Article 

70441, Vernon's Civil 

Statutes, In view of 

Section 9 of Article 

8 of the Texa?.ConstlDear Mr. Barlow: tution. 

By a recent letter to this oiflce you have requested 

an opinion inregard to the above matter. We quote from your 

letter a8 follows: 

.!!Qur contention that art..7044a, 0ec8. 

l-3 l~"unconatltutlona1 IS therefore based 

strlctlg.upon the .language of the constitution 

.I do not see how a commissioners court 

d& levy an annual tax rate and then have that 

same 'tax rateffect for an indeterminate 

number of years simply because it did not Bee 

fit to levythe annual tax rate before July 

20th of eadh year. 

"Also, . . .there ia the question of lm- 

'paikent OS-contract as to the amount of the 

'tax rate, in .Vlew of the fact that taxes levied 

to r&tire bond isauee~must be recalculated each 

yeti eVm though the original tax wan levied at 

the time of the bond sale. . . .* 

Article 704&a, Vernon's Civil Statutes, which became 

effective June 9, 1965, ie quoted, in part, as follows: 

"Section 1. From and after Januaryl, 

1966, all taxing authorities which use the 

servkes of the county tax assessor-collector, 

either to assew or collect taxes for such 

taxing authority, shall, on or before July 

20 of each year, notify the county tax a8aeaaorcollector whose service8 are to be used by the 

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Hon. James E. Barlow, page 2 (c-701) 

taxing authority of the tax rate for the 

succeeding taxable year adopted by the taxing 

authority. 

"Sec. 2. In the event any taxing authority . . .falls to notify the county tax 

assessor-collector of the tax rate adopted 

by the taxing authority, prior to July 20, 

. . .the tax rate for the succeeding year 

shall be the tax rate for the preceding year, 

.and In no event shall a new tax rate be 

in'force and effect unless notification of 

such tax rate Is furnished the county tax 

assessor-collector prior to July 20 of each 

year. 

"Sec. 3. In compiling the tax roll for 

a taxing authority . . .the county tax assessorcollector shall use the rate furnished him by 

the taxing authorlty~ prior to July 20 of each. 

year or In the event the county tax assessorcollector has not been furnished a new tax 

rate, the county tax assessor-collector shall 

use the tax rate adopted for the preceding 

taxable year by the taxing authority. 

"Sec. 4~. The fact that there.18 no deadline for various taxing authorities .(other~than 

the State of Texas) to adopt a tax rate, causing 

unduendelay for the county tax assessor-collector 

. . . 

Clearly,.lt was the ~intention of the Legislature, In 

enacting Article 7044a, Vernon's Civil Statutes, to require that 

all taxing authorities using the office of the county tax assessorcollector place their tax rate; to be used for the succeeding year, 

in the hands of the assessor-collector by July 20. The State 

Comptroller Is presently required to notify the local assessors 

of its rate for State taxes by this date (July 20). Article. 

7042-7044, Vernon's Civil Statutes: 

In many of the counties of thls~ State, the county 

tax assessor-collector serves as assessor and collector for 

many different taxing authorities in addition to the county. 

The new statute, Article 7044a, applies to all of these taxing 

authorities. Attorney General's Opinion No. C-647 (1966). 

Prior to the enactment of Article 7044a, Vernon's 

Civil Statutes, the time for setting the tax rate by the commissioners court was controlled by Article 7045, Vernon's Civil 

-3380- 
Hon. James E. Barlow, page 3 (c-701) 

Statutes, which Is quoted~ as 

"The commlseloners 

follows: 

courts of the several 

counties, all the members thereof being present, 

the tax collector of such county shall have begun 

to make out his receipts, calculate the rate and 

adjust th t 1 I d In their respective counties 

for gene& rgosB"i to the taxable values shown by 

the asseeement rolls.n (Emphasis added) 

Under the above quoted article the counties had from 

the time that the tax roll was certified to the State Comptroller 

(July 15th) until the tax collector started his collecting (October 

let) to set the .tax rate. Under the new article (704k) the county 

must determine its rate and notify the tax assessor-collector by 

July 20th or the.tax aeieeeor-collector shall use the rate set 

by the coUnty Stir' the year before. 

Without a doubt the Legislature may ahange the time 

for setting the county tax rate. "Subject to the llmltatlon as 

to rate as prescribed In Section 9 of Article VIII, Vernon's 

Texas Constitution, the Legislature; under Its general law making 

power:, has the authority to regulate all matters pertaining to 

the levying and aeseeslng of the annual ad valorem taxes, for 

general zounty purposes, and to.preecrlbe the time for their 

payment. Stevenson v. Blake, 131 Tex. 103, 113 S.W.2d 525 (1938). 

Section 9 of Article VIII, Vernon's Texas Constitution, 

Is quoted, in part, as follower 

levy 1*tix*rate ln 8x0886 of Eighty Cents (80#) 

and no county, city or town shall 

on the One Hundred Dollars ($iOO) ,valuatlon; 

. . .provlded further that at the time the 

Commlssloners Court meets to levy the annual 

tax rate for each county It shall lev 

tax rate may be needed for the four ( 1 

whatever 

) constltutlonal purposes; . . .Once the court has levied 

the annual tax rate, the same shall remain In 

force and effect during that taxable year; . . ." 

No one would doubt that the above constitutional 

article does not prevent a commlssloners court from using the 

same tax rat6 year after year If such rate Is eatlefactory to 

pay the county obligations. The Tax Assessor-Collector has no 

-3381- 
Hon. James E. Rarlow, page 4 (C-701) 

authority to make a tax levy. The law requires the Commlseloners Court to make a levy of the taxes In order for the taxes 

to be valid. If the Court does not;before July 20, set a tax 

rate, then the Tax Assessor-Collector uses the tax rate of the 

preceding year, and the Court would thereafter have to make a 

tax levy. Victory v. State, 138 Tex. 285, 158 S.W.2d 760 (1942); 

54 Tex.Jur.2d. Sec. 42, oage 169. Therefore. It Is our onlnlon 

that Article 7044a Is not ~nconstltutlonal as violating S&Ion 

9 of Article VIII, Vernon's Texas Constitution, due to the fact 

that the commlesloners court must set Its tax rate by July 20 

of each year or use the rate adopted previously by the court. 

Under the law prior to Article 7O@&a, Vernon's Civil 

Statutes, a recalculation of the tax rate necessary to retire 

bond Issues was made within the time limit set down b 

of Article 7045 (quoted above). All that Article 704 t a would 

the terms 

require Is that the recalculation be taken Into consideration 

prior to July 20 of each year. "Obligation of contracts Is not 

impaired within meaning of the Constitution (Sec. 16 of Art. I, 

Vernon's Texas Constitution) unless the value of the contract 

has been lessened by the law complained of. Preston v. Anderson 

County Levee Improvement Dlst. No. 2, 261 S.W. 1077 (Tex.Clv.App. 

924, error ref.). Therefore, It Is our opinion that Article 

7044a does not Impair the obligation of contracts. Section 16 

of Article I, Vernon's Texas Constitution. 

SUMMARY 

Article 7044a, Vernon's Civil Statutes, 1s 

not unconstltutlonal as violating Section 9 of 

Article VIII, Vernon's Texas Constitution, due to 

the fact that the Commlesloners Court must set its 

tax rate by July 20 of each year or use the tax 

rate previously adopted by the Court. 

Article 7044a, Vernon's Civil Statutes, Is 

not unconstitutional as impairing the obligation 

of contracts under Section 16 of Article I, Vernon's Texas Constitution. 

Very truly yours, 

WAQOONRR CARR 

Attorney General 

JCMcC:mkh ~y&ig?t20y”

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Hon. James E. Barlow, pagers (C-701) 

APPROVED: 

OPINION COMMITTRR 

W. V. Qeppert, Chairman 

John Reeves 

John Banks 

Wade Anderson 

APPROVEDFORTHRATTORNEY OWERAL 

BY: T. B. Wright 

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