June 1, 

## 1966

Honorable James E. Barlow Opinion lo. C-701 CriminalDistrictAttorney 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 contentionthat art..7044a,0ec8. l-3 l~"unconatltutlona1 IS thereforebased strlctlg.upon

the .language

of the constitution .I do not see how a commissionerscourt 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-contractas to the amount of the 'taxrate, in .Vlew of the fact that taxes levied to r&tire bond isauee~must be recalculatedeach yeti eVm though the originaltax wan levied at the time of the bond sale.

. . .* Article 704&a, Vernon's Civil Statutes,which became effectiveJune 9, 

## 1965, ie quoted, in part, as follows: "Section 1. From and after Januaryl, 1966, all taxing authoritieswhich 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 a8aeaaorcollectorwhose service8are to be used by the

-3379-Hon. James E. Barlow, page 2 (c-701)

taxing authorityof the tax rate for the succeedingtaxableyear adoptedby the taxing authority. "Sec. 2. In the event any taxing authority

. . .fallsto notify the county tax assessor-collector of the tax rate adopted by the taxing authority,prior to July 20,

. . .the tax rate for the succeedingyear shall be the tax rate for the precedingyear, .and In no event shall a new tax rate be in'forceand effectunless notificationof such tax rate Is furnishedthe county tax assessor-collector prior to July 20 of each year."Sec. 3. In compilingthe tax roll for a taxing authority

. . .the county tax assessorcollectorshall use the rate furnishedhim by the taxing authorlty~ prior to July 20 of each. year or In the event the county tax assessorcollectorhas not been furnisheda new tax rate, the county tax assessor-collector shall use the tax rate adopted for the preceding taxableyear by the taxing authority. "Sec. 4~. The fact that there.18no deadline for various taxing authorities .(other~than the State of Texas) to adopt a tax rate, causing unduendelayfor the county tax assessor-collector

. . . Clearly,.lt

was the ~intention of the Legislature,In enactingArticle 7044a, Vernon's Civil Statutes,to require that all taxing authorities using the office of the county tax assessorcollectorplace their tax rate; to be used for the succeeding year, in the hands of the assessor-collector by July 20. The State ComptrollerIs presentlyrequired 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 countiesof thls~ State, the county tax assessor-collector serves as assessor and collectorfor many differenttaxing authoritiesin addition to the county. The new statute,Article 7044a, applies to all of these taxing authorities. AttorneyGeneral'sOpinionNo. C-647 (1966).

Prior to the enactmentof Article 7044a,Vernon's Civil Statutes,the time for setting the tax rate by the commissionerscourt was controlledby 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 thereofbeing present,

the tax collectorof such county shall have begun to make out his receipts, calculatethe rate and adjust th t 1 I d In their respectivecounties for gene& rgosB"i to the taxablevalues shown by the asseeementrolls.n (Emphasisadded) Under the above quoted article the countieshad from the time that the tax roll was certifiedto the State Comptroller (July 15th) until the tax collectorstartedhis 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. "Subjectto the llmltatlonas to rate as prescribed In Section 9 of ArticleVIII, Vernon's Texas Constitution,the Legislature; under Its general law making power:, has the authority to regulate all matters pertainingto the levying and aeseeslng of the annual ad valorem taxes, for general zounty purposes,and to.preecrlbethe time for their payment. Stevensonv. Blake, 131 Tex. 103, 113 S.W.2d 525 (1938).

Section 9 of ArticleVIII, Vernon's Texas Constitution, Is quoted, in part, as follower
levy 1*tix*rateln 8x0886 of Eighty Cents (80#)

and no county, city or town shall

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

. . .provldedfurther that at the time the CommlsslonersCourt 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 taxableyear; . . ." 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 eatlefactoryto 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 CommlselonersCourt 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 precedingyear, and the Court would thereafterhave 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 violatingS&Ion 9 of ArticleVIII, Vernon'sTexas Constitution, due to the fact that the commlesloners courtmust set Its tax rate by July 20 of each year or use the rate adoptedpreviouslyby the court.

Under the law prior to Article 7O@&a, Vernon'sCivil Statutes,a recalculationof the tax rate necessary to retire bond Issueswas made within the time limit set down b of Article 7045 (quotedabove). All that Article 704 a would t the terms require Is that the recalculation be taken Into consideration prior to July 20 of each year. "Obligation of contracts Is not impairedwithin meaning of the Constitution (Sec. 16 of Art. I, Vernon's Texas Constitution) unless the value of the contract has been lessenedby the law complainedof. Preston v. Anderson County Levee ImprovementDlst. No. 2, 261 S.W. 1077 (Tex.Clv.App. 924, error ref.). Therefore,It Is our opinion that Article 7044a does not Impair the obligationof contracts. Section 16 of Article I, Vernon's Texas Constitution. SUMMARY Article 7044a, Vernon's Civil Statutes, 1s not unconstltutlonal as violatingSection 9 of ArticleVIII, Vernon's Texas Constitution, due to the fact that the Commlesloners Courtmust set its tax rate by July 20 of each year or use the tax rate previouslyadopted by the Court. Article 7044a, Vernon's Civil Statutes, Is not unconstitutional as impairingthe obligation of contractsunder Section 16 of Article I, Vernon's Texas Constitution. Very truly yours, WAQOONRR CARR Attorney General

JCMcC:mkh 

# ~y&ig?t20y”“r

-3382-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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