### GENERAL 

### THE A-lTORNEY

OF TEXAS

HonorableD. F. Witherspoon CountyAttorney Maverick County Eagle Pass, Texas

Dear Sir: OpinionNO. 

### o-6636 Re: Assessment, levying and collection of taxes for maintenance of County Hospital.

Your request for opinion has been received and carefully consideredby this department. We quote from your request as follows:

"Mavetiick~ County has a population of 10,070 inhabitantsaccording to the 1940~Federal Census. The assessed valuation Is less than 10,000,000 according to the last preceding approved of taxtual valuation of such county.

"OnNovember 25th, 1944, there was voted and carpled a bona issue for the building ana equipping a county hospital in the sum of $150,000.

"1

. Please stateme your opinlor, unber Article 4478,under paragraph 3, whether OP not a special election or any special legislative act Isnecessary before the Commissioners Court, .~ would be authorized to assess, levy and collect taxes to provide for funds for the tilnt~enance of said hospital.

"2

. Where the'County'smaxlnarmconstltutlonal amount of 0.80$ Is already~being assessed.

'!Does the Commissioners Court have authority to levy and collect taxes for the maintenance of said hospital over and above the constitutionalamount of 0.80#, if so the maximum amount that may be+assessed levied and'collected therefor."

Article 4478,Vernon's Annotated Texas Civil Statutes, reads as follows:Hon. D. F. Witherspoon, page 2 

### o-6636

"Thecommissioners court of any county shallhave power to establisha county hospital and to enlarge any existing hospitals for the'
care and treatment of persons suffering from any Illness,disease or injury, subject"tothe provisions of this chapter: At intervals of not less than twelve months,~~ten per centof the qualtfled propertg.taxpaying voters of a county may petitlon such court to provide for the establishing or enlarging of a county hospital, in" which event said courtwithin the timedesignated In suchpetition shall submit to such voters at
a special or regular election the proposition of issuingbonds in such aggregate amount as may be deslgnated In said petition for the establishing
or enlarging of such ho.spital.Whenever any such proposition shall receive a majority of the votes of the qualified property tax payers voting at such election, said commissioners court shall establishand maintain such hospitaland shall have the following powers:

"1* To purchase and lease real property thereof, or acquire such real property, and easements therein, by condemnationproceedings.

"2D To purchase or erect all necessary buildings,make all necessary Improvementsand repairs and alter any existingbulldings, for theuse of said hospital. The plans for such erection,alteration, or repair shall first be approved by the State Realth'Officer, If his approval is requestedby the said commissioners court.



### “3o To cause to be assessed, levied a& collected, such taxesupon the real and personal property owned In the county as It shalldeem necessary to provide the funds for the maintenance thereof, and for all other necessary expenditures therefor.

"4" TO issue countybonds to provide funds for the establishing, enlargingand equlpplng of sala hospital and.for all other necessary permanent improvements In connection therewith; to do all other things that may be requiredby law in order to render salabonds valid.



### “50 .To appoint a board of managers for said hospital.Hon. D. G. Wltherspoon, page 3 o-6636

"60 To accept and hold in trust for the county, any grant or devise of land, or any gFft
or bequest of money or other personal property
or any donation to be applied,principal or income or both, for the benefit of said hospital, and apply the same in accordancewith the terms of the gift. Acts 1913 p. 71."

The case of Seydler v. Border, 115 S.W. (2) 702, writ of errorrefused, holdsArticle 4478, supra, to be"'valld and constitutional in authorizing the establishment 0f.a county hospital. As a.necessary componentpart of the rFght and power to establish the hospital, the rightwas also given to the Commlssloners'Court to levy taxes for the maintenance thereof. The validity of such provisionwould doubtless follow the valialty of the statue authorizing the construction of the hospital.

ArtFcle 8, Section 9, of our State Constitution, as amendedby electionNovember 7, 1944, reads as follows:

"TheState tax on property excpmive of the tax necessary to pay the public debt, and of the taxes provided for the benefit of the public free schools, shall never exceed thirty-five (35)cents
on the one hundred dollars valuation; and no county, city or town shall levy more than twenty-five (25) cents for city or county purposes, and not exceeding fifteen (15) cents for roads and bridges, and not exceeding fifteen (l! cents to pay jurors, on the
one hundreddollars valuation, except for the payment of debts Incurredprior to the adoption of the Amendment September 25, 1883; and for the erection of public buildings, streets, sewers,waterworks and other permanent Improvements,not to ex-.,. ceecltwenty-five (25)cents on the one hundred dollars valuation, in any one year, ana except as is in this Constitution otherwiseprovided; provided, however, that the CommissionersCourt in any countymay re-allocate the foregoing county taxes by changing the rates provld'edfor any of the foregoing purposes by either increasing or decreasing the same,but in no event shall the total of said foregoing county taxes exceed eighty (80) cents on the one hundred dollars valuation, in any oneyear; provided further, that before the.said Commissioners Courtmay make such reallocationsand changes in sala county taxes that the same~shall be submi.tted to the qualified property tax paying voters of such countyat a general or special election, and shallHon. D. F. Witherspoon, page 4 

### o-6636

be approvedby a ,majorltyof the quallfledproperty tax paying voters, voting in such election;and, provided further, that if and when such re-allocatlons and changes In the aforesaid county tax& have been approved by the quallfled property tax paying Voters of any county, as hti??ein pFovided, stich.reallob&ttlons~

and changesshall rein&inin~forceafia effect for a period of-six (6).gears--from the date 1 of the electIon tit--whi&'the &ime.shallbe tipprov-M, unless the same again shall havebe& chaiiged-'by a majority vote of the qualified property tax paging Voters of such county, voting on the-proposltiofi, after submlsslon'by the CommlsslonPrsCourt at~a general or~'specla1 election for that purpose; iind the Legislature may also authorize an additional annual aa valorem tax to,~.be leviedand callected for the furthermalritenanceof the public roads;proviaed, that a majority of the qualified prop@rt,y tax paging voters of the county voting at an electlon to be held for that Furpose shall vote such tax, not to exceed~flfteen (15)cents on the one hundred " dollars valuation of the property subject tb taXation in such county. And the.leglslaturemay p&as local laws for the maintenance of the public roads and hlghways,;withoutthe loc.al notice Mqulred for special or~local laws. Thls,sect~lon shallnot be construedas a limitation of~powersdelegated to :counties, cities or towns by any other section or .sections

of this Constltutlon."
OpinionNo. O-300 of this department holds, among other things, that the levy of a tax for county purposeswouldK Include the levy of a tax tomaintain a county hospital'but that under Arti'cle

### 8,Section 9 of the Tbxas Constitution that no tax couldbe levied for the maintenance of a county hospitalwhich would have the effect of swelling the levy for general purposes to exceed the 25 cent constitutional limit. This opinionwas written prior to the 1944 constitutionalamendment, supra.

You are respectfully aavFsea that it is the opinionof this department:

1. AssumFng under the facts ,statedin your letter that a valsa election has been .had,it,is our opinion that the CommissionersCourt of Maverick County now has authority to assess; levy and collect taxes for the maintenance of'the county hoseltal. See opinionNo. O-300 of this depgrtment, a copy of whldb is enclbsed herewith. However, this tax‘~wiI.1 be for county purpos& landcannot swell ttiecountypurpose tax-'above the con-' stitutlonallimit as hereinaftermore fully explained..

HonorableD. F. Witherspoon, page 

### 5 o-6636

2. You do not state in your letter the amount of the tax levy for county purposes of Maverick County. It could not exceed 25 cents on the one hundred dolIar valuationunless
samewas properly re-allocatedby the m&cd set out in Article 

### 8,Section 9 of our State Constitution,as amended, supra,' wlthln the 80# total constitutional limitation:.Youdo state, however; that the county's maxlmum constitutionalamount of %O+is already being assessed and~under such statement, itls clear that no other taxes above said const'ltutloiial limit can be assessed, levled or collected for'themalntenance.of the county hospital. Your second question is therefore answered in the negative.

Yours very truly

ATTORNEY GENERAL OF TEXAS

By s/'WmJ.Fanning Wm. J."Fanning Assistant

WJF:bt:wc

APPROVED JUN 12, 1945 s/CarlosC. Ashley FIRST ASSISTANT ATTORNEYGENWAL
Approved Opinion CommitteeBy s/BwB Chairman