### TEE A ORNEY GENERAL OF TEXAS
AUSTXN ~.TEXAR April 10, 

### 1958

Honorable Robert S. Calvert, Opinion Wo. W-413. Comptrollerof RubllaAcaounts, Capitol station, Re: Whether the Comptroller Austin, Texas should include semester credit hours In R.O.T.C. courses in allocating

_ funds to the various state institutionsof higher learning,pursuant to Section 17 of ArticleVII of the Constitutionof Dear Mr. Calvert: Texas, as amended.

Your request for an opinion relate6 that the State Auditor haspsubmitted in his audits two sets of figures for the fnstitutfons affectedby Section 17 of ArticleVII of the Constftutfon of Texas,popularly referred to as the College ConstitutionalBuilding Fund Amendment. One set of figures Includes semester credit hours in.R.Q.T.C. courses while the other set excludes such hours of credit. You have requested our opinion as to which set of figures shouldbe used by you In making the required allocation.

The foregoing constftutionalprovision, as amended Movember 16, 1956 levfes a state ad valorem tax on property of Five Cents (581 on the One Hundred Dollars ($100)valuation 'fop the purpose of creating a speolal fund for thepurpose of acquiring, constructingand initially equippingbuildings, OP other permanent improvementsat the designated institutions of higher learning". It furtherprovides:

"Fundsraised from said Five Gent ,(58) tax levy for the ten-year period beginning January 1, 1958, shallbe allocatedby the Comptroller of PublicAccounts of the State of Texas on June first of t&t year9 based on the average long session full-time student equivalent enrollment (fifteen (15) semester credit hours shall constituteone full-time student) for thepreceding five-yearperiod of time, to the followfng State fnstitutfonsof higher learning then in existence, D D D.

Honorable Robert S. Calvert, Page 2 (WW-413).

"Not later than June first of the beginning year of each succeeding ten-yearperiod, the Comptroller of PublicAccounts of the State of Texas, based on the average long session full-time student equivalent enrollment (fifteen (15) semester credit hours shall constitute one full-tine student) for the preceding five-yearperiod of time, shall re-allocate, to the above-designatedinstitutionsof higher learning then in existence, all funds to be derived from said Five Cent 654) ad valoren tax for said ten-year period; f

. . It will be seen that the Constitutionprovides that the funds shallbe allocated to the various institutions "based on the average long session full-time student equivalent enrollment" and that "fifteen (15) semester credithours shall constitute one full-time student".

We are advised that the colleges offeringR.O.T.C. courses do so by contractual arrangementswith the federal government. The instructional services and materials are suppliedby,the federal governmentbut class room and stopage facilitiesmust be furnishedby the college at State expense. Students receiving R.O.T.C. instruction are awarded semester credit hours for successfullycompleting such courses of lnstructlon, on substantiallythe samebasis as they receive credit for other courses taken.

In view of the foregoing, it is our opinion that R.O.T.C. semester credit hours shouldbe included in computing the full-time equivalent enrollment. To exclude them would be towrite an exception into the Constitutionwhich the language thereof does not permit.

SUMMARY

The Comptrollerof Public Accounts should Include semester credithours in R.O.T.C. courses in allocating funds to the various State Institutions of higher learning, pursuant to SectionHonorable Robert S. Calvert, Page 3 (WW-413).

17 of ArtioleVII of the Constitution of Texas, as amended,
Yours very truly,
WILL WILSON Attorney General of Texas

Jr <‘- By c/,‘~~ I’ , 41.~,*.+,, [j.,._ L,,/, !lid o_ Leonard Passmore Assistant LP:pf APPROVED: OPINION COMMITTEE Geo. P. Blackburn, Chairman
Tom I. McFarling J. Mark McLaughlin J. Arthur Sandlin B. H. Tlmmins, Jr.
REVIEWED FOR THE ATTORNEY GENERAL By: W. V. Geppert.