Hon. Wm.J. Jackson Opinion No. V-1144.

County Attorney .Hembhill.County Re: Effect on county taxes of homeCanadian, Texas stead exemption provided In Sees. l-a and l-b of Art. VIII,, Tex. Const., andprpprletg of holding farm-to-market road tax electlon at sametime as county tax reallocation election.' 'I. Dear Sir:
Inyour letter of Deaember 27, 1950, you submit this question: <Does the $3,000.00 residence homestead exemption provided in Sec. l-a, Art. 8, Constitutionof Texas, adopted Nov. 2, 1948, together with the statytory provisions of Art.. 7048a, Sec. 2, of the Revised.Clvll Statutes', apply only to the 30$per $100.00 valuation levy therein au~thorized, or does such residence homestead exemption apply to all taxes for 'county purposes? Further, are county taxes in any manner affected by the provisions of Sec. l-b, Art. 8, Constituti.on of Texas, adopted Nov. 2, 1948, providing a $3,000.00 residence homestead exemption onall taxes for 'state purposes'?"
ing: Thepertinent provisions of Section l-a are the follow-

“Fromandafter <anuary I, 1951, noState ad valorem tax shall be levied upon any prop,erty within. this State for general revenue purposes. Freand after January 1, 1951, the several counties of the State are authorized to levy advaloreq taxes upon all property w%thin.their res.pective boundaries for coutity purposes Dollars ($3,OOOj except the first Three Thousand value of residential homesteads, not to exceed thirtg'cents (3Op) on each OneHundred Dollhrs ($100) valuation, in addition to all other advelorem taxes authorized by the Constitution of, .this State, provided the revenue derived therefrom ',shell be used for con.structlon andmaintenance of Farmto Market Roads or for Flood Control, exceptHon. Wm.J. Jackson, page 2 (v-1144)

as herein otherwise provided *” Sectfon l-b reads as follows:

“Three Thousand Dollars ($3,000). of the assessed taxable value of all rasldence homesteads ‘as nowde’; fined by law shell be exempt from all taxation for all State purposes +” .~ All property Is subject to taxation onanequal and uniform basis, with the exception only of such property as the’ Constitution expressly exempts from taxation or suoh property’es the Legislature shall under constitutional -authorization and restrictions declare to be exempt. City of Wichita Falls v. -79 1709.W. 2d 777 (Tex. Clv. App. 1943, error ‘ref.)

. The exemo Ion authorized bySection l-b is l.imited to taxes for State purposes and therefore cannot be applied to taxes levied for county purposes 0

The exemption provided fn Se&ion l-b was formerly carried in Section l-a of Article VIII, as adopted August 26, 1933. Thus, prior to the effective date of the pres.ent Section l-a, this section effectuated the homestead exemption from State advelorem taxes levied for general revenue purposes, such taxes being clearly for State purposes 6 Likewise, prior to the time, of the effedtive date of Sectlot? l-a as amendedNotiembe? 2, 1948, there existed ‘no consti$utioT?ai axemp”cion for anyamcunt of the assessed taxable value of ’ rasfbeme homesteads from taxation for any county purpose, nor was the Legislature autho~ize3. bythe Constitution to

’make such (3,~exemption. Weare of the opln.ion that in providtng a $3,000 exemption InSect%or? l-a9 the intent of the framers of the amendment ard of the people in adopting it was to preserve the equivalen? of the exemption formerly accorded the $3,OGOof the assessed taxable value of residence hoa;est.eads

, from State advalorem taxes for gene::ai :*ever?:aepu:>poses. In other words,, sirce the State advelorem tax for general revenue purposes was to be abolished from andaf,$er January 1, 1951, and since $3,000 of the assessed taxable value of residence komesteeds prior to that date was exempt from such tax, the sameprotective exemptfoc was to be acco:?ded homesteads should the county see fit to levy the newcoui?tig advalorem tax authorized by Sectfon l-a D This fn.tkrpretatlon is ir.accord with the language used in Section l-a,

Since only one specific county purpose tax is dealt with Inthis Section, it is clear’that %heexemp:‘lon therein provided was also limited to that specific tax.

.

, Youalso request our opinion on.the foll0wir.g question:



### ‘.Hoti. Wm.J. Jackson,,page 3 (v-1144)

. "I have also been asked whether or not the election provided byArt. 7,048a, Sec. 7, Revised Civil Statutes,,to decide whether or not such 30#peti $lOO.OO valuation tax for Farm-to-Market and Leterel 

### Roads, should be levied could be held at the sametime as an 6lectlon to provide for re-allocation of county taxes es provided in Sec. gkArt. 8, Constitution of Tgxas, edbpted Nov. 7, 19447 Noconstitutional or statutory provision prevgnts hold

### ingthe above 

### mtintioned electionsatthe sametime. Of

### course, the"speclflc statutory requirements of Article 7048a, V.C.S., r‘eletlng to ordering the election, notice of election, etc., Contat&d in Sections 7end 8, must be complied with. These-requiremezits'dlffer from the requirements conttilned in the generel~eletion'statutbs, Title 50, V.C.S., which are applicable to acounty tax reallocation election, endwhich mustbe complied with In holding such an election. SUMMAKY I The $3,000 

### residencehomestead exemption prov1d.M ifi SecUon l-e, Article VIII, Constitution of

_ Texas, applies to such county taxes es maybe levied for farm-to-market r6ads or for flood control under said constitutional provision, but not to other county taxes. Anelection to determine whether acounty shall levy the farm-to-market road tax and ecounty tax reallocation el&tion maybe held et the sametime, provided applicable statutory requirements for each *election are complied with. 1
Yours very truly, PRICEDANIJSL Attorney General

MMC/mwb/wc

APPROVED: XX: Geppert Taxation Dlvlslqn Jesse P. Luton, Jr. AssLstant Charles D. Mathews First Assistant By s/Merietta McGregor Creel Mrs. Marietta McGregor Creel Assistant