Auguet 20, 1951 

ffon. Robert bl. Allen 

Oount Attorney 

Opinion No, V-1245 

Rusk i ounty Be; DoUS 8 preolnot b 

Henderson, Texas tit from taxes 00 

~leoted rop farm-t 

mexket roads in p 

gortfon to the TQ 

of the county in 

prixinct; is b t6i 

payer whoee anly 

able property is 

from, the tax qua1 

to vote at the ta 

Dear Sir: election? 

Your requeert for an opinion,relates to 6 poa~ 

pored eleotion in Rusk OoWty to le+y, (assess, and.e& 

lest ad vslorem taxes not to exceed thirty cents 02) 

each One ffunilrsd Dollars valuation for farm-to-market 

and lateral roads pursuant to Article 7048a of Vernenls 

Givll Statutes end prerents ‘for determination two qum- 

&ions rvhloh may be paraphrased as follows: 

I. Under Seation 6, of Artiole 7046a 

would, Ooftuniasionsral Pfecinot No. 1 ox? Rusk 

C.ounty; ,wh,ioh has approximately 80 per cent 

of the county valuation, get the benefit of 

80 plr sent of the taxes collected if this 

*Laetion carries? 

21 Under Seotioa 7 ot Artic3.e 704ga, 

would a property owner whose only taxable 

property is a residential homestead valued 

l t less than $3,000 be qualified to vote in 

suoh election eince his property would be 

exem#t from th tax levied under Article 

7QIk? 

iirticle 704&t, V. 0. S., provides la part: 

“SW. 2. From an4 after i?8nuary 1, 1951, 

the soreral uountieb et Wa Strtc be and they 

le0t d valorsin tax*8 upon 8 f proparty witham here8g m0mMnad to lay ~rf~ne and aol- 
Ron. Robert M, Allen, pa&e 2 (V-la0) 

in their respsative bowldariss r0r oouaty 

except the firat Three Thoummd 

S~“~.$~ 000) velue of rerib0ntlal holaestaads, not ‘to exceed thirty cent8 (3Og 1 on 

oooh One Hun&red Dollars ($100) valuation, 

in addition to all other ad valorem taxer 

auttlorizrd by the Constitution of the $t&o 

provided the revenue therefrom ah&U b% use 6, 

as provided in this bet for the conetrutltio8 

and malntenrnce of Farm-to-Karl:et ucd Latanil, 

lwldr .or for Flood Control and for theaI Wo 

(2) purposes only. 

*Sea. 6, Both the ?srmto-&rket aab. 

Lateal Road Fund Find the Flood Owtrol FurQ 

ah&l1 be exrmnded so as to equitably PintaiSr 

ute a% nearly as possible th% benefits dorived from such expenditurss to the varloua 

Commissionsre~ precinots in accrordance ulth 

the taxable values therein. 

n 

“Sec. 7. Before any county sh%ll levy, 

atas and oolleo t the tax provided for h%r%ia 

the quo&ion shall by t&r Comiesionere Court 

oi the oountp be submitted to a Vote of the 

qualified property tupaying voters of suoh 

oounty at an election called for that purpors,~ 

either on said Commissioners Courts’ owh motion, or upon p’stition of ten per oent (logl} of 

the qualified property taxpaying voters of IBWI 

oounty BI ehovm by the returns of th% laet g%n= 

era1 elvmtion .' . . . .n 

.,’ 

. 

Article 6740, V. 0. 8., la a8 folLow%r 

wTh% aommiesiansre oourt #h*ll %e% that 

the road, and bridge fund of ttdP oounty is 

ju&loiously and equitably expelNed on the 

roads and bridges of their oounty, and, aa 

nearly as ths condition and neoesrity or the 

roads will per&t, it shall, be ergend Zn 

%%oh county commissioner% pracin%t in proport&a to the amount colleoted in suoh prorino t . Money uasd 

ma68 shall first 

880086-alaw roads, %nd on thoscs, Wh$o& rha%x 

h8vs the right or : 

in building permanent 

8 used only oa t%rra! ef 

ay tumirhed ,i?@e ot 00i3t. 

to make ae,atraight a road aa is prsatioable 

,%md having ths greatert bonue off%?& by the 

‘oitizem% or wmoy, labor or otkw propwty.~ 
t29 3’6% i56, 103 ‘8. I. 

held ,that then ir r&h*’ 

8 the oommtrrio,aw8 

c 

oourt 80, divide thq lload and, bridge ryul ao,o,ord$ngc ta 

my fixed mtheemtioal’ itinntlla, .&?I& .yippdi%Wi i&k@ in 

r(raaoe tor thopurposo at: being rkpdsd ‘In, ax& &tan 

gruoinot.* The oourt rurther stated: 

._ ” the aommiarioners oourt murk. glum 

erteot ’ t; &id artiols 6740 exoept when the 

necessities of.the roads and bridger require 

a departure from it., That article requires 

that the road and bridge runds or all oountis6 

&al& be, judi,oiossly and equitably e~xp,ended, 

ft f&thar requires that ,suirh funds shall, 

as nearly as the condition and necessity of the 

roads will permit be expended in each oommlasionsrs preoinot in proportion to the amount 

eolleoted in auoh preoinot. The dominant pum 

pose oi this statute seema to be to require that 

the road cuad bridge fund shall be expended in 

oaoh aommlrrfoners preoinat in proportion to the 

amount oolleotsd therein. In this regard the 

statute means that eaoh precinct shell r&m 

facie be entitle to its own funds, and f n the 

absenoe of any reasons to the contrary they, 

should be so divided and expended. 

the duty to expend the funds inthe ~~~~$~on 

above meatj.oned is not an absolutely inflexible 

one. Thle is evident from the fact that th8 

dominant purpose or the statute is qualified to 

the extent that the court by olear implication 

is ivrn the right to expend the road and bridge 

Sun 8 in a proportion other than in the proportlon in which they are collected when the ooadl* 

tion8 of the roads in the ,respeotive preoinotn 

oreatee a ne6aclrity 50 to do. Ne think, however, 

that t&e requirement to expand the fund in the 

proportion mentioned oannot be avoided exoept 

in oaaea’.or oanaitions of neoessity. Of course, 

tl)b 08tUai68IOnOr8 sourt ha8 tb*.right to axoroi88 Ztti sound jaA&ment In dstsrmlning the nesrrrsity; b,ut it banhot act arbitrarily in raw 

gard to such m&Lt%~.~ 

ALSO see Garland , 114 S, W. 28 302 

d AtW’ Gen. 0~. 

. 

,,’ ” 
Hon. Robert M. Allen, page 4 (V-1245) 

Seotion 6 of Article 7048a directs that tlu 

taxes collected for farmto-market and lateral road 

purposes ahall be expended so a6 to equitably aietrlbut6 benefits as nearly as possible to.the vararious 

preolncts in accordance with the taxable values there- 

??our opinion’that Preoinot No. 3, would be entillLtto 

Therefore in anawer to your first question 

the amount of taxes collected therein for rarm-tomarket, and lateral road purposes fP the comissionersf 

oourt in the exeroise of its discretion determinea that 

the need in Precinct No. 1 rquire? that taxes so oolleoted be expended in the precinct, 

of ‘&+ticle 

Passing to your aeoond question, Section ? 

70486 .provides for a $3,000.00 exemption ‘&m 

rsaidsntlal homaataade. In Attorney General’s Oplniwr 

V-1144 (19511, it,waa stated that *the $3,000 residence 

homestead exemption provided in Seotion l-a, Article 

VIII, Constitution of Texas, applies to such county 

taxes ss may be levied for farm-toGmarket roads or for 

rlood oontrol under eaid ,oonstitutional,proviaion, but 

not to other county taxes.*1 

In other words, the exemption in Seotlcm l-a 

of Article VIII applies only to a valuation of $3,900 

whioh is ,oonfined to oounty taxes levied for farm&omarket and lateral roads all other taxes for oounty 

purposes not being affeotea by the exemption. The Muiwmont oontalned in Seotion 7 of Artiole 70466 18 

8: he& ” all voters be qualitled property taxpaying voters 

of such county* 

You ask whether a voter whose only taxable 

proparty is a,homestead valued at less than $3,000,00 

is a property taxpaying voter within the meaning’ of tha 

law. 

1, Artiole 7046a V. 0. 15. (IL B, 107, Acts 51at Leg., 

R, $. X949, oh, 4&, p. 8491, is the enabling legielat&on vrhloh oarrisd into effect the provisions of the 

eosirtitutional amandlzient proposed by House Joint Rsaolutlon 24, adopted id the 194g General Election, the 

name being Sention l-a of Article VIII of the ConstitutiOA Or %3X68. Both provide a .$3,000.00 exemption. 
Eoa. EIobert M. Allen, page 5 (V-1245) 

, 

+ 

% 

.,. .! 

be no tually 

aw3 

There is no requlreumt that the taxen mWt 

' paid, but 14 is onlf required that suah 

.itied electors cwn taxabl;erc erty whioh has beon 

,o; taxation. e amt. Art. VT. Sea, 

,,, 

xi&,&&, 95 S. W. ‘26 149 (Tex., Civ. Appgc 

*The point before us turna upon the queetion of’ whether or not property ha8 been rend8red for taxation, when it haa been placed 

u II the roll8 by the a8seosor under the pro- ‘c priooe ”~ of law named, when the owner has ror 

any,onuse failei to make the list, swear to it 

and furnish it to the assessor. This is true 

because Art. 2955a above quoted, provides a8 

a ‘requisite to toting in such eleotiona as the 

one before us thrlt only q,ualified voters who 

own property in the described distriot, who 

have~duiy rendered the same for taxation,shall 

participate. “If the assessnznt made by the assessor 

is a legal rendition in point of law, then 

the s$rit of the statute hns been :;let and 

he should be allowed to vote, otherwise he 

should not . He believe t.!lut since either t?eeno 

of forming a basis for the enforcer,ient of the 

collection of the tax a,:air.rt the oT::ner ani his 

property ccoonpl~shed the ~-I,).‘:c. rr:;sult, th.e permi~ssion by the owner for tbc :‘:::st:eaor to :,,a!ce 

the esaeasnent as provided b;: lew, is er;i:i.vaLent to a rendition by him, by neons of the 

statutory provisions first ;+ven. 

‘#e therefore 

hold that so much CM the s1,stutnry provisions 

which prescribe ho.:; iroi,lerty shall. be renr!er%?d ,/- for t.exea~ by the 0’ QW, by listin:, , sr!rerjrin,?: 

to it and furni.shin$:, to tile assessor, l.s i?ircctory; ,it; carrier with it no :?enulty for having 

faSl& and provides another legal r:leans for 

o6116otinp: the tax, %:j.,en hr, does fail. Ir (+.e 

..: ere cor&ect in these oonoluslona, the oymer ha8 

t,$uly .P&dered 1 his property for taxes when it is 

.’ placed on the rolls by the assessor in a legal 

amao?, with the implied per!nisr.ion of the owner, 

t, prcierence to some other means provided.” 
. 

prorlder ,: 

s00tt0n 3a or hti0aO VI, atw:twa 0r 

when till 6iboti0~ 18 hda bl w aaPntl 

. . ..for the purporr of isro%ng bond8 or,ottb*c 

wise lending em&it, or rxpoadin~: money or 

assuming any debt, only qualfilied sf@Otoru 

who own taxable property in the . . . aouaQ? 

wh6re suob election is hald and who 

iak’duly ~randared the same for tdion, 

shall be quallfiad to vets . , ra 

Ths Collstitution Stsslt Wine, the qw*31sio& 

the Legi?Laturs ir without 

thaw ~*q&wnenk. 

(‘Per. C&Y. APP. 1932, 

, 127 Te+ 159, 299 5. W. 221 

.I The question, then is narrowed to a de%orndnation of whsther SectIon $8 of Art1oY.s VT require@ 

/” 

that the voter own property whioh would bo aubjmb # 

the~tu irtpomd am a result of a faronbk rote at tg, 

elootion* 

,Seot&on 3~ af Artlole VI preaorlbee geneml 

qadiflaattonr ror rottw fn kn rlwvtllon for “* 

ma4pr “pao applloability of them ooartitutiona T 

Hrn, 

Wioattona tr not aeprndent 

qu& 

upoa a dlroot lirbllitf of 

From these oases it is seen that the applicability of these constitutioml qualifica’tions ir not 

restricted to elections at which the question voted cm 

is the levying of a t&x on pro 

think the ConetLtutim dode no F 

rty. Conversely wx) 

rebtF’i6t the quailfled 

toters in an eleotion at which the qu&etion voted on is 

th& levying of a tax to those takpayers who would Lnour 

a llclbility for payment of the ta+ The owner of a 

nridential h-stead valued at lass than &,OOO, while 

uwpteb rrom the paymeht or any tax @WW~ aa a msuZt 

l . .: 
i 

. .’ 

. 

/ 

Hon. Robert Ii. Allen, pegs 7 (V-1245) 

.,/ 

of this election is liable for other county te~es. 

#Ye are of the opinion that he “owns taxable property 

in the cowaty” within the meaning of Seation 3e of 

Article VI, 

The Constitution does not reouirs that the 

tax08 bs actually paid. It rsqalrcs only that the 

sleator own taxable nroperty which has been duly rsnPublic Utilities Car;,. v. Holland. snp~eendI%% 

dared for taxation. -CamDb6il v. ‘Jr&h 

voter owns property vrhich has been duly rcndcred for 

coUnty taxetian hc t:itititS the constitutional recrulrsrmnt and is entitled to vote in an election to detcrmine if a tax for farm-to-market and lateral roads 

ehould be levied. 

A county precinct wogl&, be sntitled to the amount of taxes colleoted 

therein for farm-to-market and lateral, 

roads if the ooMmissionersl oourt, in tb,e 

exerolss of its sound discretion, determines that the need for road improvor,ent 

in thrit ?er+.iciLLar precinct requires the 

sxncnditure of tha taxes collected thereA property owner whose only 

taxable property is a residential homestead valued at less then $3,000.00 

would be qualified to vote in an electron to determine if a tax should be 

levied en-3 colltc ted i’or l'arm-to-marke t 

and letcrel ruads, ‘;‘oxas publio Utilitics C~ry. v. Holland 123 S. ‘!!. 2d 102g 

vex. Civ. Ap2. error dism. ) ; 

Oaapbrll v. Wrisht, 95 9. 7!. 2d 149 

(‘hx. Clr. App. 5936).