Auguet 20, 1951
ffon. Robert bl. Allen Oount Attorney Opinion No, V-1245 i Rusk ounty Be; DoUS8 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 RuskOoWty to le+y, (assess, and.e& lest ad vslorem taxes not to exceed thirty cents 02) each Oneffunilrsd Dollars valuation for farm-to-market and lateral roads pursuant to Article 7048a of Vernenls Givll Statutes end prerents ‘for determination twoqum- &ions rvhlohmaybe paraphrased as follows:

I. Under Seation 6,of Artiole 7046a would, Ooftuniasionsral Pfecinot No. 1 ox?Rusk C.ounty; ,wh,iohhas 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

## an4after 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&e2 (V-la0)

in their respsative bowldariss 

## r0r oouaty

except the firat Three Thoummd S~“~.$~ 000) velue of rerib0ntlal holaestaads, not‘to exceed thirty cent8 (3Og1on oooh OneHun&redDollars ($100) valuation, in addition to all other advalorem taxer auttlorizrd by the Constitution of the $t&o provided the revenue therefrom ah&U b%use6, as provided in this bet for the conetrutltio8 andmalntenrnce 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 RoadFundFindthe 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&rComiesionere 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 ehovmby the returns of th%laet g%n= era1 elvmtion .'

. . . .n .,’

.

Article 6740, V. 0. 8., la 

## a8folLow%r wTh%aommiesiansre oourt #h*ll %e%that the road, andbridge fund of ttdP oounty is ju&loiously and equitably expelNed on the roads andbridges of their oounty, and, aa nearly as ths condition and neoesrity or the roads will per&t, it shall, be ergend Zn %%ohcounty commissioner% pracin%t in proport&a to the amountcolleoted in suoh prorino t

. Moneyuasd ma68 shall first 880086-alaw roads, %ndon thoscs,Wh$o&rha%x h8vs the right or :in building permanent 8used only oa t%rra! ef ay tumirhed ,i?@e ot 00i3t. to makeae,atraight a road aa is prsatioable ,%mdhaving 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$ngcta

my fixed 

### mtheemtioal’ itinntlla, .&?I& .yippdi%Wii&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 ,suirhfunds 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 

### cuadbridge 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 ownfunds, and fn 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 whenthe 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 08tUai68IOnOr8sourt ha8 tb*.right to axoroi88 Ztti sound 

### jaA&mentIn dstsrmlning the nesrrrsity; b,ut it banhot act arbitrarily in raw gard to such m&Lt%~.~ ALSOsee Garland , 114 S, W. 28 302 dAtW ’ 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 amountof 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 maybe 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 avaluation 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. TheMuiwmont 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&onvrhloh oarrisd into effect the provisions of the eosirtitutional amandlzientproposed by House Joint Rsaolutlon 24, adopted id the 194g General Election, the namebeing 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 notually 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. eamt. 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 IIthe roll8 by the a8seosor under the pro-
‘criooe of law named, when the owner has ror p”~ any,onuse failei to makethe 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 samefor taxation,shall participate.

“If the assessnznt madeby 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

. Hebelieve 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::nerani his property ccoonpl~shed the ~-I,).‘:c. rr:;sult, th.epermi~ssion by the owner for tbc :‘:::st:eaor to :,,a!ce the esaeasnent as provided b;: lew, is er;i:i.va

### Lent to a rendition by him, by neons of the statutory provisions first ;+ven. ‘#e therefore hold that so muchCMthe 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:leansfor o6116otinp: the tax, %:j.,en hr,does fail. Ir (+.e
..: ere cor&ect in these oonoluslona, the oymer ha8

t,$uly.P&dered 1his 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 

## 3aor hti0aO 

### VI, 

## atw:twa 0r
when till 6iboti0~ 18hda bl w aaPntl



### ....for the purporr of isro%ng bond8 or,ottb*c wise lending em&it, or rxpoadin~: moneyor assuming any 

### debt, only qualfilied sf@Otoru whoowntaxable 

## property in the

. . .aouaQ? wh6re suob election is hald andwho iak’duly ~randaredthe samefor 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%or

## ndnation

of whsther SectIon $8 of Art1oY.s VTrequire@ 

### /” that the voter ownproperty whioh would bo aubjmb # the~tu irtpomd ama result of a faronbk rote at tg, 

### elootion* ,Seot&on 3~ af Artlole VI preaorlbee geneml qadiflaattonr ror rottw fn kn rlwvtllon for “* 

### ma4pr “paoapplloability 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 noFrty. 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 whowould 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. #Yeare of the opinion that he “owns taxable property in the cowaty” within the meaning of Seation 3e of Article VI,

TheConstitution 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 thereAproperty 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-3colltc 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).