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Honorable NormanC. Davis County Attorney Presidio County Marfa, Texas Opinion No. M-17 Re: Whether the Presidio County Hospital District has the authority to levy atax for the purpose of Initiating the operation of the Hospital District even though the entire year In which the district was. Dear Mr. Davis: created has expired. You asked whether the Presidio County Hospital District has the authority to levy atax for, the purpose of lnltiating the operation of the Hospital District even though the entire year in which the district was created has expired. 0th~ Information derived from your correspondence and from the Session Lawsreveals that the enabling act of the district was effective August 

### 30,1965, and that an election to create the district was conducted onDecember 4, 1965. In arriving at ananswer to the question you pose, It Is necessary to consider the provisions of the enabling Act authorizing the creation of the district, in regard to levying of taxes, assessment, and collection. Theapplicable section of the Act reads as follows:

“Taxes: Levy, assessment and collection

“Sec. 9. (a) After amajority of those persons voting at the election vote for the levy of atax, the Board of Directors shall levy atax not to exceed seventy-five cents 

### (759!) onthe OneHundred Dollar valuation onall property subject to taxation within the District.

“(b) TheBoard shall use the samevaluation used



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by the commissioners court In taxing the property for county purposes which appears onthe county tax rolls.

“(c) TheBoard mayuse the proceeds of this tax for the following purposes only:

“(1) paying the interest on and creating a sinking fund for bonds Issued under the provisions of this Act;

“(2) provldlng for the operation andmalntenance of the hospital district and the hospital system; 

### “(3)making Improvements and additions to the hospital system;

“(4) acquiring sites for additions to the hospital system.

“(d) Onor before October 1of each year, the Board shall levy the tax and immediately certify the tax rate to the tax assessor and collector of the county In which the District Is located. The tax assessor and collector of that county shall collect the taxes for the District. Thetaxes of the District are subject to the sameconditions as the taxes of the County.

“(e) Theassessor and collector of taxes is entitled to afee as compensation for his services of not more than one per cent of the.total tax collected, but not to exceed $5,000 in any one fiscal year. TheBoard shall fix the exact amount of compensation. Thetax assessor and collector shall deduct this fee from the payments madeto the District of the taxes collected, anddeposit that amount In the general fund of the county as afee of office of the tax assessor and collector.

“(f) TheBoard maylevy this tax for the entire year In which the District Is established to secure

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funds necessary to Initiate the operation of the hospital district. ”Acts 1965, 59th Leg., p. 1455, ch. 643. Subsection (f) of the statute might seem to pose a problem In this particular situation, In that the entire year In which the district was established has expired. However, due to the broader powers provided In the prior subsections of the statute, It would not seem that this subsection can be read to place llmltatlons upon the broader powers so as to frustrate completely the intent of the statute. It 1s our Interpretation that subsection (f) was Included only to enable districts such as this, which were created In the middle or near the end of the year, to tax for the whole year In which they were established. Subsection (f), in permitting the levy of the tax for the entire year In which the district Is established, neither Increases nor decreases the purposes for which the tax maybe used, since Initiation of the operation of the district is clearly apart of the “operation

... of the hospital district and the hospital system”, anauthorized purpose as set out In subsection (c) (2). TheBoard has the authority to levy the tax for 1967 on or before October 1, 1967, and the fact that part or all of the proceeds maybe used to Initiate the operation of the hospital district Is immaterial. Therequirement of subsection (d) that the tax be levied on or before October 1of each year does, however, operate to prohibit retrospective levy of the tax for the years 1965 and 1966. Therefore, In answer to your question, It Is the opinion of this office that the Presldlo County Hospital District has the authority to levy atax for the purpose of initiating the operation of the Hospital Dlstrlct even though the entire year in which the District was established has expired. Thetax, however, must be levied on or before October 1of the year for which It Is levied andmaynot be levied for any prior year.

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SUMMARY --e-e-- ThePresidio County Hospital District has the authority to levy atax for the purpose of lnltlatlng the operation of the Hospital District even though the entire year In which the district was established has expired, but the tax must be levied on or before October 1of the year for which it Is levied andmaynot be levied for any prior year. Ver@Zly yours,

cL2&&k= Attorn,@ General of Texas Prepared~ By-John F. Pettlt' Assistant Attorney General

APPROVED: OPINIONCOMMITTRE Hawthorne Phillips, Chairman W.V. Geppert, Co-Chairman Gordan Cass Kerns Taylor Arthur Sandlln Malcolm ,;uick STAFFLEGALASSISTANT A. J. Carubbi, Jr.

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