‘- 

Honorable Norman C. Davis 

County Attorney 

Presidio County 

Marfa, Texas 

Opinion No. M-17 

Re: Whether the Presidio County 

Hospital District has the 

authority to levy a tax 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 a tax 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 Laws reveals that the enabling act of the 

district was effective August 30, 1965, and that an election 

to create the district was conducted on December 4, 1965. 

In arriving at an answer 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. 

The applicable section of the Act reads as follows: 

“Taxes : Levy, assessment and collection 

“Sec. 9. (a) After a majority of those persons 

voting at the election vote for the levy of a tax, 

the Board of Directors shall levy a tax not to exceed seventy-five cents (759!) on the One Hundred 

Dollar valuation on all property subject to taxation 

within the District. 

“(b) The Board shall use the same valuation used 

- 70 - 
Honorable Norman C. Davis, Page 2 (M-17) 

by the commissioners court In taxing the property 

for county purposes which appears on the county tax 

rolls. 

“(c) The Board may use 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 and malntenance 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) On or before October 1 of 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. The taxes of 

the District are subject to the same conditions as 

the taxes of the County. 

“(e) The assessor and collector of taxes is 

entitled to a fee 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. The Board shall fix the exact amount of compensation. The tax assessor and collector shall 

deduct this fee from the payments made to the District of the taxes collected, and deposit that 

amount In the general fund of the county as a fee 

of office of the tax assessor and collector. 

“(f) The Board may levy this tax for the entire 

year In which the District Is established to secure 

- 71 - 
Honorable Norman C. Davis, Page 3 (M-17) 

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 may be used, since Initiation of the operation of the 

district is clearly a part of the “operation . . . of the 

hospital district and the hospital system”, an authorized 

purpose as set out In subsection (c) (2). 

The Board 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 may be used to Initiate the operation of 

the hospital district Is immaterial. 

The requirement of subsection (d) that the tax be 

levied on or before October 1 of 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 a tax for the purpose 

of initiating the operation of the Hospital Dlstrlct even 

though the entire year in which the District was established 

has expired. The tax, however, must be levied on or before 

October 1 of the year for which It Is levied and may not be 

levied for any prior year. 

- 72 - 
Honorable Norman C. Davis, Page 4 (M-17) 

SUMMARY --e-e-- 

The Presidio County Hospital District 

has the authority to levy a tax 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 1 of the year for which 

it Is levied and may not be levied for any 

prior year. 

Ver@Zly yours, 

cL2&&k= 

Attorn,@ General of Texas 

Prepared~ By- John F. Pettlt' 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTRE 

Hawthorne Phillips, Chairman 

W. V. Geppert, Co-Chairman 

Gordan Cass 

Kerns Taylor 

Arthur Sandlln 

Malcolm ,;uick 

STAFF LEGAL ASSISTANT 

A. J. Carubbi, Jr. 

- 73 -