April 2, 1969

Honorable Paul Spillman County Attorney Colllngsworth County Wellington, Texas Opinion No. H- 

### 367 Re: Legality of expenditures by commissioner ‘s court from Road and Bridge funds.
Dear Mr. Splllman:

Recently you requested an opinion, whether the commlssloner~s court may legally expend money f ’romthe motor vehicle registration fund , or the lateral road find, or the additional 

### 154annual ad valorem tax fund, or the farm-tomarket road fund f ’or any or all of the following purposes; (1) Rural fire service calls by municipal fire department. (2) Service 0P county tax evaluatlbn engineer. 

### (3) County commissioners ’ salaries. (4) County judge ‘s salary. 

### (5) Salary of the county judge’s secretary. 

### (6) Expenses of working or contracting for a county tax roll. depari7)ntCounty automobile i’or the sherllf ’s

. 

### digeni8) Expenses of hospital care 

### forthe In-

. Subsequent to your request, we have been advised by you that your county has not consolidated Its tax money Into one general fund pursuant to Section 9 of Article VIII, Texas Constitution; consequently, the motor vehicle registration fees -1811-Hon. Paul 

### spillman, paw 2 W-367)

which are placed In the regular road and brld ,6675a-10, Vernon’s Civil Statutes) and the 15if e fund (Article additional annual ad valorem tax fund (special road and bridge fund) authorized by Section 9 of Article VIII, Texas Constltutlon, remain separate funds subject to being used only for the purposes authorized by law. With the exception of the county judge’s salary and the county commIssIoner8 ’ salaries, which we will discuss shortly, none of the above listed purposes could be financed from the regular road and bridge fund or the special road and brld e fund. Dallas County v. Plowman, 99 Tex. 509, 91 S.W. 221, (19067.

“All county expenditures lawfully authorized to be made by a county must be paid out of the county

’s general fund unless there Is some law whI$h makes them a charge against a special fund. Bexar County v. Mann, 138 Tex. 99, 157 S.W.ti 134 m41)

. Articles 38831 and 2350(l) of Vernon ’s Civil Statutes, deal with the salaries of oounty connulrrsloners and county judges of the various counties.

Section 12 of Article 38831 Is quoted as follows: !‘The salaries of the offlclals named In this Act shall be paid out of the Officers ’ Foundand/or General Rund of their respective Salary counties with :he exception that the salaries of county connnlssloners and county judges ma be aid In accordance with the provisions o k- *- on 2 of House Bill No. 84, Acts of the Forty-ninth Le Islature, Regular Session, 1945 (17 of Vernon

’s Civil Statutes). ” Article 2350 added

.) Fimphasla
Article 2350(l) is quoted, In part, as follows: “The salary of each County CommIssIoner and each County Judge may be paid wholly out _- - .. .- - Of the County General Fund or, at the optlon or the CommlssIoners Court, may be pald out of tie County General Fund and out of the Road and Bridge Fund in the following proportions: count s J d tt d t -fI cent 75~)g~fn&chos%~“iess~~b~ pa:: ‘2 of the Road and Bridge &Und, and the remainder aut of the General Fund of the County, and

- 1812-**xon. Paul**  Spillman,page 3 W-367)

each County Commissioner's salary may, at the discretion of the Commissioners Court, allbe paid out of theRoad and Bridge Fund:
. . .* (Emphasisadded.)
It appears from our reading of the two above quoted statutes, **that** the commissioner's court w pay a part of the county judge's salary and all of the commissioners'salaries from the road andbridge fund, except that portionof the Road and Bridge Fund obtained from registration feesmay not be used for salariesbut must be used for the constructionand maintenance of publicroads. Art. 6675a-10,Vernon's Civil Statutes. Therefore, it is our opinion that none of thepurposes inquired about by you canbe financed from the motor vehicle registration fees. The farm-to-marketor lateral road funds are controlled by Section l-a of Article VIII, Texas Constitution,and Articles 7048a and 6674g-7,et seq.,Vernon's Civil Statutes.

Section l-a of Article VIII, TexasConstitution, is quoted, in pert,as follows:

I

. . .Promand after January 1, 1951, the several counties of the State are authorized to levy ad valorem taxes.
. .not to exceed thirty cents (3OC)of each One HundredDollars ($100)valuation.

. ‘provided the revenuederived therefrom shallbe used for constructionand maintenance of farm to market roads or flood control

. . . ." (Emphasisadded.) Section 3 of Article 7048a is quoted, in part, as follows:
"Taxes levied and collected under provisions of this**Act** shallbe credited by the commissioners court to separate fundsknown as the farm-to-market and lateral road fund, to be used solelv for farm-tomarket and lateral roadswithin such county.
. . ." (Emphasisadded.)

- 1813-Hon. Paul Spillman. page 4 (H-367)

Article 6674g-7,Vernon's Civil Statutes,provides certain excess state fundswill be apportioned to **the** counties to be used strictly for lateral roads. AttorneyGeneral's Opinion No. O-4023 (1941).

Clearly, none of the purposes inquiredaboutby you are for the purpose of constructing ormaintainingfarm to market or lateral roads: therefore, none of the said **purposes** can be financedby using the farm tomarket or lateralroad funds.
**SUMMARY**
The **fees** frommotor vehicls registration (regularroad andbridge fund) and the funds from the additionalad **valorem** tax (specialroad andbridge fund) cannot be used for the purposes statedherein, with the exception that the commissionerscourt may pay a part of the county judge's salary and all of the commissioner's salaries from that part of the road andbridge funds not obtained from registration fees. The farm tomarket or lateral road funds of the county can onlybe utilized for farmto-market or lateralroad purposes.

Preparedby James McCoy Assistant Attorney General APPROVED, OPINION COMMITTEE

-1814-non. Paul Spillman, pege 5 W-367)

Kerns Taylor, Chairmen **George** Xelton, Vice-Chairmen James Quick Rick Fisher Bill Corbusier J8slcolmQuick
**W.** V. Geppert Staff Legal Assistant

-1814a-