R-33



## T-HEATToWNEYGENERAL

OFTEXAS

PRICE DANIEL .ATTORNEY

GENERAL AUSTXN II. TExas January 24, 1947
Honorable C. H. Cavness Opinio~n No. V-33 State kuditor Austin, Texas Re: If there is nostatutory or constitutional limit on ad valorem tax levies which can be made in Texas by cities, school districts) and irrigation districts, based on assessed valuations required by law to be 100 per cent of the actual valuation, what would be the legal manner in which any such limits could be imposed? Dear Sir: This Department has received your request fan opinion in answer to the following question: for

“If there is no statutory or constitutional limit on advalorem tax levies which can be made in Texas by cities, school districts, and irrigation districts, based on assessed valuations required by law to be 100 per cent of the actual valuation, what would be the legal manner in which any euch limits could be imposed?” The general rule concerning the power of the State to impose taxes is that it is an inherent governmental power, and the source is neither fmm the Federal or State Constitutions but is an attribute of sovereigntys The general rule is well stated in the case of Clegg v. State, 42 Texas, 605, 608, as follows:

” The taxing power7 is a power inherent in 

# f sovere gnty, and without which constitutional government cannot exist

. It is vested in the Legislature by the general grant of leqislative power whether specifically enumerated in the Constitetion amongthe powers t,obe exercised by it, or not. The constitutional. provisions in reference

### Blamable C. Ii. Cavness 9Page 2

to ft sthererore, ar~e,more~usuall.y intended and underetoed as,limitatfonsend restrictions upon fts exorcise, ‘than as, the direct grant of the power to tbs Legtslature.” The same ‘rule fs expressed in the case of Strstton v- Commissioners 1Court, 130 S0‘8, 1170 (error termsed), whsrsin the Court held in part as follows:

“The. power to tax is an attribute of soverefgntypand the extent to ,whfch this power maybe ex

### eroised for governmental purposes ffnds its onLy l.iaftation Lnthe Constitution. Unless restrained by the Cofietftutfon, not only is this power unlimited i.18ita reaoh as to subjects, but it recognfzata,no limita 9

### andmaybe 

### o,arried to the extent of o~ustion and dsstruotio,n, c 0 D

“The general rule of constitutional law that 

### a sovereign power conferred by the psople upon one branch of the government oannot be delegated aplies with peculfar force to the case of taxation, 8 ‘, fi&

### taxiw power Is vested by the Constitution in 

### the Legfslat,ure; andwithin that departl(Qnt of govbpmmehtlies 

### the euthorfty to prescribe the rifler 81 taretfan, end to regulate 

### the aanner fn whiah $&me 1.~16sshall be given effect, The Legislature #LP$ in everg Enstsnce prescribe the rules under v&$*51t*f@f,drn my be laid. It must arf fnate the rut&OXf

’$$ t&&Q rhfch, (If?iibf duo proceed fngm, the wg ~~lW3b&P QeliBndi3t&a oontrfbutfon; but ft need

Y$ut t,here fs one seeming exception to the genrxal Fele t’hst the Legislature maynot delegate any pert,Oon OSits authority, whfch relates to munfef

### pal corporations o Such corporations are a pert of the 

### machinery of state government, ‘and the authorfty given 

### theaiby the Legislature frequently extends

Based upon the foregoing principles of law, where

.

### Honorable C. H. Oamera, Page 3

.-

noconstitutional limitationa @rrostriotiona have been enacted es to thel&t or the trxihg power af the governing bodies of Oities Dft@x$wa ola86e@, aoheol diatrfote ei va%Yousclessee, andirrigstfon dirtrlote of various olasse8, 

### the Leglslatltrs has the ivole right to presoribe or impose a limit of the tax to be levied by any of the foregotug municipal corporationa, provided, howov@r,that the tax limita 881heretofore provided by the Legislature by statutory emctment applicable to anyof the foregoing municipal gubdlvisioqa oannot by aoubeequ+nt sot of the Legislature be dsoreased 80as to inpair the legal obligptiCm8 incurred bysuah runiolpal s~ubdivisione fop the 

### papmemtvi which ataxable U&it has already been fixed bf theLeglelsturer

SUWART: Wherethe Constitution of Texas proVidbe &I 

### legal l$J$t onad walorem texea which can be 

### levie+l

by cities, raeha di&riota, andirrigation diutriots, then the Legislature of Texas plsy impose such limit ee it seemfit, provided the obligatioae or sxirstlng l&qal contracts incurred under aprior 8tatutO~ li&it fixed bythe Legislatare maJnot be impailW. Your13very truly ATl’ORNEY

GENWRAL

OF TEXAS
4I2#&&& BY 

### C. K. Rioharde

Assistant

“AppMved Opinion Comlttee ,,ayH-m,gairmn

‘

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