# TISDZA~TORNEY GENERAL OFTEXAS **AU~TIXU.** 

## T- **78711**
February 17. 1975 The Honorable Tom Hanna Criminal District Attorney P.0. Box 2553 Beaumont, Texas 77704 Opinion No. H- 530 Re: May special funds be transferred into a county’s general fund under article 8, section 9of’.the Texas Constitution and used for other purposes? Dear Mr. Hanna:

You have requested our opinion concerning the transfer of county funds from the Road and Bridge Tax Fund and the Farm to **Market** and Lateral Tax Fund to the General Fund and the use ofthese funds for purposes other than bridges and roads.

The Road and Bridge Fund is’provided for in article 8. section 9 ofthe Texas Constitution, which also establishes the general fund, the permanent improvement fund, and the jury fund. The use ofthese four fund’s was formerly limited tothe purposes reflected intheir titles, and the transfer ofmoney from one fund toanother prohibited. Carroll v. Williams, 202 S.W. 504 (Tex. Sup. 1918).

However, the 1967 revision of section 9provides that “[a]ny county may putall tax money collected by the county into one general fund. without regard to the purpose or source ofeach tax. ” This language has been held to overrule theholding of Carroll v. Williams, supr(~. and toallow money from the Road and Bridge Fund tobe transferred to the General Fund and expended for purposes other than roads and bridges. Lewis v. Nacogdoches County, 461 S.W. 2d 514 (Tex. Civ. App. --Tyler 1970, nowrit); Attorney General Opinion H-194 (1974).

p. 2390The Honorable Tom Hanna page 2 (H-530)

The Farm toMarket Lateral Tax Fund is established in article 8, section l-a ofthe Texas Constitution and article 7048a, V. T. C.S. S&2- tion l-a limits the use ofthe revenue so obtained to “construction and maintenance ofFarm to Market Roads or Flood Control
. . .” and repayment oftax donations from the state.

The 1967 amendment to section 9ofarticle 8provides that “[a]ny county may putall tax money collected bythe county into one general fund, without regard to the purpose or source ofeach tax.” While this language could be interpreted to apply to section l-a funds, the Texas Legislative Council analyzed the amendment as applying to only the four non-voted tax levies contained in section 9. Texas Legislative Council, “6 Proposed Constitutional Amendments Analyzed, (1967)
.” Inaddition, this was the construction presented to the public prior io adoption. Consequently, we believe the language of section 9applies only tothe four funds provided for in that section.

Since section I-a was revised in 1973 and the limitations onthe use ofthe revenues reenacted, it is our opinion that the reasoning of Carroll v. Williams, s* remains applicable to section l-a. Thus, itis our opinion. that revenues in the Farm toMarket Lateral Tax Fund may not be transferred to the General Fund and may not be expended for any purpose other t~hhan those provided in section l-a. SUMMARY Revenues in the Road and Bridge Fund may be transferred to the General Fund and expended for any lawful purpose. Revenues in the Farm toMarket Lateral Tax Fund may not be transferred to the General Fund and may be expended only for those purposes provided in article 8, section l-a of the Texas Constitution.

Attorney General of Texas
p. 2391t * The Honorable Tom Hanna page 3 **(H-530)**

APPROVED:

DAVID M. KENDALL, First Assistant

Opinion Committee

p. **2392**