**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  TEXAS AUSTIN

Honorable Gee. 19. iheppard Coiugtroller

of Zublio z,eoounte Austin)Texas

Sear Jr:

1939, you direct

questour ojdn frm in :Latego lng the axiete reads inpart:

on and aerclnd property in said **dls** ordsnce aith Seotion 10 I or the stntc 

### constitution &all be, and are hereby relaased for s period of twenty-f lvs (25) years iis hereinafter provided, from the gayant or tares levied for State purpxss ln said two dletricts 2s ioliows:

“1. *,A1 of the ttats **ad** valorssHonorable Coo. i3.Sheppard, **gagu 2** 

taxas levlcd SOS State ?urgosee a~oinat thr inhabitant8 end property in commi8sloners ~rsclnctsNos. one, two and 

### tour or &taC;orda county **curd &n**  **ail** 

### or ..hwton County, including the roiling stock belonging to railroad com~anles, which shall be ascertained and a?portlQned a3 ?rovlded by law.

wiec. 3. The tax es3083ors

### 0r said county 

### or ir;utsgorda and eald county

### 0r :#harton,3hall each,respeotively, awes8 ror taxetion the poparty end geraom, firm, cospanlesend assoclatisnsof persons la their respeotivedistricts above derinsd in the usuelmuher as required by ltw, am2 the tax coilectors of each of said countlee shall,or sbail not, collect the said Ctnte taxes, in said dietricte, a3 he my be ordered end directedto do by the Comptroller of ?ubllc i&~~uhts ti3 herelnufter pmvlded.”

The imt also provided that such relief should he conditioned upon thevoters) resfdfng ln the aifeoted >reolnots,voting an issue or bond8 at least equal to the anout of taxes released. It 1s **our understanding**  that the bon.18

were voted.

Jencite

3111 No. 261, chapter 162, F.egular :easlon, Jiith

Loglelature,wae very slnilar to said tienate 3111X0. 54, except that said kenate BillNo. 2.U released the ichabitehtuand property in the oounty of Hidalgo from the sayrc-nt

of ;tate ad v&lores taxes for A gerlcd of 45 years, euah release covering the whole of H$dal@ County instead of only three precincts a3 was the case or tbs ktagorda County release. In the oaso of Sheppardv. hidal~o Co&&y, 821,. 17.. (Ed) 649, the Supreme Court, ln cln opinion by Judge .Geman, Co.mlssloner, held thit said ;ehate 3lilNo. 281, the Hidalgo County release,~23 void; however, House 3111No. 101, chapter4G1, =aga 1594, Firat ahd **;,;c,or;d** Gail-d ,aasions, 44th Legislature, a??arently repaved thequestions resulting in such holding, and on aotlon for rehearins the **Gupraxe** Court, ctilling attentlou&&able Geo. H. Shospard, page 3

to said **~ioi~34** SillNo. 101, in 90 5. 2;.(2d)811, wlthdrew its said fOr%r opinion. The 44th Leglelature, in Iiouseall1No. 114, chapter 402, pago 1598,First and second Called Sesslxm, 44th Legislature, xade en mended grant of the State ad valoreg tax4s collected in preclnctx Nos. 1, 2 and 4 Sor the **purpose** of resavkg the questions thua rtilsedby the Suprese Court in its o;lnion in 83 5;.;

. :I-“’049* ‘Y,e

shall assusie,

however, tbat said Senate 9111 0. 54 was conetltutlonal.

In our oglnionNo. O-287,~ addressedto Honorable George ii.SheQperd, Congtroller of :‘ubLlc.kccouhts, we held that the SthtoWYS not due to gay auyof ths assetmxmt, fees accruing in hidalgo County during the period ihr\tsaid Senate 3111No. 281was in force, except the Qro rata 

### amounts due by ths pension and school funds. Envever, in that oplhlon we csllod attention to Article 3538, zevlsed Civil Lt-tutes, providing that:

“Tha Co;nptroller, on receipt of the rolls, shallgive the assessor an order
on the collector.ofhla county for the amount due his by the State for tisdesalng the Sate taxes to be paid out of the fir-tmoney collectedror that year,”

;ind pointed out that since all of the ;tazead valorem taxes levied for State purposes in that countyhad been. released, therewas no fund such as that contesplstedby said krtlcle 3938, out of which the assoessent fees ordinarily paid by the State **could** be drawn, onlees it should be said that all of such cozUsslons shouldbe Qald out of the school fund or pension fund. Since the school and pension funds are axpressly ?mvlded by Constiiution (..ztlcle VIII, sectlm 9, aud zticle III, section 31) b,e

did not believe tbiitlc i(ascontemplated that the share of the assessment costs ordinsrllypaid out of the taxes collected for the State’Y seaera f;md, should be xet by withdrawals from the school au46 geneion funds. Forever, in then case of Eatagorda County, the ;tcte ad vaiorerntaxeswere not released in precinctNo. Z; hence, there **WCS** a fund out .~f which tko Ststo’s share cf the tisseement coats could be ;ald as 2mvlded by sold ..rticla3938. Inview of **such fact,**  **w** do mt believe it can be said zht itwas contrz?iat&d tti-*, the couuty fun.:shguidbear my more than its uauvi sLre of the bstiti-es;ent

**~~3;s.** The county funds received no accre- ;lons by :eason of the release of the inhabit+mtsehd.

,

Honorable Gto. ii.“htigard, page 4

gro;jtrty in **psclncts** Nos. 1, Z and 4 from the gaymtnt 

### 0r the state ad valortm tAxeD.

Our answer to your qutatlon, therefore, is that the state should have ?ald the uamt part of the aaatwmnt fees as **it would**  **have** paid ii Senate 3111No. 54 bad never betn **enacted.**



# au (sitcned)

Glenn 2. Lewis 

# i&slstsnt