., ':. .HonorableFarris'Pirtle~ Opinion~No,v-12 I' ,,'~ ~*.: ;, County Auditor FaInin Ccmntg Be: ~1sFannin County liable '. .: Eonham, Texas .,. ~to Fannin County Levee '. ..'~' _. ..:. ::_ '~:,~.. ...'..~,. .':'f : ImprovementDistrict nojo. '.~; 1 for taxes which accrue6 5 .:-;, on county land after ac- :' quisition,anduse by the :; :,.~ county as a' poor farm? :. . L. .;':.,.::::.: ." ..'.,' '..:.~ _'. ,..'. .:.2- _''..,'~, c.: :".. :~. .. ..
.. .'.. : ..:. 'You have .requested'anopiniotitfrim us as.to'wheth-'~~~'.'~. .'~ or or not Fannin County'must.pay.taxes which have been as- .: : ., sessed'agains%Fan&n 0Ount.gproperty by Fannin County .kvee~ .'.':~:: ~-: ImprovementDistrict No..l, The taxes involved ana allegedly d.elinquent have been levied by the ImprovementDistrict sub-.: .,. sequent to the counties ownership and use of the lad as a .poorfarm* .,,~... ..: ...: :. ,. :'~ . 1 1. ;... * .. ': _ ..... .~ Inthh very ex&lle& brief whio&a&ompa&ed. yo& '. ..~.. %equest, XI?.MaRae,.Gounb Attorney for Fannin County, pro-- " ceeaed bn the assumption zhat the property involvea;is.being :':..:-'; used exclusively~forthe support'and-accommodation of the poor* .0&c opinion,willtherefore neoessarily.be.:limited and. :': -". " applicableonly 30 tbe~partioular ~$tict$i+ationas stqt~od. : ..\. ,.. ". ,' ']s&. L.&;i t . a urei.&%ua&'tk the $&&s grantedit _:. ,.;inSeotion 59, Article.16.0f':the~Constitutionof this State ~;':.. ~hasprovidea for the estkblishmentof levee improvementdisz i.,v* ,."t&&s. Title.128, Ch. Vl,a,B,C.S, Articles 7996 ana 7998 ; set forth two'plansfor levying taxes in these districts: K :- the first based on assessed benefits; the second, on anaa .;valorembesis. Both Articles proceed on the assmption that "~ ..'.the taxing p-*er& of levee districts are limit,ea~powers. Article 7996: We . e decree a'ssesgingbenefits a 0 o for all purposes for which taxes may'be levied by, for or on behalf _ .:. of.such district, a . ." Article.-7998:."In all levee':im- provement districtsproviding'forthe levy of taxes upon.an :, '.'l"- ad valorenibesis, the taxable property shall be assessed, .~ .etc,+ :," .(Emphasisadded) .. .~, The implied limitationexpressed.'in"taxtibieprop- erty" runs through various other Art$lss of Chapter 6, (See "
.: ., ._ ,, ~.,. . .
Honorable Farris.Pirtle,Page 2
Ar$icles.SCO'+A, SeqtionsJ an& 2; Article 8012; Article SOL3 ) 0
There is, of course, e primary limitation on the Statess power to tax which is imposed both by its own Constitution~andby the Constitutionof the United States. The many taxing bohies,anaudts in the State are.neces- sar~ilysubject to this fjrst limitationand to ~speoific .constitution+ exemptionsfrom taxation. Likewise.;the Legislature~un~erconstitutionalrestrictionsmay declare additional.exemptions. The ir7Stantcase is clearly within a specific Cons$itutionalexemption..Artide 11, Se'otion9 of the Const.itutionof ~tkeStat&.of Texas.~rea.ds as follows: "The property of-counties,cities and towns, owned and h?.laonly for public pur- poses, such as public buildingsand,the~',sites.'.' theresor-..Fire..enaines~ and the furnittie
..
.. offthe vendarg lien.,mechanic&or builders .~lien,~ oqother 11&l, now.existing.~~(Bnphasis a.aaea) o
"This sectiqo.,.appears-to @e self-ope&tive'and ab- so&utsly exempts.from-taxationthe public property therein :,referredto 0 o oR A &M-Consolidated Independent school District v. Cit of+=. .Texas,~lJ+ 3 T 348 (Cited with ap- -+uEEinv proval City of a Sheppard, 190 S. W. 25 486.) _~ :~ ; In addition the'lasti"is.-one