Should continue td be oolleotedIn Kleberg County and reinltted to the City oi COrpU8 ChriSti, the homestead exemption being allpwed.
He tiillnow OOnSider your SeOOnd~qU88tiOn.If we were correot In our holding that the oltlzens and property In Kle~berg County have been entitled to the homsateadesemp- tions provided In Artlole 8, SeOtIon l-a, of the Conatltu- tlon, and we believethat we were Corr8Ot, then the State ad valo~m taxes should not have bean paid,and WneOtSd upon homestead8 in that County sInas the adoption Of euah constItutIona provision In 1999, That does not mean, how- ever, thatgleborg County as an entity should have the State ad valorem taX88 thus aolleoted'pponhOmesteada. It theleshouldbe any way By whIah euchtaxes aould be refund- ed, such rerund should'be tp the indIvId~l taxpayer who paaidthe saineand not to.lG&berg County. m observation which we have itttiae; we think, olearly shone that Xlaberg county is not entitled .towithhold State a!lvalorem taxes for the p~rpoae'of ofr8ettIsg the amomt of ad ralorem taxes which has been a~lluoped organk0meateadafin glebelrg~ Honorable J. 8. Kida, Jr., Page 5
County sinoe the adoption al said Artiole 8, Section l-a, of the Gonetitation, Hothing in the above oplnlon should be construed as an expmesion uotmertling the oonstitutionalltyor an- 6Qnstitutionalityor seMt6 Bill NO. SS4, Ionss very truly ATl'OR?iEYCENERALOFC5XAS
GlennRi Lewis Astiistant
APPROVEXA~~ 21, 1939
Jz+tcdub ATTORNEY GENEFiAL OF TEXAS'