Court Opinion

ID: 9778891
Source: CourtListenerOpinion
Date Created: 2023-08-29 21:25:06.907249+00
Date Added: 2024-06-11T07:33:15.422067
License: Public Domain

GONZALEZ, Justice,
dissenting.
While it is true that the Texas Constitution does not confer general authority to the commissioners court over county business, article VIII, sections 1-a and 9 affirmatively grant to commissioners courts the specific power to set tax rates. Section 26.07(a) of the Texas Tax Code authorizes voters to petition for a tax roll back election. Since a statute cannot override the constitution, Cramer v. Sheppard, 140 Tex. 271, 167 S.W.2d 147, 155 (1942), and since the legislature is powerless to enact *271any law contrary to a provision of the constitution, City of Fort Worth v. Howerton, 149 Tex. 614, 236 S.W.2d 615, 618 (1951), section 26.07(a) of the Tax Code is unconstitutional.
I obviously view this case from a different perspective. It is true that our state constitution, unlike the federal constitution, does not act as a source of power to the legislature but acts solely as a limitation on the legislature. In other words, “[a]ll power which is not limited by the constitution inheres in the people, and an act of the state legislature is legal when the Constitution contains no prohibition against it.” Shephard v. San Jacinto Junior College Dist., 363 S.W.2d 742, 743 (Tex.1962) (quoting Watts v. Mann, 187 S.W.2d 917, 923 (Tex.Civ.App.—Austin 1945, writ ref’d)). However, unlike the state legislature, counties (through their elected officials) cannot act unless they have power granted to them. Canales v. Laughlin, 147 Tex. 169, 214 S.W.2d 451, 453 (1948); see also Tex. Const, art. V, § 18(b). Therefore, when looking at constitutional provisions relevant to counties, we look for grants of power rather than limitations of power. Further, if the power is conferred on the counties, the commissioners courts have broad discretion in exercising that power. Canales, 214 S.W.2d at 453.
If the citizens want the right to call roll back elections, the only way to achieve this end is by constitutional amendment, not by statute. Since Texas Tax Code section 26.-07(a) conflicts with article VIII, sections 1-a and 9 of the constitution, it is unconstitutional as it applies to counties. I would therefore affirm the judgment of the court of appeals in Vinson v. Burgess and would reverse and render the court of appeals’ judgment in Commissioners Court v. Win-borne.