Court Opinion

ID: 4146192
Source: CourtListenerOpinion
Date Created: 2017-02-18 04:05:25.78632+00
Date Added: 2024-06-11T14:48:57.059694
License: Public Domain

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               &ICE       OF THE ‘ATTORNEY GENERAL- Oi=TEXAS      ’
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icM* 0.UAVW
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                                                      &uarjr   l8, 1939       .
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               S3 To3 Green County liable for the Countynnd
               Eohool Districttaxes loviedon this County
               SohoolI.&i for tha yeerr,1932 throuzh19X?
                                 .   ',
               if the Couuty is,lictbl&
                                      for the:C&.mtytaxes
               for the yeert~l9W through1936,.canthe,Com-
               niseSonerslCourt~legullyrez& *u&y taxes?'
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        “3;

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        .-g.1

              ti state6in.4C Tex. Jurc,XiXI,:~?~ri-dr
                                                  to.the&option
    OS Const.Art. 7, Sea, Ba, la&s CTentea‘Wcountics for~e.&~aa-
    tioml purposfq.vzere~exenptQors taxationbk .$%rceof Const.;
    Art. ll; SOO,.~,and.!&; I,X&VL 6,. ..." .Dou~hertyv, Thoqson,
    71Tex. 19.2,9 ,$i:TX.
                        99;.Davfsv. Bwnett. 77'Tex..3,13'Si-%.'~
    613; end Xontgcb$eiy..vi
                          Peaah River &uzb~.Co$qany,54 Tex;.Civ.,
    App. 143,.ll73.'17.'
                       FO61,
              Artiglo:'ll,.Zkotion.
                                9, of the‘cckstitution
                                                     of licks,
    vihichIs still.,ln
                     olfect,'&rovldes;inpart,:asfoilws:
              "The propertytif~.oounCLes,
                                       &ties aquat&fins,.
        .omed ami-heM only rbr:publiopwpc+w /'. . and
         all other prop&ty devote!XexcJ.usively.
                                               to the use.
         en& bctie?it      pubL.ibshall 'LBexeqt frm'iorc&.
                     of..the
         as18 gnrl.
                 fra taxstioh-"
            .krtl618'7~~e,otlon
                              0, r;hichIS nlso,still'~in"3fieo~,
    ptiovides,
             in peft,~.gs'
                        folloiis:
                               ,-~ "     y
  l&.'Ralph~Lo~an,
                 i?ebruary
                         18, 1939, PaSe 3

           *All lands here?ororo,or her&fter grantedto
      the aeveral.countios..ofthis state for educational
      purposes,.ere ot rlSht the propertyof ssid counties
      respeotively,.to which they were granted,and title
      theretois vested in enid oounties. . ..sOidlcn&s,
      8x18the.pro.oeedsthereof,v&en sold, ah311 be helctby
      said oountSesalone as 8 trust for the benotitOS
      pub110 sohoolstherein."
                            . ..
           The 18~ prior.tothe adoption0r Artlole.'lseotion
:'6a,was expkeseedin,Daqherty V* Thompaon,~  supra,ai rollova?'
          *Sn .wQw or the ptivisionsmade by the CO&
     etitution’di.thisstate iOr the estebliahvm&ona
     ll@itensn,~e~~orpub140 free sohools,no one would
     oonten&thnt ~airds  helibby eountl3a.
                                         ror thatpur-'
     pose.were.not  held aoleIy,Q~.l,.l935;         TOXICr88A COWlty ti.23
                                                                    rfXQiv%d
    .iabout ~24,OOO;aSinter~a.t'amney          aud lease,mney.~roq.all   of its
    :. school lands.,  only~~~.Smll.~ortion       ~ofti+3,b~itigf'rQathis
       particularlrind.28. bclicvethnt .OQly the rQVQ,nUQ.dQriV~d irp;il
       tho prtioular lana.onn be wee. to pay th8 'Coutity        and Sohool
       Ekstricttaxes-dueon this land,and this belieris.'beotiuso             this~
       Stutut.8ssys the.Co&saiOaerZi        * Court :shallpo;ythe.taves “Out
       Of the County*siFQVqnU8       derived frm such land.'@   ...Z%ichland*
       zmns the pnrtioulerla~nd        fro3 which the-revenueis~darivod.
              .~
                  Xi: Giio tiiic?nei  ’that  idy   &exlu~~ &rive& frOm this'.
       $&i&flnr lolidefter'theState o%.zr?d          the'land~call.bbo
                                                                     used’~ to
       pay thesa taxo$ and this beliaiis bacauaetha~,statute           says
       "any douaty . ~! . omini:any,Inndmntlon~d and referralto ins
 lb.   Ralph. . .Lo&t,
                 .        I&uary   18,. 1939, Iqg3 10

                                                                      .   .
  Seotion 60 'or Lrtrcle VII l’ .. 13 hereby authorized to ‘pzy
  tarog . . . levied on the 83x8 . . ..“.  ‘%8   lend ZIuSt b0
  aotually OLined by tha 3tZit8 in Order for the rW?QIlU8 rr03,it
  to be.So used, and I’QVQIhl8 from th8 kAXLd in the fO= Of.iatQr-
  eat  onvendor_'a lien notes derived~before the County ro&ained
  tltl8 to the land oould not be UBOd to pay these ik?XaS. YOU
\ say that  *during ths'lotter 'part Of 1937 and the early portion
  or 1938 this county foroolosad it8   VendoPs lien*, and %a assums
 \it  obtained title at that  t&m.

              our mlSWer to your r0mh     quo3tion is that tho oounty
. oah ~0 into the Available'Sohool Z'und and take out a suat~eauai
  to t&a total revenue derivedrrozuthis      particular land aft&the
  State regained tit.18 to it %.n 19?i‘l Or 1928,  but not take out
  anymore for IhiS:purpose, and +t.oan us0 this.sm t0 pay.the
  gty,ahd       Uoho~l.District taxes due'Sor the years 1932 through
       .
       -;
             ‘Tl8 atil nov w   into-your ~tirth qu8Stion.  xn ansv&ix~
  this ~~QS~~On~~~!ar~'oSsuning.that      th8 money ava%lshle under our
  ~cnsrrer-toyo* fourth question is.not aufrioient to pay the
  tq85    due, Xe believe that Arti       715Oa. quotwd above, ants-
  wers. this -qu8stion*It SJ?QCifiOfi~y SayB t&t "if8Ily OOtIIlty
  be8 Suf~$Oi~t of s&h ~~.~~QUUQ.tO~~a~-:o~y      a ptirti.on'-Of
                                                                au&.' "
  .tax8~~.th%.rema$ndarShalLbe'.paid out of-the- ~dne,raZ iand.oi'.tha
  county.-",

                Our   .ansrrcir
                            to-.your rirth question is that the County
~*~&ter-using      the.
                  rlloney avtdlablo a5 ret out ki our answer to .yo&
 ]Pourth'question;:~~Oan pay-the.balanOe duet on these texss out.of
 the General Fund:-or. the County.

                                            Your0 vary truly

                                                 cQCi1   $. !k#asdh
                                                         Asui~tent