Untitled Texas Attorney General Opinion ( 1939 )

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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?
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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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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."
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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.
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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
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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
.
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‘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