Untitled Texas Attorney General Opinion ( 1951 )

Aun-rnd 11. -
PRICE DANIEL
ATTORXNEYGENERAL
Aprll 24, 1951
Hon. Wm. Schneider, Jr. Opinion No. V-1169
County Attorney
CH.llespleCounty ..Re:Scope of the term
Fredericksburg,Texas "lateral roads" as
used in Section 2,
Art. 7048a, V.C.S.,
the enabling act to
levy county ad va-
lorem taxes for farm-
to-market and lateral
Dear Sir: rOad8.
Your request for an opinion reads In part as
follows:
"In construingArticle 7048a, Sec-
tion 2, Title 122, Revised Civil Statutes
of the State of Texas, Acts 1949, 51st
Isglslattie,what roads are included ln
the term 'LateralRoads'~as used in this
article and section?'l
The pertinent provisions of Section l-a of Ar-
ticle VIII of the Constitution of Texas are as follows:
"From and after January 1, 1951, no
State.ad valorem tax shall be levied upon
any property within this State for general
revenub purposes. From and after January
1, 1951, the several counties of the State
are authorized to levy ad valorem taxes
upon all property within their respective
boundaries for county purposes
first Three Thousand Dollars ($3"?%~"v~?~
ue of residential homesteads, noi to exceed
thlrt centa (30#) on each One Hundred Dol-
lars $100) valuation, in addition to all
other ad valorem taxes authorized by the
Constitution of this State,
revenue derived therefrom aha
constructionand maintenance of Farm to
f&wket Roads or for Flood Cpntrol, except
as herein otherwise provided." @mphaSiS
added.)
Ron. Wm. Schneider,Jr., page 2 (V-1169)
Pursuant to the above quoted provisions of the
E; Constitution,the Legislature enacted Article 7048a,
. . . Section 2 thereof provides:
"From and after January 1, 1951, the
several counties of the State be and they
are hereby authorized to levy, a&we88 and
collect ad valorem taxes upon all property
vlthln their respective boundaries for coun-
ty pwpoBes, except the first Three Tnoueand
Dollara ($3,000) value of residentialhome-
ateads, not to exceed thirty cent8 (30#) on
each One Hundred Dollars ($100) valuation, In
addition to all other ad valorem taxes au-
thorized by the Conatitutlon of the State,
provided the revenue therefrom shall be used
a8 provided in this Act for the construction
and maintenance of Farm-to-Marketand.Later-
al Roada or for Flood Control and for these
two (2) purpmes only." (Bnphaslsadded.)
It ia noted that Section l-a of Article VIII,
Constitution of Texas, states that revenue derived from
the thirty oents tax provided therein,"ehallbe wed
far the constructionof Fara to Market Roads or Flood
cantro1: It van held In Att 0.3 1'8 Opinion
V-797 (1949) that House Bill g?zf tg%et Legisla-
ture %uet be subordinateto the constitutionalprovi-
sion and in furtherance of Its purpose, and muat not In
any particular attempt to narrow or embarraae it." It
van further held that the revenue8 derived from the tax
acmey oould only be expended for two purpoaee; (1) farm-
to-market roads, and (2) flood control. Rouse Bill 107
vae enacted au Art1014 7048a, V.C.S.
Artlale 7048a authorlzee the expenditure of
the tax money provided therein for only one claee or.tfPa
of roads, namely, "Farm-to-Marketand Lateral Roads.'
This phrase Is eyaonymoua vlth the "F&m to Market Roadurn
phrase used In Section l-a of Article VIII of the Con-
stitution. Any other constructionwould render that
portion of Article 7048a relating to "Lateral Roads" un-
constltutlonal.
We are supported In this conclusion by the
fact that the Leglalature In referrln to the funds to
which taxes authorized by Article 7048a and Section l-o
of Article VIII of the Constitutionmay be created refrra
throughout the act to two funds, namely, the farm-to-
market and lateral road fund and the flood control fund.
n
Hon. Wm. Schneider, Jr., page 3 (V-1169)
Nowhere is there a distinctionmade between "Farm to
Market" and "Lateral"roads.
You are advised, therefore, that "Farm-to-
Market and Lateral Roads" include both farm to market
roads designated as such by the State Highway Commi.s-
aion and farm to market roads of the county. Farm to
market and lateral roads therefore constituteany pub-
lic road of the county leading either directly or ln-
dlrectlv from the farms to some market exclusive of
deslgnated'StateHighways. We are supported In this
contentionby Hastings v. Pfelffel r, 184 Ark. 952, 43
s.W.2d 1073, 11 9311 . I n which the Supreme Court of
Arkansas held:
"We have been unable to fFnd.ln any text
or decision of any court where the expression
'farm-to-market'roads has been given a deflnl-
tlon, but we are of the opinion that the ex-
pression as used in the act of 1931 means any
of the public highways of the county leading
either directly to, or int§ing, the state
highway8 leading to markets, and under the
proof ln,the case the circuit judge correctly
found 'that all of the highways In the county
road system of Clay County, Prkansas, lead
from the farm to acme market'in said county.'
They were therefore 'farm-to-inarket'roads."
We have conferred with the State Hlghv?p %-
partment with reference to Its Departmentalconetruc-
tlon of the phrase "Farm-to-Marketand Isteral Roads,"
and you are advised that Its Departmental lnterpreta-
tlon is In accord with that expressed In this opinion.
SUMNARY
"Farm-to-Marketand Lateral Roads" pro-
vided for by Article 7C48a, V.C.S.k Is eyn-
onymous vlth "Farm to Market Roads in Section
l-a of Article VIII of the Constitution of
Texas and constitutesany public road of the
county leading either directly or Indirectly
from a farm to market,,exclusive of designated
Hm. wm. schnel6er, Jr., pa@ 4 (V-1169)
Stat4 Elghvay~. Rant s 71.Pfeiffer 184
Ark. 952, 43 S.Y.2d 1 ) 1074 (lmrl .
APPROVEDI Yottrsvery truly,
J. C. Davis, Jr. PRICE MBIBL
county Airairs Mvlaifxl Attomey t3eImral
Jesse P. I&on, Jr.
ReviewFng Assistant
Charlee D. blathevs John Reeve8
First Asaiatant Aselstant
JRlla