Untitled Texas Attorney General Opinion ( 1969 )

April 2, 1969
Honorable Paul Spillman Opinion No. H- 367
County Attorney
Colllngsworth County Re: Legality of expenditures
Wellington, Texas by commissioner ‘s court
from Road and Bridge funds.
Dear Mr. Splllman:
Recently you requested an opinion, whether the com-
mlssloner~s court may legally expend money f’rom the motor
vehicle registration fund , or the lateral road find, or the
additional 154 annual ad valorem tax fund, or the farm-to-
market road fund f’or any or all of the following purposes;
(1) Rural fire service calls by municipal
fire department.
(2) Service 0P county tax evaluatlbn engineer.
(3) County commissioners’ salaries.
(4) County judge ‘s salary.
(5) Salary of the county judge’s secretary.
(6) Expenses of working or contracting for
a county tax roll.
depari7)ntCounty automobile i’or the sherllf’s
.
digeni8) Expenses of hospital care for the In-
.
Subsequent to your request, we have been advised by
you that your county has not consolidated Its tax money Into one
general fund pursuant to Section 9 of Article VIII, Texas Con-
stitution; consequently, the motor vehicle registration fees
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Hon. Paul spillman, paw 2 W-367)
which are placed In the regular road and brld e fund (Article
,6675a-10, Vernon’s Civil Statutes) and the 15 if additional annual
ad valorem tax fund (special road and bridge fund) authorized by
Section 9 of Article VIII, Texas Constltutlon, remain separate
funds subject to being used only for the purposes authorized by
law.
With the exception of the county judge’s salary and
the county commIssIoner8’ salaries, which we will discuss shortly,
none of the above listed purposes could be financed from the
regular road and bridge fund or the special road and brld e fund.
Dallas County v. Plowman, 99 Tex. 509, 91 S.W. 221, (19067.
“All county expenditures lawfully au-
thorized to be made by a county must be paid
out of the county’s general fund unless there
Is some law whI$h makes them a charge against
a special fund. Bexar County v. Mann, 138
Tex. 99, 157 S.W.ti 134 m41) .
Articles 38831 and 2350(l) of Vernon’s Civil Statutes,
deal with the salaries of oounty connulrrsloners and county judges
of the various counties.
Section 12 of Article 38831 Is quoted as follows:
!‘The salaries of the offlclals named In
this Act shall be paid out of the Officers’ Salary
Found and/or General Rund of their respective
counties with :he exception that the salaries of
county connnlssloners and county judges ma be
aid In accordance with the provisions o
*-
k- on 2 of House Bill No. 84, Acts of the Forty-ninth
Le Islature, Regular Session, 1945 Article 2350
(17 of Vernon’s Civil Statutes). ” Fimphasla
added . )
Article 2350(l) is quoted, In part, as follows:
“The salary of each County CommIssIoner
and each County Judge_- may
- be paid
. . wholly
.- out- Of
the County General Fund or, at the optlon or
the CommlssIoners Court, may be pald out of
tie County General Fund and out of the Road
and Bridge Fund in the following proportions:
count J d tt d t -fI
cent s 75~)g~fn&chos%~“iess``b~ pa:: ‘2
of the Road and Bridge &Und, and the remainder
aut of the General Fund of the County, and
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xon. Paul Spillman, page 3 W-367)
each County Commissioner's salary may, at the
discretion of the Commissioners Court, all be
paid out of the Road and Bridge Fund: . . .*
(Emphasis added.)
It appears from our reading of the two above quoted
statutes, that the commissioner's court w pay a part of the
county judge's salary and all of the commissioners' salaries
from the road and bridge fund, except that portion of the Road
and Bridge Fund obtained from registration fees may not be used
for salaries but must be used for the construction and main-
tenance of public roads. Art. 6675a-10, Vernon's Civil Statutes.
Therefore, it is our opinion that none of the purposes inquired
about by you can be financed from the motor vehicle registration
fees.
The farm-to-market or lateral road funds are controlled
by Section l-a of Article VIII, Texas Constitution, and Articles
7048a and 6674g-7, et seq., Vernon's Civil Statutes.
Section l-a of Article VIII, Texas Constitution, is
quoted, in pert, as follows:
I. . .Prom and after January 1, 1951, the
several counties of the State are authorized
to levy ad valorem taxes. . .not to exceed
thirty cents (3OC) of each One Hundred Dollars
($100) valuation. . ‘provided the revenue derived
therefrom shall be used for construction and
maintenance of farm to market roads or flood
control . . . ." (Emphasis added.)
Section 3 of Article 7048a is quoted, in part, as
follows:
"Taxes levied and collected under provisions
of this Act shall be credited by the commissioners
court to separate funds known as the farm-to-market
and lateral road fund, to be used solelv for farm-to-
market and lateral roads within such county. . . ."
(Emphasis added.)
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Hon. Paul Spillman. page 4 (H-367)
Article 6674g-7, Vernon's Civil Statutes, provides
certain excess state funds will be apportioned to the counties
to be used strictly for lateral roads. Attorney General's
Opinion No. O-4023 (1941).
Clearly, none of the purposes inquired about by you
are for the purpose of constructing or maintaining farm to
market or lateral roads: therefore, none of the said purposes
can be financed by using the farm to market or lateral road funds.
SUMMARY
The fees from motor vehicls registration
(regular road and bridge fund) and the funds
from the additional ad valorem tax (special road
and bridge fund) cannot be used for the purposes
stated herein, with the exception that the
commissioners court may pay a part of the county
judge's salary and all of the commissioner's
salaries from that part of the road and bridge
funds not obtained from registration fees.
The farm to market or lateral road funds
of the county can only be utilized for farm-
to-market or lateral road purposes.
Prepared by James McCoy
Assistant Attorney General
APPROVED,
OPINION COMMITTEE
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non. Paul Spillman, pege 5 W-367)
Kerns Taylor, Chairmen
George Xelton, Vice-Chairmen
James Quick
Rick Fisher
Bill Corbusier
J8slcolmQuick
W. V. Geppert
Staff Legal Assistant
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