Untitled Texas Attorney General Opinion ( 1945 )


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  •               TIEE    ATTORNBY             GENERAL
    OF TEXAS
    Auerrx~   ai,THgAa
    This Opinion
    ModifiesOpinionsO-5270 &
    o-5937
    HonorableS. K. Long
    CountyAttorney
    JeffersonCounty
    Beaumont,Texas
    D6ar Sir:                            OpinionBumbsrO-6765
    Re: Allocationof money reoeived
    from governmentaldepartmentsand
    agenciesas "paymentsin lieu of
    taxes.'
    You requestthe opinionof this departmentupon the questionpre-
    sented in your letter of August 14, whiohwe quote as follows:
    "A questionhas arisen as to the propsr applicationsnd the breakdownof pay-
    ments made by the governmentor departmentsof the governmentin lieu of tax-
    es, both state end county. It is my opinionthat this paymentis handledthe
    ssme as taxes snd should be broken down and appliedto the proper funds as if
    it were the direct ad wlorau tax.
    "The authorityfor the paymsn t is Seotion 1546 of Title 42 of the United
    States Code Annotated,there being no court deoisionthat I have been able
    to find other than the Moore et al vs. Board of Educationof Ruolid City
    School District,57 N. E. (2d) 116, dealingwith the meaning of 'in lieu.1
    Briefly,your questionis: How shouldpymentr made by Federal
    housingauthoritiesand similarFederalagenciesin lieu of taxes be allooa-
    ted by ths taxing units, recipientsof such payments?
    The questionyou present is clarifiedsomewhatby Senate Bill
    No. 61, pssed by the 49th Legislature,which is as follows:
    'Section1. That all monies, funds, assets,or gifts authorizedby Federal
    statuteto be pid to the State of Texas in lieu of taxes or as a gift by
    the FederalPublic HousingAuthorityor sny other Federalagency. bs and
    the same is hereby acceptedby the Stats of Texas; that this acceptanceap-
    plies to any such tenders, gifts, or offers,whether they be mad? in the
    pest, present,or future.
    "S6ction2. The Comptrollerof PublicAccounts is hereby dirsatedand au-
    thorizedto executesuch instrumentsas may be proper or necessaryto ef-
    fect aocsptanoeof suchmonies, gifts, or assets,and when so received by
    the Comptroller,he shstlldeposit ssme in the State Treasuryto the credit
    of the General RevenueFund.
    "Sec. 3. The Comptrollermay directthat such monies, when so paid by the
    FederalHousingAuthority,be remittedthrough the County Tax Assessor-Col-
    lector in the Countywhere lands are locatedon which the paymmt or tender
    is made in lieu of taxes by such Federalauthority,and requirethe Tax
    Assessor-Colleotor of such Countyto make remittanceto the State Treasury
    in the ssmemanner as he is now requiredto do *en rmitting for ad valor-
    em taxes: but in no event shall any Tax Assessor-Collector or any other
    County or State officialbe entitledto any fee for servicesin handling
    these funda."
    It is si@ifioant to note that said Senate Bill NJ. 61 treats
    such paymentsin effect as ad valorsmtaxer. We think the conclusionis
    obviousthat since such paymentsare made in lieu of ad valorantaxes, the
    allocationshouldbe to the respectivefunds to which the ad valorem taxes
    upon said propertywould be allocatedas providedby law, the sams as the
    taxes would be if collectedinsteadof a sum in lieu thereof.
    If the conclusionswe here express appear to be inconsistent
    with tso prior opinions of this department,DOS. O-5937 snd o-5270,the
    paasege by the 49th Legislatureof Senate Bill No. 61, occurringsubse-
    quent to these tvm opinions,render these inoonsistencies of no consequence.
    Taxes are not gifts, but a sovereie;n
    exactionupon citieensor propsrtyto
    supportthe Goverwent, and is paymentexaotedby legislativeauthority. If
    paymentsare made B Congressionalconsent in lieu of taxes upon property,
    otherriseimmune except for such consent,we see no reason for treatingsuch
    paymentsin any other manner than would be accordedthe taxes on the proper-
    ty. If appropriationof public funds or propertyis for 9 public purpose,
    and we think the paymentsin questionhere fall in thet classification,
    there is no gift, Almeda Count v. Jannsen,106 Pac. (2d) 11; Los Angeles
    Countyv, LaFuente,129 Pao. (23 576; 8an BernardinoCountyv. Ray, 117 Pac.
    (26) 354; HousingAuthorityof Los Angeles 0Nnty v. Dockmailer,94 Pet. (2d)
    794.
    Sumnarizing,we hold that paymentsby Federalhousing authorities
    and other similarFederalagencies,made in lieu of taxes, should bs treated
    as such smd allocatedas other ad~valmem taxes when paid to the collecting
    officialschargedunder the law of collectingthe same.
    Very truly yours,
    AlTOR?IBYGBt?ERALOFTFXAS
    By /s/L. P. Lollar
    L, P. Lollar
    Assiwtent
    APPROVED .WP 12, 1945
    /a/ GFtOVEFt
    SELLERS                                   Approved
    ATTORNEYGENERAL OF TEXAS                         Opinion Committee
    By F. D.
    LPL/JCPgegw                                          chpirmen
    

Document Info

Docket Number: O-6785

Judges: Grover Sellers

Filed Date: 7/2/1945

Precedential Status: Precedential

Modified Date: 2/18/2017