Untitled Texas Attorney General Opinion ( 1947 )

R-638
August 8, 1947
Bon. George II. Sheppard
Comptroller of ?ubllc Accounts
Austin, Texas Oplnlon Eo. v-331
Re: The authority of the Comp-
troller of Public Accounts
to direct the Tax Collec-
tor of Lavaca County to
pay a portion of the State’s
ffeneral Revenue taxes to
the lavaca County Flood
Control Mstrlct in
Dear 31~:
cordance with H, B.
47th Legislature.
$2,
You request our opinion upon the above cap-
tloned matter.
In Opinion O-7311 the Attorney General held
that B. B, 362, Chapter 361, Acts 47th Legislature
(1941), attempting to create the Lavaca County Flood
Control District in Iavaca County and similar districts
lti Jackson, Fayette, and Colorado Oountles, was void
because It was in conflict with Section 35 of Article
III of the Texas Constitution. At its regular session
the 47th Legislature bj Il. P. 361, Chapter 477, attemp-
ted to grant 8nd donate to the Iavaca Count7 Flood Ccn-
trol Dlatrlct one-half of the State ad valoren taxes
collected in Lavaca Ocunty, for flood control and main-
teuance purposes, for a period of ten years, commencing
with Beptelber 1st following the adoption of the Act.
This Act was inoperative, as it assumed to grant and
devote a portion of the State ad valorer tax to a run-
lcipal corpbration which was held by O-7311 not to exist.
The 50th Ieglslature by X0 I). 497, Chapter 183,
created the Lavaca County Flood Control District in IA-
vac8 County. This Act became effective Ha7 10, 1947.
We have carefully examined this Act, and It Is In OIW
opinion a valid enactment. We also checked this Act
with the void 1941 Act which attempted to create la the
same bill four separate flood and control districts, and
Hoa. George 8. Sheppard, ?age 2, V-331
f lad that the 1947 Act la identical with the 1941 Act
Insofar a8 it pertains to the creation of the frvaca
Couaty Flood Ooatrol District, except that the 1947
Act ha8 an added sectloa which reads a8 follows:
“Beco l.3. The Lavaca County Flood
Control District heretofore created ia in
all things validated, and any and all acts
heretofore periormed OP done by the Ms-
trlct or 3.n relatloa to the DlstPlct or ln
coanection with the District are la all
things validated an
The Supreme Court of Texas In Ppte Inde-
pendent School Mstrlct v. Dyer, 34 3, Ii.(26) 578, la
pa88lng upoa leglrlatlve action la valldatlng aa lnde-
peadent school dlcrtrlct theretofore created under the
authority of an unconstltutkmal statute, spobze a8 fol-
1OU8:
%e now hold that %he above act 18 suf -
flcleat la its terms aad provIsion to vali-
date this district from its iaceptlon, to-
gether with it8 voted boada aad taxes S It is
now the settled law of this 8tate that the leg-
islature ha@ power to enact this, character of
curative leglslatlon 0 o . Qz
The same principle
of law la expressed in 37
Texan Jul?i8p~udem?s, page 899 aa fOllOW8:
“Curetlve acts have been held effective
to validate the creation of di8tPicta embraced
within the tePm8 thereof even though the proce-
dure by which such districts were formed Ya8
so Irregular a8 to reader the same void, and
though the authoPLzing statute wa8 uaconstl-
tutlonal.”
Also see Anderson Oouaty Road District 190. 8
v. Claud tollard 116 Tax. 547; Bigfoot Inde endent
School District i, Gerard 116 S W (2d) 80$ affirmed
ia 129 5. W. (2d) 1213; Ii&son VI &malasloae~a~ Court
of Benderaoa County, 56 3. W, (2dj.240; and Harfa In-
dependent School Dlstrlct v, Wood, ltll 3. Y, (26) 590.
We therefore hold that the Lavaca County
Flood Control Dlstrlct of lavaca County Is now a valid
district and that said Bet, 13 of Ii, 3, 4%’ validated
Eon. George H. Sheppard, Page 3, V-331
same from the time of Its inception In the year 1941.
The only remaining question is whether the grant of
State ad valorem taxes as provided In said H. B. 361
of the 47th Legislature, which was Inoperative by rea-
son of the fact that the grant was to a non-existent
municipal corporation, is now effective. The 50th
Legislature did not in direct language validate the
donation of the taxes provided for in B. B. 361. But
Bet. 13 of H. B. 497, In addition to validating said
flood control district validated “3 and all acts
-m-
heretofore performed or done by the Mstrlct or in
relation to the District or in connection wltht&
blstrlct.- xs said Ii. x 31 an act in ation
to and in connection with the District? We thldk so.
In construing statutes the paramount rule is to dls-
cover the leglslat lve intent. It 1s the intention of
a law vhlch Is the law, and once truly ascertained, it
should prevail even against the strict letter of the
law. City of Brownvood v. Anderson, 92 3. W, (26)
325.
In arriving at the legislative intent by the
use of the phrase, “acts heretofore performed or done
in relation to the District or in connection with
ihd &strict are in all things validated,” we can look
to other acts subsequently passed et the same session
which relate to the same sub bet matter. Garrett v.
Mercantile Nstlonal Bank, 16$ 3. W. (2d) 636.
The 50th Legislature on June 4th, final17
passed H. B. 3, Chapter 457, which reeds, in part, as
follows:
“WRBRRAB,In accordance with applicable
provlrloas of the Conrtltutlon the Legislature,
in the manner, to the extent, end for the terms
prescribed, In the Act ap$llcable respectively
to each, has heretofore allocated to certain
counties, cities, districts, end political sub-
divisions (hereinafter sometimes called ‘Public
Agencies I), pert of the ad valorem tax levied
end collected by the State for General Revenue
purposes, authorized under the Coast itut ion in
the maximumrate of thlrt -five cents (354) on
the One Hundred Dollars ( 9 100) of taxable prop-
erty, brief reference to the allocation for
each such Public Agency being made es follows:
IioR. George H. Sheppard, Page 4, V-331
“(a) . . D
“(a) To Lavaca County Flood Coatrol Ma-
trlct, allocatioa of one-half (4) OS such tax
levied end collected on the property la Xa-
vaca County, for a period of ten (10) year8
commencing September 1; 1941, es allocated
by Chapter 477, Act8 of the Regular &sslon
of the Forty-seventh bglslature; and all
Acts, if any, ameadatory thereof or supple-
mental thereto; ’
‘%lBRlUS, Each 8uch Public Agency, la ac-
cordance with its respective allocetloa Act
ead applicable extensloas thereof ha8 hereto-
fore incurred obligations, made conn+tments or
undertakea a oonstructloa or maintenance pro-
gram or has issued bonds, presently out8taRd-
lng, for the payment of or the accomplishment
of which such allocated taxes are pledged; and
%iEREAS, Due to the then excellent con-
dition of the atate’ General Revenue Fund,
under applicable law, the levy of a State ad
valorem tax for General Revenue purposes was
unnecessary and was not made for the year 1946,
resultIn& In the failure of each such Public
Agency to receive any money from such source
for such year; end
%IRR%3, URle88 SOme substituted paJmOIlt
Is made by the State each such Public Agency,
which has been heretofore selected by the State
either to perform a function end duty of the
State or to relieve or avert e calamity then
recognized, will suffer embarrassment on its
obllget ions; end
“WRBREAB,The State recognizing the prob-
able adverse effect on the State lt8elf of e
failure to relieve such embarrassment to its
agencies, in lieu of a present appropriation
for each such Public Agency prescribed this
measure of relief:
“Section 1, The term during which the el-
location of taxes for each such Public Agency
Is effective under existing lawi
.
Eon. Qeorge H Sheppard, Page 5, V-331
including Its original ellocat Ion Act end
all extensions thereof, whether or not spec-
ifically named la the Preamble to this Act,
is extended for two (2) additional years;
but for the eecond year of such extension
each such Public Agency shall be end la el-
located only one-fourth (4) es much of the
taxes es is allocated to it for the first
year of such extension. The additional
yeara during which such tax shell be elloce-
ted shell es to each such Public Agency be
knovn es its %xtensloa Years.’ The Comp-
troller of Public Accounts shall make such
changes In the records of his office to
give effect to this Act, end shall give
appropriate written lnstructlons to all of-
ficials charged with the duty of collect-
ing such allocated taxes end all officials
having the duty of transmitting the proceeds
thereof to such Public Agencies to the end
that the object of this Act may be fully ac-
compllahed. Each of such Public Agencies arc
hereby authorized to borrow against the rev-
enues accruing to it from such extension
years, or to issue refunding bonds for any
maturities of principal end interest, or
both, end to pay the expense actually end
necessarily spent therefor.
“sec. 2 . . .
“Bet. 3. The facts: That some of such
Agencies have issued bonds in order to assist
the State la performing its obllgetlon to re-
lleve the damage caused by the calamitous loss
of life or property end to relieve and prevent
danger from gulf storms; that the bonds of
many of such Agencies are in default in pay-
ment of interest end principal or are about
to go into default on succeeding maturity
dates of principal and interest; that those
which are not faced by immediate prospect of
default will be forced to divert money re-
quired end pledged for its own local purposes
to prevent default of said bonds wh:ch were
issued to make possible the performance of
the State’s obligation; that contractual ob-
ligations of some such Agencies are present -
ly suspended because of lack of funds thereby
Hon. George H. Sheppard, Page 6, V-331
threatening with destruction partially com-
pleted but integrated works; and the neces-
sity for completing, repairing and maiatala-
ing the lmprovemeats before the next rain
and storm season create an emergency and an
impwatlve public necessity that the Coostl-
tutlonal Rule requiring bills to be read on
three several days In each House be suspended,
and the same 1s hereby suspended, and that
this Act take effect and be in force from
and after its passage, and it is so enacted.”
It seem8 clear that the leglslatwe intended
that said H. B. 361.of the 47th Legislature become op-
erative, or it would not have extended the term of the
grant for tvo addltlonal years. It 1s elementary that
it could not extend the term of a dormant Act, without
f lrst reviving or valldatlng same. This we hold it did
by the enactment of said Sec. 13 of Ii, B. 497.
It is therefore our opinion that you have the
authority to direct the Tax Collector of Lsvaca County
to pay one-half of the State ad valorem taxes collected
in said County to the Zavaca County Flood Control Ms-
trlct as provided In Ii. B, 361 of the 47th Legislature.
H. B. 497, Chapter 183 of the 50th Leg-
islature lawfully created the Lavaca County
Flood Control Mstrlct , and Sec. 13 of said
Act validated said district from the time of
its lncept Ion in 1941. It made operative
the provisions of H. 3. 361, Chap. 477, 47th
Iag. granting one-half of the State ad val-
orem taxes to said district for a term of
ten years. The Comptroller has the author-
ity to instruct the Tax Collector of Lavaca
County to pay such one-half of the State ad
valorem taxes to Lavaca County Flood Con-
trol District as provided la said H, B. 361.
.,. .
Hon. George B. Sheppard, Page 7, V-331
Pyote Independent School District vs.
Dyer, 34 S. W. (26) 578; 37 Tex. Jur.,
p. 899; H. B. 2'7, Chap. 457, 50th Leg.
Yours very truly,
ATTORREYGERERALOF
TEXAS
W. V. Geppert
Assistant
wVG:mrj