Untitled Texas Attorney General Opinion ( 1979 )

The Attorney General of Texas
June 25, 1979
MARK WHITE
Attorney General
Honorable Tim Curry Opinion No. Mw-27
Tarrant County District Attorney
Tarrant County Courthouse Re: Whether a county may pur-
Fort Worth, Texas 76102 chase capital equipment with funds
collected pursuant to article 7046a,
V.T.C.S.
Dear Mr. Curry:
You have requested an opinion concernin& the purposes for which a
county may expend road funds collected pursuant to article 7048a, V.T.C.S.
You specifically ask whether capital equipment may be purchased with
article 7048a funds.
Article 7048a authorizes the counties of the state to collect ad
valorem taxes with the proviso that
the revenue therefrom shall be used as provided in
this Act for the construction and maintenance of.
Farm-to-Market and Lateral Roads or for Flood
Control and for these two (2) purposes only.
V.T.C.S. art. 70484 S 2. Constitutional basis for such tax is found in article
VIR,section l-a of the Texas Constitution. Section 3 of the statute requires
the commissioners court to establish a separate Farm-to-Market and Lateral
Road Fund and a separate Flood Control Fund. These funds are under the
jurisdiction and control of the commissioners court. Sees. 4, 5. The road
funds may be used for the construction and maintenance of farm-to-market
and lateral roads and for the acquisition of necessary rights of way. Sec. 4.
ln our opinion capital. &quipment which is needed for construction and
maintenance of farm-to-market roads may be purchased with article 7048a
funds. The equipment may be used solely for the putposes indicated in the
statute. See generally Guerra 239 S.W.2d 915(Tex. Civ. App.
- San Antonio 1951, no writ); V.T.C.S. ‘arts. 2351d (purchase of road
equipment through Board of Control); 2368a (advertising for competitive
bids); 6741 (authority to purchase road machinery and equipment); Attorney
General Opinions H-530 (1975) (article 7048a funds cannot be consolidated
with other county moneys); M-1250 (1972); M-367 (1969); G-6654 (1945);See
Attorney General Opinion V-R69 (1951)(construction of “lateral road”). -
p. 82
Honorable Tim Curry - Page Two (~w-27)
SUMMARY
.
Article 7048a funds may be used to buy capital equipment to be
used for the construction and maintenance of farm-to-market
roads.
Attorney General of Texas
JOHNW. FAINTER,JR.
First Assiitant Attorney General
TED L. HARTLEY
Executive.Assiitant Attorney Genera)
Preperedby David B. Brooks
Assistant Attorney General
APPROVED:
OPINIONCOMMlTTEE
C. Robert Heath, Chairman
David B. Brooks, ~’
Walter Davis
Susan Garrison
Rick Gilpin
William G Reid
P. 83