Untitled Texas Attorney General Opinion ( 1947 )


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    THE        AYTOIENEY        GENERAL
    OFTEXAS
    November 6, 1943
    Hon. Stuart B. Uunpkins     Opinion ko. V-424
    County Attorney
    Ellis County               Re:    Efiective period of
    Waxahachie. Texas                 a reallocation and
    change of the ad
    valorem tax rate 0r
    Ellis County which
    was voted August 23,
    1947.
    Dear Kr. Lumpkins:
    Your recent request for an opinion of tHis
    Department is substantially as follows:
    "On August 23, 1947, the voters of
    Ellis County approved a.re-allocation and
    change in the county ad valorem tax rate,
    under Texas Constitution, Art. 8, Sec. 9,
    from a 50$ rate, divided 254 to the Road
    and Bridge Fund and 256 to the General
    Fund; to an 804 rate, divided 50$ to the
    Road and Bridge Fund, 256 to the General
    Fund. 3# to the Permanent Improvement
    Fund, ;tnd26 to the Jury Fund. The vote
    at such election was officially canvassed
    on August 26, 1947. The County ad valorem
    tax rate of 50# for 1947 was given to the
    County Tax Assessor-Colleotor on August 15,
    1947, and the tax rolls had been made out
    by him prior to August 26, before the re-
    sult of the vote could be known. After the
    result of the vote was known, there did not
    remain enough time before collections began
    on October 1, 1947, to remake the rolls and
    issue statementsunder the new 806 rate.
    The result was that the re-allocation and
    change in the tax rate was not in effect
    for 1947. . . .
    "&uESTION: Mill such re-allooation
    and change for Ellis County expire six years
    from the election date, that is, on August
    26, 1953, 80 that the last collection there-
    under may be made beginning in Oct., 1952,
    thereby making the 806 rate apply only for
    ,   .
    Hon. Stuart B. Lumpkins - Page 2   (V-424)
    5 years; or will the ahange be in forae
    and effect for six succeeding years from
    the election, so that collections may be
    made for the sixth year beginning in Octo-
    ber, 1953, under the 808 rate?"
    Section 9 of Article VIII of the Constitution
    of Texas, as amended, provides the authority for a re-
    allocation of constitutionaltaxes after a majority 0r
    the qualified property tax,paging voters of a county have
    favored the same. Further, it is provided that "such re-
    allocations and ohan es shall remain in force and effect
    for a period of six 76) years from the date of the elec-
    tion at which the same shall be apprwed, unless the same
    again shall have been changed by a majority vote of the
    qualified property tax paying voters of suoh county, vot-
    ing on t,heproposition, after submission by the Commis-
    sioners' Court at a genersl or special election for that
    purpose." It necessarily follows that for a period of
    six years from the date of the election the constitution-
    al tax limits are those voted upon unless changed by a
    majority vote of the qualified property tax paying voters
    of Ellis County,
    Inasmuch as the election for reallocation and
    change in the ad valorem tax rate was held on August 23,
    1947, the question for determination is whether Ellis
    County may assess taxes on January 1, 1953, and collect
    the same in October, 1953, pursuant to such election or
    must the collection in October, 1953, be limited to the
    old constitutional rate. Your factual situation reflects
    that the six year period will run from August 23, 1947,
    to August 22, 1953.
    In the case of Humble Oil &Refining    Co. v.
    State, 3 S.W.  (2d) 559, the Court stated:
    RArticle 7151 of the Revised Statutes pro-
    vides, in effect, that all property shall be
    assessed against the person who owned same on
    January 1st in the year for which same is ren-
    dered, and our courts have uniformly held that
    the person who owns property on the 1st of
    January is personally liable for the taxes for
    said year',although same may be sold shortly
    thereafter. D D .
    "Our statutes seem to be somewhat in con-
    fusion with reference to the time when the
    Hon. Stuart B. Lumpkins - Page 3   (V-424)
    value of property shall be ascertained in
    fixing the rendition. Article 7174 re-
    quires each treat or lot of land to be
    valued by itself as same may 'be fairly
    worth in money at the time such assessment
    is 0ade.l Article 7211 provides that, if
    the tax assessor is not satisfied with the
    value placed thereon by the owner, the as-
    sessor shall value same,.and shall value it
    at 'the reasonable cash market value of such
    property at the time of its rendition.'
    Article 7212 of the Revised Statutes pro-
    vides that the board of equalization of the
    county shall supervise the assessments, and,
    if in their judgment the assessments have
    not been rendered correctly, that they may
    make such oorrections as in their judgment
    are proper. Article 7214 of the Revised
    Statutes provides that the tax assessor,
    before he enters upon his'duties, shall
    take an oath that he will inspect the pro-
    perty, and will assess same at its market
    value as of January 1st preceding the aasess-
    Dent. Article 7151 of the Revised Statutes
    provides that the owner of the property, on
    January 1st) shall render the same for taxes,
    and that same~shall be rendered between Jan-
    uary 1st and April 30th of each year. It
    thus appears that, under artioles 7174 and
    7211, the property when rendered shall be
    valued as at the time of the assessment, and,
    under article 7214, the assessor is required
    by his oath to value it as of January 1st.
    ”. . . As above stated, under the deci-
    sions of our courts, the owner of the property
    on January 1st is responsible for the taxes
    for the ensuing year."
    In the case of C. B. Oarswell & bo. v. Habber-
    zettle, 
    87 S.W. 911
    , the Court stated:
    "The court erred in sustaining appel-
    lee's exceptions, and striking  out the amount
    of penalties Bought to be recovered by appel-
    lants. Al.1property owned by a person in I
    this state on the 1st dey of January must be
    listed for taxation between that date and
    June 1st of each year; and, notwithstanding
    Hon. Stuart B. Lumpkins - Page 4   (V-424)
    the taxes do not become due until the 1st
    day of October following, he is personally
    liable Sor the taxes of that year, though
    he sells the property before the amount of
    such taxes has been ascertained, and be-
    Sore the payment thereoi beoomes due."
    Artiole 7045, V.C.S., is as follows:
    "The commissioners courts of the sev-
    eral counties, all the members thereoi being
    present, at either a regular or special ses-
    sion, may at any time aster the tax assessors
    of their respective oounties have Sorwarded to
    the Comptroller the said certiiicate and prior
    to the time when the tax collector of such
    county shall have begun to make out his re-
    ceipts, calculate the rate and adjust the
    taxes levied in their respective counties for
    general purposes to the taxable values shown
    by the assessment rolls."
    A fundamental canon of constitutional construc-
    tion is that the conditions existing at the time OS the
    adoption of a constitutional amendment may and should be
    looked to for the purpose oS determining the intent OS
    the amendment. Evidently, the will OS the people was ex-
    pressed and it was reasonably understood at the time OS
    adoption of the change in the tax rate that it should
    continue for six years from the date of the election. The
    six year period would automatically be suspended on August
    22, 1953, but if the liability for the tax in the year
    1953 is fixed before the time limit expires, it is the
    opinion of this Department that the same may be collected
    in October, 1953.  The person owning property on January
    1st is responsible for the taxes for the ensuing year.
    The Commissioners' Court may calculate the rate prior to
    the time the tax collector begins to make out receipts and
    after the tax assessor has forwarded his certificate to
    the Comptroller. Therefore, if the rate isfixed by the
    Commissioners' Court before August 22, 1953, for the year
    1953, the liability becomes fixed and the collection in
    October, 1953, would be for a fixed tax due and owing
    within the six year constitutional period. Further, to
    say that the year 1952 is the last year Ellis County may
    collect this tax would be an arbitrary determination that
    the six year rate was not in effect in 1953. The con-
    struction placed upon that part OS Section 9, Article
    VIII of the Constitution by this Department, relating to
    . . ,.
    Hon. 'Stuart B. Lumpkins - Page 5    (Q-424)
    *six years iron the date of the electionn, is that
    the Constitution meant six taxable years, provided
    all requirements for a valid assessment and levy
    have been met within the year in which the 'six
    year perlob" termlnates. It necessarily Sollows,
    in answer to your question, that Ellis County may
    collect the 80$ tax rate in October, 1953, if the
    same is validly assessed and levied.
    Your brief furnished this oifice was help-
    rul and appreciated.
    The tex rate voted by Ellis County
    pursuant to Section 9, Article QIII, of
    the Constitution of Texas, may be aol-
    lected In October, 1953, despite the term-
    ination OS the constitutional six year
    period in August, 1953, provided a valid
    assessment and a levy are made prior to
    such termination; the collection of the
    tax for 1953 is contingent upon the assess-
    ment and levy in 1953 beiore August 22,
    1953.
    Very truly yours
    ATTOFNFJYGENERAL OFTEXAS
    By /s/ Burnell Weldrep
    Burnell Waldrep
    m:ajm: jrb                      Assistant
    APPROVED:
    /s/ Fagan Dickson
    Fagan Dickson
    FIRST ASSISTANT
    ATTOBNET GENERAL
    

Document Info

Docket Number: V-424

Judges: Price Daniel

Filed Date: 7/2/1947

Precedential Status: Precedential

Modified Date: 2/18/2017