Untitled Texas Attorney General Opinion ( 1946 )

THE ATTORNEY GENERAL
OF TEXAS
AUSTIN 11. TEXAS
Honorable James D. Will13
District Attorney
Peooe, Texas
Dear Sir: Opinion No. O-7066
Re: Qualifioationa of voters
in ti eleotion to be held
within a Water Improvement
Dietriot upon proposition
as to whether s,aid District
shall enterinto a contract
with th& United skates for
the acquisition of addltion-
al~iater supply and the lev-
ying of taxes in payment
therefor.
. We are in receipt of your letter of recent date re-
qUeSting the opinion of this department on the above stated
matter. We quote from your letter as follbws:
"At the request of certain interested hitiaens
in thl4 Cotmty, I am writing you for an opinion on
the following ques%iont
"Reeves County Irrigation Company we&organized
in 1914 with final confirmation in 1915, as an irri-
gation dletrlct. The District 88s changed by the
Board of Direotors on ?une 1, 1917, to a Water &I-
provememt -District. .
n&+iale 7691 of the Revised Statutes provides,
with regerence to qualification of voters, as fol-
lowsr
``fHMNone but resident property taxpayers who
are qualified voters of said district shall be en-
titled to vote at any election on any question sub-
mitted to the voters thereof by the direotors for
such district at such election.Mr
Honorable James. D. Willis, page 2 O-7066
“Artiole 7631 of the Revised Statutes, with
reference to eleotiona in Irrigation Distriote,
provides, in part, as follows:
alThe manner of oonducting eleotions herein
provided for shall be governed by the general e-
leotion laws of the State exoept as herein other-
wise provided. bt suoh eleation none but resident
property taxpayers who are qualified voters under
the laws oft the State shall. be entitled to vote&W+*
“Artiale 6, Section 3-a of the State Consti-
tution provide8 as follows:
*‘*When an eleotlon Is held by any county, or
any number of counties or any politloal sub-div-
ision of the State, or any political subdivision
of a countp, or any defined district now or here-
after to be desoribed and defined within the State
and whioh may or may not include towns, villages
or municipal oorporations, or any oity, town or
village, for the purpose of issuing bonda or other-
wise lending credit or expending money or assuming
any debt, only qualified eleotors who own taxable
property in the State, County, political subdivi-
sion, district, city, town or village where suoh
eleotion I s held, and who have duly rendered the
same for taxation, shall be qualified to vote and
all eleotors shall vote in the election precinct
of their residenoer.
“By Act of the 48th Legislature, 1943, P. 32,
oh. 30, the Legislature attempted to amend Article
7631, above quoted, and passed the following bot:
“*The manner of conducting elections herein
provided for shall be governed by the gtmeral eleo-
tion laws of the State exoept as hereinotherwise
provided. At suoh election none but person re-
siding in the County wherein the Dietriot Is lo-
oated who own taxable Real Property within the
Distriot and who are qualified voters of the Coun-
ty under the laws of the State shall be entitled
to vote&UW~
1 .
Honorable &un4s D. Willis, page 3 O-7066
“bk an early date an election will be held
within the boundaries of Reeves County Water Im-
provement District No. 3 to determine whetheror
not the qualified oleotors of said Distriot shall
ratify and confirm the action of the Board of Di-
rectors In entering into a oontract with the United
States of America providing for the aoqulsition of
an additional water supply for the Distriot and of
building oanals and for other improvements and for
the levy of taxes in payment therefor, eto.
wWUWSTION:, (1) Under the amendment by the
Legislature of ArtLcle 7631 In 1943, may citizens
of Reeves County, who live outside of the bound-
aries of Reeves County WaterImprovement District
Ro. I., who are other wise qualified voters, and
who own lands in the District, vote at said elea-
tirms'l (2) bre Voters at said eleotion restrioted
to those who own taxable real property In the dis-
triot? (3) Is not such amendment (1943) to Ar-'
tiole .7631 unconstitutional and In violation of
Artiole 6, Seotion 3-a of the Constitution? t41
Does not said amendment of 1943 refer alone to Or-
ganization of Districts,and not to an election for
bond Issues or contraots with the United States?*
In connection with the questions you have raissd
with referenoe to the manner of conducting the contemplated
sleotion, we note that Articles 7622--7657, Vernonts Annotated
Civil Statutes, contain provisions relative to the creation of
Water lmprovementDistricts, the election for the organization
of such Distriota,.the election , qualIfioation and organization
of the Board of Direotors, the powers and functions of the Board
of Directors, and the appointment or election of the Tax &sess-
sor and Collector for each of such Districts. Also, we call ypur
attention to the following provisions with referenae to the as-
seaament and rendition of property for taxation in said Dlstri~ts:
brtlcle 7668, V. A. C. S.
vImmediately upon the qualification of the
assesor and collector, as hereinbefore provided,
he shall enter upon the discharge of his duties,
and shall at once proceed to make an assessment
Honorable James D. Willis, page 4 O-7065
of all the taxable property, both real, personal
and mixed, in his said district; and such assess?-
mont shall be mads annually thereafter." (hots
1917, p. 181, sea. 26.) -
Artiole 7659, V. A. C. 5.
"Said assessment shall be made upon blanks
to be-provided by the direotors for such district,
Said assessment shall consist of a full statement
of all property owned by the party rendering same
In said dIstrIct and subject to taxation therein,
and shall state the full value therof. There
shall be attached to each such assessment an af-
$&davIt made by the owner or his agent rendering
-a&Id property for taxation to the effect that said
assessment or rendition contains a true and oomplete
statsment of all property owned by the party for
whom said rendition is made in said district and
subject to State and county taxation therein; and
in addition to all such assessments or renditions
made by the owner or agents of such property the
tax assessor shall make out similar lists of all
property not rendered for taxation in such dis-
tricts that Is subject to State and County taxa-
tion therein." (Id.)
Artiole 7660, V. A. C. 5.
-aoh and every person, partnership or cor-
poration owning taxable property in such district
shall render same for taxation to the assessor
when oalled upon so to do, and If not oalled upon
by the asaessor, the owner shall on or before June 1
of each year nevertheless render for taxation all
property owned by him In the district aubjeot to
taxation. And all laws and penal statutes of this
State providing for securing the rendition of prop-
erty for State and county taxes, and providing pen-
alties for the failure to render such properties
shall apply to all persons, partnerships or cor-
porations owning or holding property in any such
district. The tax assessors shall have authority
to administer oaths to fully carry out the provi-
sions of this section." (Id.)
Honorable James D. Willis, page 6 O-7066
With reference to the statutory provisions govern-
ing elections ordered after the establishment of a Water Im-
provement District, whioh pertain to the iasuanoe of bonds or
contracts with the United States, we oall your attention to
the following:
Artlole 7686, V. A. C. S.
"After the establishment of any suoh distrlot
and the qualifiaation of the directorsthereof, and
after the making and filing of such mapa,grufiles,
specifications and estimate as provided for in the
board of directors may order an election tob e held
within suoh district at the earliest possible legal I
time at which election there shall be submitted
the proposition and none other: 'For the issuance
of bonds and levy of tax and payment therefor.'
"Against the issuance of bonds and levy of tax and
payment therefor.' In the event that contraot is
proposed to be made with the United States under
the Federal reclamation laws, the question which
ahalf b-e,-sbbmitted to the voters at such election
shall be: (For oontraot with the United States
and levy of-taxes and payment therefor,? and
'Aganist oontract with the United States and levy
of taxes and payment therefor.*" (Id. p. 168, sea. 52.)
Artlole 7691, V. A. C. S.
*The manner of conducting all eleotions herein
provided for shall be governed by the eleotion laws
of the State of Texas, except as herein otherwise
provided. None but resident property taxpayers
who are qualified voters of said district shall be
entitled to vote at any eleation on any question
submitted to the voters thereof by the direotor for
such district at auoh gleotion. The directors for
suoh district shall name a polling plaoe for such
election in eaoh voting precinct or,part of the
voting precinct embraced in said district, and shall
be the presiding judge, and two clerks, for each
voting precinct designated in said order; and shall
Honorable James D. Willis, page 6 O-7066
provide one and one-half times as many ballots for
said election as there are qualified restdent tax-
paying voters within auoh district, as shown by
the tax rolls of said oounty. Said ballot shall
have written. or printed thereon these words, and no
others : ‘For the insuanoe of bonds and levy of tax
in payment therefor,) and *Against the isauanae of
bonds and levy of tax in payment therefor.? If
it is proposed that contract be entered into with
the United States the ballot shall contain the fol-
loring words ,s and no others: ‘For oontract with
the United States and le~vy of taxes and payment
therefor,’ and ‘Against contract with the United
States and levy of taxes and payment thsrefor.re
(Acts 1917, p. 186, sec. 54.)
Article 7697, V. A. C. S.
“Provided, however, that if after an eleotion
has been held for the lasuanoe of bonds or for con-
traot with the United States, and the tax authorized
and levied, and bonds have been authorized to be ia-
sued, or have been issued as provided for in this
chapter, or contract with the United~States author-
ized or exeouted, as the case may be, the directors
for said district shall consider it necessary to
make any modifioations in said distriot, or in any
of the improvements thereof, or shall determine to
purchase or construct any further or additional im-
provements thereof, or shall determine to purchase
or construct any further, additional improvements
therein and issue additional bonds upon the report
of the engineers, or shall determine to make sup-
plemental contract with the United States, or upon
its own motion may find fc necessary to make said
additional improvements, or purchase additional
property in order to carry out the purpose for whioh
said district was organized, or to best serve the
Interest of said district, said findings shall be
entered of record, and notice of an eleotion for
the issuance of said bonds, or for the authorization
of contract with the United States shall be given
and such eleotion held within such times, and the
returna of such eleation made as hereinbefore pro-
vided for in cases of original election, and the
. -
Honorable James D. Willis, page
reaul,t thereof determined ln the same manner."
(Id.1
It ie apparent that the languagea *hereinbefore
provided for in oases of original eleotion, contained in
Artiole 7697, aupra, refers to those provisions oontained
in Artlolea 7688, 7691 and related articles pertaining to
notices of eleotion, eto., whioh are applioable to elections,
called by the Board of Direotors of such District, involving
the issuance of bonds or entering oontraots with the United
States and levying taxes in connection therewith.
According to your letter, the Reeves County Water
Improvement Distriot NO. 1 has been organieed and established
for many years, and the eleotion about nhioh you inquire in-
volves the ratifioation and confirmation of a contract between
the Board of Directors of said District and the United States
and the levying of taxes in payment therefor. In connection
with the contemplated election, the question was raised as
to whether Article 7631, V. A. C. 9. (quoted, in part, in
your request) would be applicable to the manner of conduoting
suoh election. With reference to the purpbse of eleotions
referred to in Article 7631, we call your attention to the
case of Western Union Telegraph Co. v. Wichita County Water
Improvement Dist. No. 1, (Corn. App.), 30 S. W. (2d) 301, af-
firming 19 S. W. (2d) 186, wherein the Supreme Court considered,
among other provisions pe,rtaining to Water Improvement Dis-
triotn, the provisions of Seotion 7 of Article 5197, V. A.
C. S. (1918). We note here that the main portion of the
above msoned Section was carried forward into the 1925
oodifioation as Artiole 7631, and although said Article has
been amended in certain respects slnoe 1925, the same general
purpose of said Seotion 6 of Article 5107, and its relative
position with respect to the series of provisions dealing
with Water Improvement Districts are still retained in Ar-
ticle 7631. In the above cited case the Court speoifioally
pointed out that the eleotion referred to in Seotion 7 of
Article 5196, V. A. C. S., 1918 (now Artiole 7631) was an
eleotion for the purpose of incorporation and organization
of a Water Improvement District.
In view of the foregoing and after carefully oon-
aidering the various provisions of Chapter 2, Title 128,
V. A. C. S., it is our opinion that the eleotiona contemplated
Honorable James D. Willis, page 0 O-7065
in Article 7631. which are ordered bv the countv commisaionersl
court, are eleotions pertaining to the original"organization
of Water Improvement Districts, while the elections contem-
,plated by Article 7691 are elections ordered by the Board of
Directors of a Water Imurovement District. wertainina to the
voting of.taxes against-the property of such Distric‘i, after
it has been organized and established. Sinoe the election
to be held in the Reeves uounty water Improvement District
No. 1 does not pertain to the or-ganization or establishment
of such Distrlot, but pertains to the ratification and arm-
firmationof a contract between its Board of Birectors and
the United States and the levying of taxes in-connection
therewith, it is therefore our opinion that the manner of
oonduoting suah eleotion would be governed by the provisions
of Article 7691 and that Article 7631 would have no appli-
oation to said election. In view of this, we shall not here-
in further consider any matters with reference to the pro-
visions of Article 7631.
In view of the foregoing, you are advised that
under the provisions of Article 7691, only qualified voters
who are resident property taxpayers of said Water Improve-
ment District would be entitled to vote, and that such reai-
dent property taxpayers who are qualified voters would in-
clude the owners of "both real, personal and mixed property,"
where such property has been duly rendered for taxation in
said District. (See Articles 7658, 7659, 7860; Western Un-
ion Telegraph Co. v. Wiahita County Water mprovament kst.
No. 1, supra)-
We trust that the above and foregoing will aatia-
factorilg answer your inquiries.
Yours very truly
RTTORNEYGITNERALOF TEXAS
BY J. A. Ellis
Assistant
JAEabw/PAW
APPROVEDFWB. 5, 1946
CARLOS C. ASHLEY
FIRST ASSISTANT
ATTORNEYGENERAL
APPROVEDOPINION BOMMITTEE
BYBWB, CHAIRMAN