Untitled Texas Attorney General Opinion ( 1942 )

OFFICE OF THE A-ITORNEY GENERAL OF TEXAS AUSTIN maor*blo wayno L8fovro COanty Auditor Clay county Renrlotto, Toeras d4r the faa a would B oan- 4rltsraa Into be- the Olay Oounty 8ionor8* court T V8laatlua Ita- mekr8, for tha ml- ton of all oil,and atllitler rendwed alay oountf,.b6 *al- 800 requsrtln& thb qd.nlon tated questfun rbrda 18 meko a request ice an oplnlon ontraot entorrd into betwon CoaoriaalonefsCourt end Pri- tt, farsr taluetlou Englnssra, whereby alay county Cormie8lenerr Court don- ttaot to pay Priehsrd d Abbott &OO.OO per mlllion dollars tcaluationOS all oil end gas and utllltl~a rendered in cfry Oorinty,be rrl- . id? There 088 not plaoad in tha bud@ for th6 jasr Sn whioh thla uontraat is made sati- metes to pay ,Eorsaid aontraot. Al80 ~ag.?rsnta Xoaarablo myno L6i6vr6, Paga n for suoh servloo8would exoeod the r6v6nuoa frem the CJ666rslpopd if other obllgstlons droady bad&66 wers paid. There is no 6ourt order lxlstsnt aettirrgup a tax rate to teks oar0 of psyment, or the ursatln~ of an lat6rest & 6lnklng ftldltar rate. And 6616 oontraot was never road in open Oourt bven though t&s obalrarn OS ths oourt, had arks4 the oomalsdonera if they oared to road QC haoo read said oontrsot. Alao the oontraot la ~lgnedby tho foar members oi the oourt but not by the County Judge. But thsrs 16 an odor 6;prorlng ssld aontreat on the minutea of aaid oourt. .I would approoLt6 a raply et your 66rllOSf Oonv6rlionOo.~ Ia the oaso of Roper vs. Ball, Z80 8.S. 2439,th6 Waoo t+rt_of cltf``App~al6 s~rt~lned a aontr6ot 166doby Yl'eOstoM County with Thomas I. Piokett for oollestln( and oompllhg information oonsornfng oil properties sad tho Siring of ralu66 thetoo& It ns pointed out 66 the basis for that holding thsfthoss a6nloo6 involrod 6n lx tr a o r - dlnsrr skill not D0660860d br an ordlnarr mrson. The power-of the4 0omm~66l&er6~ Goart to 166kG Sontraots 0r 6ho eharaotor intolcrsdIn Roper Is the ease at Marquart ~8. W quote from the lass of Roper va Rail, oupra, as followa: aExpre66 authority howwer, 1s glveh to tha ooIsal66lo66r6~oourt over ths anbjeot oi the levying of taxes end requlrfng all proper- ty lltust64 in th6 oounty to b6 proprly as- 66666d and to kar its proportion of ths bar- don of taxation sorordln& to its value. 860 authorltioe above oftod. Ths gsn6rsl powors 60 glron to th6 oaamlr6loner6~ oourto lr6 o? little preotloiklvalue without th6 further authority to use adrquats mess6 to lnsuro th6 Hoaorablo u6yaa Lafovre; Peg* S Proper, lntalllgant and a~fmetlra amr*$*a thereof. The Constitution require8 end pub110 p*lioY demanda that 611 taxable property shall oontributa it* ju6t proportiaa to the expen606 of 4sovernm6nt. The PU'pOSa of the oontreot under *Ou6ldar6tlOn waa to aid in SaOWing au& rasalt. Tha 66rViOO6 oontraoted to be rendercpd oalled for lntormatlon ana lxperienoa not pOS- SWJsad by the ordiary p*non. So far as they 6fiSOt6d the diaoovarp, aa6assnent, and valua- thI Or IUXT4UdOroaoil pTOp6Tti46, they OOdd not bsva bean perfornud by the oounty a6*eg*Or onl**s he po66a66od extraordinary lnfomtla and azp*ri*nO* along the required 1ineS. Ha taatiiled In the ease, and under oath dls- OlSitwd 6uoh qualifimstion. Halther oould tlm OQXlUZi66iOll4T6' OQUl?%, Sitting a6 an 6qU6liz6- tlon board, perform ita funotfons efl*otlraly without auoh expert aid. The oourt so dealarod, in offeet, when it entered into the oontraot. It does not appear thaf It x*6 tl;eintent or effaot of the aontraot that Plokatt should per- form the dutiel hpO6ad by law on any of tIte ottloetrooonoerned. On the oontrarg, it da6 appear that It6 purpose ~6 merely to aid suoh offloers in the effaotl~a ~r?omano* of th*lr Te``eOti~e dutiO6 . . . . "The nraklng of the aontraot under aonsld- *ration was within the lspli*d power posseesad by the oomml66lon*r6' aoUt O? fi**StOnO Eounty, and 6uoh oontraot dfd not eontenrg~atathe par- rormsme by *aid Piakett of duties imposed by law Upon either the aeaa66or or the oormi66ionsr6~ oourt . . . ." l?a do not have the oontraot in qu*atiOn before u6, therefore, we *an exproas no opinion as to th* V*lid$tY Qf ths SOnX3. However, the above mentioned Oa*** *rpr***lY hold' that the m6king Of suoh a oontraot for the OOll*otlon *nd ae~embabl~0f Information atmoernlng oil imp*rti** *nQ fb- gongor the r*iu** thareoxs1,swithin the power R***e**ed by ths ooaml*6loner*' OOUSt. Under the faOt6 Stated in POW l*tt*r, it b aP- parent thet when ths bu3gat fm the OOUW w6* Pr*R*rd HanorabloWayne Lafevre, Page 4 the bud&i oonteined'no proridlon for erpendlture~ ciuoh au are here larolrwI. Artlole 089a-11 provides In 2srtr he Oouaty Court, and taxsa leviad only in aooordanoe therewith, and no ox- ponditura or the rlulas0: the oounty shall there- after be me80 except in &riot oomplle~oe with the budget aa adopted by the Court, 6xoapt that lmergenoy expenditures, In oaaa of grave publio noeessity, to meet wiuaual and unioreoeen oon- ditlon# rhioh oould not, by reasonably diligent thought and attention, have been inolutWi in the original buQ@t, my frwn tim to tini@ be authoriswd by tha Courlr BP mnem&aents to tha original buflg8t. In ~11 oaaea Wh8rt! euoh CBUWid- meat to the original budge0 is mado, a oopy Of the ardor of the Co url t mWIing tha budget shall be tiled nith tha Cllerkof the Couuty Uourt, aad attaohea to the buQot 0rigiinallyaaopted.~ Aa 00 erpenditua'oaof the fund8 Of the County Bhau k made woept In strlot ooqplimea with the bu&& as adopted by the Oolat and as the budget eontafnr no~grovlsion with rbfbr- enoo to expenditurbr, ourh a@ are iswolvsd, it ia our opinion that the county oannot expend its finds for auoh purpoaa, with- out harb oomplle& with the budget la% TruotLnp that the rorogolng fully amera fout in- qulrr, we are