Untitled Texas Attorney General Opinion

OFFICE OF THE ATTORNEY GENERAL OF TEXAS
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AUSTIN ..
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%r a $erlod ot ten pears or f&r a&h
Q&5cB o? such Qerlod a3 may bs rsogullwd,
but not longer, and connenolng Ylth the fls-
-1 yew beginning Septenber 1, 1939, thorn ? ~.
1s ,htweby &mated and granted by the State
of Texss to tho Central Colorado River Author- .
lty fifty (56) pep cant OS all State ad valo-
pem taxes collsoted for @XlfW31 rswnue pm-
poses upon tha QrOQSI’tyszxd fro% Qtu’aons ia’
the county of Coleman, lnolucU.ng the rola :
acock belongZng to ra0road aowanies wblch
&all. be asoertalned +?%dapportimed as now
provided by lav. The toes hereby damted
shall be used by the said Central Colorsdo
, Rlvor Authority Sop the purpose of carrying
out the powers, duties antS funotlmn ounfer- ~_..
x$lu&xt~ $uthodt~ by’%he L%f+Nx’e
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~.~.::.it .seenm to have iieen the igneml praotlee of the
bglalatme heretofore in olrrdlar ~legislatiork to p~ovlde fop
the tax oolleotors of the, affected counties to mske payment
dir6ot to the reoitient anariolpal eorporatlons or distrle3,
mrely mportlng. sqh sstim to t&e Comptrollep; IXote the
lots ~lnlrolved t? Aransas Pess w. Xeellfzg, 247 3. Y. 8185
&azos ,Rlver, etc., mst. vs. Mocrav, 91 s. v, (26) ,665;
is County Flood Control Mstrlct vs. Ma&n,~240 3. W.
” 1098. Hovtiver, the Leglalature Wthe A& under con-
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ilderatlaa in this opb.lon has not pravlded speclficak~y a
Sathod for mklng payzmat~uf suah granted taxes to the Au-
thority. , .
lh the mture- of’ the grmt to t&i htithtiity It
VU necessarily $xsplied in the Aat that aatual wyment of
?I% grmtstl taxes should be teads to tho Authority. Whether
Thor actur%l pamsnt Is to bs made directly by the Asaessor-
Colleotor. 0~ by the State Treasurer won maelst of the
tits fkoi the issessor-Colleator,.w10 the ordinary uour6e
of Qproprlatl~ by ths LsglslOture, ls.leSt to Ca8truatlcn.
Obviously, some nethod vas wntenxplated, far otherwlse the
Let itself would be fktlle.
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me gemtil 11~9 require the Cbunty Tax corieatar
lt outed intervals to zay 0~8~ to the State Treasurer all
tuss collected by him for the State. Article 7249, Ver-
ass &motated Civil Statutea, md Articles 720a aud 7261,
tjfised Civil Statutes. . Senate Bill 99 do63 not.t3xpreaely
-4 or nodI?- th% abow etatutes. Hpt’, in OUTOQbliOB,
~6 it do 80 by necessary loplleaticm. For the pur?me
& tie Act my be fully acco@.lstreb, at t’ae same tlgte fol- ’
wm Articles 7249s, 7260 Ltnd7261. In this conneotlcat .
&t my bo veil to observe that these monoga are colleoted
far the State and it la on the theory that the purpose for
&oh they vi11 be expmded 1s 8 State purpaaq that .t@
~Udityof tbeACtmpbe suBtM.nedr Also; gunetiq tkm
(trtr’r dlsburs~ agent la the at&e Treasurer.
The proper procadum, one vbich cazmot be opea
, ts qoestion, is for th% Tax ABseosor-CoU%etor of Coleman
CotlDtyto remit all Stete t&am collected by him to the
State Treasurer and to nake reorts to the Couptroller In
the %an~Muner ns vaa dorre b%f’o~% tho enactmnt. of Semite
ul199.~.e..%a State TmasuTer, on varmuts drawn by the
state Conptroller, vlll thou pay such fuqds over to the Dls-
~-‘tFiot. Bo further o~mprfetlon by the Le~slature vlll. be
SOC%Il~. Braeos River, etb., Dlst. w. piccrnv, suprn;
2~1~18Comty Flood Contx’ol llistrlot vs. Hsnn, supra. At
:thls point we would pause to say that lf’ Zn elth%r event aa
.%dUtlondL appmpristla vere neaessWy it wot$ld not be ob-
YlLt%dby Lzsninn tho CoLlector pako dire& m-t to t&
Authority. &i&M w; ,iWUxi County,. 1% $.-W. (26) 975,
140 8. U. (26) 1109..
Ve do BOt mesll to S...y that tb%‘pl&&S?e S~eSted
bY you, for the County Tea. Collector to I?&&%direct dolivery
to the District, is neoessarily vzmq. ha alrcxady oboewed
tbo Iaglslatwe expressly provided Por that procedure in other
.- atilnr grants, evidently S.?Itbs vltm that express ‘l%glstitlozI
VU neoeasary for It to be hsndled in that swnor. In via??
at this, and 0f Articles 7249`` 7260 cad 7261, ve entertal.zt
~alulderclbleLdoubt as to the propriety of adopting t-hat mthti
we have no such doubts ooncernlng the procedlu's
~%i:::k?d`` that ls, fo P the Tax Colltmto?? to send the
maps to the State Tzvaimrer and for the latter to I3ake de-
1i-Y to the Autfiorlty. me Tre.3ssurer end Co3mtroller my
*?t tbelr - proper meana of k%epiag accorolt sm! handle ‘.‘:. :
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ATTORNEY GPN3RAL OF TEXAS