No. V-0012 (1947).

• Case Date: January 24, 1947
• Court: Texas

Texas Attorney General Opinions 1947. No. V-0012 (1947). 1January 24, 1947Honorable Farris PirtleCounty AuditorFannin CountyBonham, TexasOpinion No. V-12Re: Is Fannin County liable to Fannin County Levee Improvement District No. 1 for taxes which accrued on county land after acquisition and use by the county as a poor farm?Dear Sir:You have requested an opinion from us as to whether or not Fannin County must pay taxes which have been assessed against Fannin County property by Fannin County Levee Improvement District No. 1. The taxes involved and allegedly delinquent have been levied by the Improvement District subsequent to the counties ownership and use of the land as a poor farm. In the very excellent brief which accompanied your request, Mr. McRae, County Attorney for Fannin County, proceeded on the assumption that the property involved is being used exclusively for the support and accommodation of the poor. Our opinion will therefore necessarily be limited and applicable only to the particular fact situation as stated. The Legislature, pursuant to the powers granted it in Section 59, Article 16 of the Constitution of this State, has provided for the establishment of levee improvement districts. Title 128, Ch. VI., R.C.S. Articles 7996 and 7998 set forth two plans for levying taxes in these districts: the first based on assessed benefits; the second, on an ad valorem basis. Both Articles proceed on the assumption that the taxing powers of levee districts are limited powers. Article 7996: "... decree assessing benefits ... for all purposes for which taxes may be levied by, for or on behalf of such district, ..." Article 7998: "In all levee improvement districts providing for the levy of taxes upon an ad valorem basis, the taxable property shall be assessed, etc..." (Emphasis added) The implied limitation expressed in "taxable property" runs through various other Articles of Chapter 6. (See2Articles 8007-A, Sections 1 and 2; Article 8012; Article 8013). There is, of course, a primary limitation on the State's power to tax which is imposed both by its own Constitution and by the Constitution of the United States. The many taxing bodies and units in the State are necessarily subject to this first limitation and to specific constitutional exemptions from taxation. Likewise, the Legislature under constitutional restrictions may...