Texas Attorney General Opinion: O-380 Page: 4 of 4
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'e arrive now at the second question reading the
ri.ht of the people of 'illacy County to claim the hcestsad
exemption, It wI.1 be noted that ncth n~ in senate Bill Ni. 330
required the Utate to threafter contln'ue the collection of taxes
on the sate property that se then betng taxed. .othln-' In sald
Act bound the State to deny to the citizens of the counties ther n
affected any e ption which micht thereafter be created as to ad
valorem taxes. The grant was sa ply of the 'not amounts of ail
State ad valoren taxes ollected" ifn certain counties, without
any warranty en to what taxes would be collected. by the rant
Corpus Christi cot only the 'tate's eshre of ad valorea taxes
wpcet. should be collected in certain counties for a designated time.
Of course any' contracts 'hich It aey have made or any bonds rsud
could not and we are sure did not attempt to enlarge such grant.
The exeption to the hcestead exemption provided by Art-
iole 6, $eotion la, Constitution of exas, does not apply to the case
under consideration. The exception reads "provided that this
exception shall not be applicable to that portion of the State ad
valore taxes levied for State purposes remitted within those
counties . . . now receiving any reLission a State taxes. Thbse
taxes are neither retatewltb-T liacy County by Snate Bill
:o. 330, nor is a ieoy County now reoeivi any remission. The
State's share of the taxes tich 11acy County pays (and the
same as to the other counties affected by the bill) are not remitad
within and received by 4 lacy County. On the other hand, the same
is taken from 1llacy County by the stat eand elivered to the City
of Corpus Christi. The exception created by Article 8, Section la,
to the exception therein extended, was clearly meant to apply to those
counties, and there are several of tLsm, which were receiving a
remission of their own taxes.
The citizens of Willacy, Jim ells, Brooks, Lleber, Dural
and Nueees Counties are entitled to the exemption provided in said
Article 8, Eotion la, or the Constitution, and our answer to your
second question is an stflfrative one.
Yours very truly
ATOcIONU GNRAL O TiAS
AssistantATTOiNLY OErAL O? TK S
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-380, text, March 15, 1939; (https://texashistory.unt.edu/ark:/67531/metapth257565/m1/4/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.