Texas Attorney General Opinion: V-569 Page: 4 of 7
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Hon. C. H. Cayness, page 4 (V-569)
the above statement.
"Irrigation districts, navigation
districts, levee and improvement dis-
tricts, and like political subdivisions
created under Sec, 59(a), Art, XVI, Con-
stitution of Texas, and statutes enact
ed thereunder carrying out the purposes
of such constitutional provisions, are
not classed with municipal corporations,
but are held to be political subdivisions
of the State performing governmental func-
tions, and standing upon the tame footing
as counties and other political subdivia
sions established by law." Willacy Coua-
ty Water Control and Improvement District
No. 1. v. Abendroth, 177 S.W.(2d) 936, 937,
citing numerous cases.
The Austin Court of Civil Appeals in Lower
Colorado River Authorityv. Chemical Bank and Trust
Company, 185 s.WV(2d) 4a, later affirmed by the Su-
preme Court, described the Lover Colorado River Authors
ity in these terms
"While designated and classified as a
governmental agency and body politic and
corporate, the Authority s functions and
activities partake in large measure, the
nature and characteristics within legis.
lative restrictions, of a large industrial
enterprise rather than of a strictly gov*
ernmental function. It has no power to
levy taxes, enact laws nor ordinances, as
a city has; and its efficient functioning
depends in large measure on the sound judg-
ment and good business management of its
Board of Directors. They have large con-
trol over the operation of its properties,
and the income to be derived therefrom,
which constitute the only source of revenue
to meet its obligations .
"Department" and "employee" as used in the Em$
ployees Retirement Act are defined in Section 1 thereof
"B, 'Department' shall mean any
department, commission, institution or
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Texas. Attorney-General's Office. Texas Attorney General Opinion: V-569, text, May 12, 1948; (texashistory.unt.edu/ark:/67531/metapth265388/m1/4/: accessed November 16, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.