Texas Attorney General Opinion: V-1169 Page: 1 of 4
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'TIA LOrlFco1NEY GENEAI
AuTr N 11. 'EXAS
April 24, 1951
Hon. Wm. Schneider, Jr. Opinion No. V-1169
Gillespie County .,Re: Scope of the term
Fredericksburg, Texas " "lateral roads" as
used in Section 2,
Art. 7048a, V.C.S.,
the enabling act to
levy county ad va-
lorem taxes for farm-
to-market and lateral
Dear Sir: roads.
Your request for an opinion reads in part as
"In construing Article 7048a, Sec-
tion 2, Title 122, Revised Civil Statutes
of the State of Texas, Acts 1949, 51st
Legislature, what roads are included in
the term 'Lateral Roadst as used in this
article and section?"
The pertinent provisions of Section 1-a of Ar-
ticle VIII of the Constitution of Texas are as follows:
"From and after January 1, 1951, no
State.ad valorem tax shall be levied upon
any property within this State for general
revenue purposes. From and after January
1, 1951, the several counties of the State
are authorized to levy ad valorem taxes
upon all property within their respective
boundaries for county purposes except the
first Three Thousand Dollars (3,000) val-
ue of residential homesteads, not to exceed
thirty cents (30$) on each One Hundred Dol-
lars ($100) valuation, in addition to all
other ad valorem taxes authorized by the
Constitution of this State, provided the
revenue derived therefrom shall be used for
construction and maintenance of Farm to
Market Roads or for Flod Contr, except
as -herein otherwise provided." (Emphasis
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Texas. Attorney-General's Office. Texas Attorney General Opinion: V-1169, text, April 24, 1951; (texashistory.unt.edu/ark:/67531/metapth265986/m1/1/: accessed December 11, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.