Texas Attorney General Opinion: GA-111 Page: 2 of 5
This text is part of the collection entitled: Texas Attorney General Opinions and was provided to The Portal to Texas History by the UNT Libraries Government Documents Department.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
Ms. Peggy D. Rudd - Page 2
or other disposition of local government records ... ." Id. 201.002 (Vernon 1999). A "[1]ocal
government," the kind of entity to which these statutes apply, is defined as "a county, including all
district and precinct offices of a county, municipality, public school district, appraisal district, or any
other special-purpose district or authority." Id. 201.003(7) (Vernon Supp. 2003) (emphasis
added). Because a nonprofit water supply corporation is manifestly not a county, district or precinct
office, a municipality, a public school district, or an appraisal district, the question before us is
whether it may be classified as a "special-purpose district or authority." See id. The Act does not
define the term "special-purpose district or authority."
Initially, we note that chapter 65 of the Water Code provides for the creation of "special
utility districts." See generally TEX. WATER CODE ANN. ch. 65 (Vernon 1988 & Supp. 2003).
Section 65.014(a) states that "[i]f creation of a district is proposed by a water supply or sewer service
corporation, a certified copy of a resolution requesting creation must be filed with the [Texas
Commission on Environmental Quality]." Id. 65.014(a) (Vernon Supp. 2003). The resolution
must state that "the water supply or sewer service corporation, acting through its board of directors,
has found that it is necessary and desirable for the water supply or sewer service corporation to be
converted into a district." Id. 65.014(b). A brief received from the attorney for Kempner indicates
that Kempner has not converted itself into a special utility district under chapter 65.2 By providing
a mechanism for a water supply corporation to convert itself into a special utility district, the
legislature has furnished evidence that a "water supply corporation" that has not been converted
should not be considered a "special-purpose district or authority" under the Act.
Other evidence points to the same conclusion. In Tarrant County Water Supply Corp. v.
Hurst-Euless-Bedford Independent School District, 391 S.W.2d 162 (Tex. Civ. App.-Fort Worth
1965, writ ref'd n.r.e.), the court said:
There has been no specific holding, heretofore, that a corporation
organized and operating under authority of Art. 1434a [the
predecessor statute of chapter 67, Water Code] is a political
subdivision of this State so that its properties exclusively used for
public purposes are exempt from taxation. We hold that it is not a
political subdivision.
Tarrant County Water Supply Corp., 391 S.W.2d at 163 (emphasis added); see also Tex. Att'y Gen.
LO-95-011, at 1-2 (Fort Bend Flood Control Water Supply Corporation is not a political
subdivision); Tex. Att'y Gen. Op. Nos. JM-596 (1986) at 3 (a nonprofit water supply corporation
is not a political subdivision); M-1070 (1972) at 2 (Northwest Houston Water Supply Corporation
is not a political subdivision under the Texas Water Code). On the other hand, a "special-purpose
district or authority" is uniformly treated as a "political subdivision" throughout the Water Code.
See, e.g., TEX. WATER CODE ANN. 12.013(b) (Vernon 2000) (the term "'political subdivision" in
ZBrief from Robert H. Lloyd, General Counsel for Kempner Water Supply Corporation, Lloyd, Gosselink,
Blevins, Rochelle, Baldwin & Townsend, P.C., to Nancy S. Fuller, Chair, Opinion Committee, Office of Attorney
General, at 2 (June 3, 2003) (on file with Opinion Committee).(GA-O0111)
Upcoming Pages
Here’s what’s next.
Search Inside
This text can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Text.
Texas. Attorney-General's Office. Texas Attorney General Opinion: GA-111, text, October 3, 2003; (https://texashistory.unt.edu/ark:/67531/metapth275007/m1/2/: accessed April 23, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.