-
, . OBEY GENERAL OF TEXAS Hon. Wardlow Lane, Chairman Opinion No. WW-624 Jurisprudence Committee Senate of the State of Texas Re: Constitutionality of Austin, Texas H. B. 192 of the 56th Legislature, relating to delinquent tax no- tices in counties hav- ing a population of Dear Mr. Lane: 175,000 or less. You have requested our opinion as to the constitutlon- ality of H. B. 192 of the 56th Legislature. The pertinent provisions of the bill are as follows: "Section 1. In all counties of this State having a population of one hundred and seventy-five thou- sand (175,000) or less whenever the collector of taxes in a county mails to the owner of any real property a statement of current taxes due against such property, he shall include with such state-~ ment, when applicable, a notice showing that de- linquent taxes are due and unpaid against said property. "Section 2. . . . “Section 3. . . . "Section 4. The fact that many taxpayers are pay- ing current taxes on property without the'knowledge of any tax delinquencies on the property on which such taxes are being paid creates an emergency and an imperative public necessity that the Constitu- tional Rule requiring bills to be read on three several days in each House be suspended, and the same Is hereby suspended, and this Act shall be in force and effect from and after its passage, and it is so enacted." Engrossed Rider Number 1 adds the following provision: "The provisions of this Act shall not apply to counties with less than forty thousand (40,000) population." - . Hon. Wardlow Lane, Chairman, Page 2 (Opinion No. WW-624) House Bill 192 imposes the duty of mailing delinquenb tax notices with current tax statements upon tax collectors in counties having a population of 40,000 to 175,000. Ac- cording to the last Federal census (1950) this category includes approximately twenty-seven counties. Article III, Section 56, of the Texas Constitution provides in part: "The Legislature shall not, except as otherwise provlded~in this Constitution, pass any local or special law, . . . "Regulating the affairs of counties. . . "Creating offices, or prescribing the powers and duties of officers, in counties. . .' Resort to population brackets for the purpose of clas- sifying subjects for legislation is permissible where the spread of population is broad enough to include or segregate a substantial class, and where the population bears some real relation to the subject of legislation and affords a fair basis for the classification. Miller v. El Paso County,
136 Tex. 370,
150 S.W.2d 1000, (1941). There appears to be no reason why the counties segregated by House Bill 192 are distinct in any substantial manner from other counties in this State. There is nothing peculiar about a county having between 40,000 and 175,000 inhabitants as regards the purpose of the Bill, as stated in Section 4 thereof. Con- sequently, you are advised that the attempted classification is unreasonable and bears no relation to the objects sought to be accomplished; the bill amounts to a local or special law within the prohibition of Article III, Section 56, of the Texas Constitution, and is void. For additional authorities, see: Smith v. Decker,
312 S.W.2d 632(Tex.Sup.Ct. 1958); Rodriguez v. Gonzales,
148 Tex. 537,
227 S.W.2d 791(1950); and Attorney General's Opinion No. 0-5326 (1943), enclosed herewith, which was quoted extensively by Oakley v. Kent,
181 S.W.2d 919(Tex. Civ.App. 1944). SUMMARY H. B. 192, 56th Leg., requiring the collector of taxes in counties having a population of 40,000 to 175,000 to mail Hon. Wardlow Lane, Chairman, Page 3 (Opinion No. 624) notices of delinquent taxes with state- ments of current taxes due, is a local or special law within the prohibition of Article III, Section 56, of the Texas Constitution, and Is void. Very truly youra, WILL WILSON Attorney General r\ Assistant JNP:bct APPROVED: OPINION COMMITTEE: Geo. P. Blackburn, Chairman J. C. Davis, Jr. Leonard Passmore John Reeves REVIEWED FOR THE ATTORNEY GENERAL By: W. V. Geppert
Document Info
Docket Number: WW-624
Judges: Will Wilson
Filed Date: 7/2/1959
Precedential Status: Precedential
Modified Date: 2/18/2017