Texas Attorney General Opinion: V-1381 Page: 3 of 6
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Hon. Jim W. Weatherby, page 3 (V-1381)
'That in addition to and exclusive
of any taxes which may be levied for the
interest and sinking fund of any bonds
issued under the authority of this Act,
the governing body of any city or the
Commissioners' Court of any county, fall-
ing within the terms hereof, may and is
hereby empowered to levy and collect a
special tax not to exceed for any one
year five cents on each One Hundred Dol-
lars for the purpose of improving, oper-
ating, maintaining and conducting any
Air Port which such city or county may
acquire under the provision of this Act,
and to provide all suitable structures,
and facilities therein. Provided that
nothing in this Act shall be construed as
authorizing any city or county to exceed
the limits of indebtedness placed upon it
under the Constitution."
The order of the Commissioners' Court of
Kerr County reflects that the tax was levied for "air-
port maintenance", which is ordinarily an expense pay-
able out of the county general fund. However, the
County Ju1ge has advised that it was levied for the
specific purpose of improving the runways of the air-
port. In this event, the tax becomes a part of the
permanent improvement fund. In Attorney General's
Opinion 0-6762 (1945) it is stated:
"From the information given in your
letter, we understand that a part of the
contemplated expenses in connection with
the airport is for the improvement of the
runways. It is apparent that the runways
and the improvements thereto are in the
nature of permanent improvements. We think,
therefore, that the expenses for the im-
provement of the runways should be allocated
as a part of the total levy authorized by
the Constitution for permanent improvements,
but in no event should such allocation have
the effect of increasing the total county
levy for permanent improvements beyond the
constitutional limit for such purposes."In view of the foregoing, and assuming the
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Texas. Attorney-General's Office. Texas Attorney General Opinion: V-1381, text, December 19, 1951; (https://texashistory.unt.edu/ark:/67531/metapth266199/m1/3/?q=%221951~%22: accessed August 15, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.