The Attorney General of Texas
August 20, 1982
MARK WHITE
Attorney General
Mr. Kenneth H. Ashworth Opinion No. ~~-504
Supreme Court Building Coordinating Board
P. 0. BOX 12546
Austin, TX. 78711. 2546
Texas College and University System Re: Whether indeoendent
512/475-2501 P. 0. Box 12788, Capitol Station school district tax funds may
Telex 9101874-1367 Austin, Texas 78711 be used to support a junior
Telecopier 5121475-0266 college district
Dear Mr. Ashworth:
1607 Main St.. Suite 1400
Dallas, TX. 752014709
2141742-8944 You have inquired about the taxing and spending authority of an
independent school district and have presented the following facts.
An independent school district board of trustees is also the board of
4624 Alberta Ave., Suite 160
El Paso, TX. 799052793
trustees for a community college. The community college was created
9151533-3484 pursuant to section 130.011 of the Texas Education Code. However, the
college has never been authorized to levy ad valorem taxes for
maintenance and operation or to issue bonds. See Educ. Code
,220 Dallas Ave., Suite 202
5130.122(b). The college is funded through the appropriations act, by
Houston, TX. 77002-6966
713/650-0666
tuition, and by auxiliary enterprises. On the basis of these facts,
you have asked:
806 Broadway, Suite 312 Can th'e board of trustees of an independent school
Lubbock. TX. 79401-3479
district which has created an independent school
6061747-5236
district junior college pursuant to chapter 130,
subchapter b, section 130.011, et seq., Texas
4309 N. Tenth, Suite S Education Code, set aside or utilize a portion of
McAllen, TX. 76501-1665 the independent school district's maintenance and
5121662.4547
operation funds derived from ad valorem taxation
for the support of the independent school district
200 Main Plaza. Suite 400 junior college's operations?
San Antonio, TX. 762052797
5121225-4191 Although the independent school district board of trustees may
also be the board of trustees of the junior college district,
A,, Equal Opportunity1
Education Code section 130.015, the board of trustees for each entity
Affirmative Action Employer has different duties pursuant to statute. See Educ. Code $823.25 et
* (independent school districts), 130.084 (junior college
districts). Section 130.011(a) of the Education Code designates the
type of independent school district which may establish a junior
college district. Section 130.011(b) provides that any college
district established pursuant to the chapter shall be known as a
junior college district. Thus, a junior college district comprises a
separate legal entity from the independent school district that
p. 1816
Mr. Kenneth H. Ashworth - Page 2 (Mw-504)
created it. The legal relationship between the two entities implicit
in section 130.011 of the Education Code is relevant to the
construction of section 20.48 of the Education Code, which pertains to
the expenditure of tax funds by school districts. See also Attorney
General Opinions M-876 (1971) (taxing authority of a junior college
district is the same regardless of whether the board of trustees of
the junior college district is identical to the independent school
district board of trustees); M-851 (1971) (Houston Independent School
District has option of selecting which procedure to follow to
establish junior college district).
Independent school district expenditures are limited by Education
Code section 20.48 (formerly article 2827, V.T.C.S.). The court in
Madeley v. Trustees of Conroe Independent School District, 130 S.W.2d
929 (Tex. Civ. App. - Beaumont 1939, writ dism'd judgmt car.)
addressed the issue of independent school district funds, stating
that:
Investing the trustees with power to levy and
collect a local tax for the maintenance of the
public free schools within their district, the law
denies them the power to divert the fund to any
other purpose, in so far as the fund is needed for
the support and maintenance of the public free
schools.
130 S.W.2d at 933.
It is therefore our opinion that independent school district tax
funds may not be used to support a junior college district.
It should also be noted that section 20.02 of the Education Code
authorizes independent school districts to levy, assess, and collect
ad valorem taxes for the schools of the district; by contrast, section
130.122(b) of the Education Code prohibits the levy of maintenance
taxes by junior college districts unless authorized by a majority of
the electors voting at an election held for that purpose. If
independent school district tax funds are used for the benefit of the
junior college district, the purpose of section 130.122(b) would be
defeated.
SUMMARY
The board of trustees of an independent school
district may not set aside or utilize a portion of
the independent school district's maintenance and
operation funds derived from ad valorem taxation
for the support of a junior college district
p. 1817
Mr. Kenneth R. Ashworth - Page 3 (MW-504)
created pursuant to section 130.011(a) of the
Education Code.
>%*
MARK WHITE
Attorney General of Texas
JOHN W. FAINTER, JR.
First Assistant Attorney General
RICHARD E. GRAY III
Executive Assistant Attorney General
Prepared by Patricia Hinojosa
Assistant Attorney General
APPROVED:
OPINION COMMITTEE
Susan L. Garrison, Chairman
Rick Gilpin
Patricia Hinojosa
Jim Moellinger
p. 1818