The Attorney General of Texas
December 12, 1977
JOHN L.HlLL
Attorney
General
Honorable Wm. J. Benardino Opinion No. H-1103
County Attorney
Montgomery County Courthouse Re: Effect of Education
Conroe, Texas 77301 Code section 17.95 on
the county school board
Dear Mr. Benardino: of Montgomery County.
You have asked us to determine the effect section
17.95 of the Texas Education Code will have on the county
school board in Montgomery County, which operates under
Chapter 17 of the Code, when the statute takes effect
January 1, 1979. Section 17.95 reads:
On December 31, 1978, all offices
of county school superintendent and
ex officio county school superinten-
dent and all county boards of school
trustees and county school boards in
counties with no common school dis-
tricts, rural high school districts,
or independent districts with less
than one hundred fifty (150) ADA
which are not supported by ad valorem
tax revenue generated under the pro-
visions of Chapter 18 of this code or
by voluntary local contract in accor-
dance with Section 17.98 are abolished.
Also important in this context is section 17.94:
After December 31, 1978, no state
funds shall be used to support the
offices of county school superinten-
dent or ex officio county school
superintendent or a board of county
school trustees or a county school
board in counties with no common
school districts, rural high school
districts, or independent districts
with less than one hundred fifty (150)
p. 4519
. .
Honorable Wm. J. Benardino - Page.2 (H-1103)
ADA, but the offices and boards may be
supported by ad valorem tax revenue
generated in accordance with the pro-
visions of Chapter 18 of this code, or
by funds provided by the school drstricts
in accordance with the provisions of a
voluntary contract as provided in Section
17.98 of this Chapter.
(Emphasis added).
Chapter 18 of the Texas Education Code provides a method
whereby the voters of a county may create an additional county-
wide school district to exercise a taxing power for all school
districts in the county and equalize distribution of the tax
proceeds without affecting the operation of any existing school
district. The arrangement is termed "the county unit system."
You advise that the county school board in Montgomery County
is supported by taxes levied pursuant to the county unit sys-
tem of taxation authorized by the Code. -See Educ. Code
SS 18.01 - 18.31.
It is clear that section 17.95 intends to abolish certain
county school offices only if they "are not supported by ad
valorem tax revenue generated under the provisions of Chapter
18 of this code or by voluntary local contract . . . ." Since
the county school board of Montgomery County does not fall
within this class, it will not be abolished by section 17.95
of the Education Code when it takes effect January 1, 1979.
You also ask if the county school board may continue to
operate under Chapter 17 of the Education Code after December 31,
1978, and if the board and county school officers may continue
to receive salaries from county school tax funds. If they may,
you ask about the proper procedure for paying salaries.
Inasmuch as Chapter 17 of the Education Code continues
to apply to those school boards and officers to whom it pre-
viously applied except for those abolished by section 17.95,
the county school board of Montgomery County will continue
to operate under it as amended.
We think the salaries of school officers constitute fiscal
"support", within the meaning of section 17.94, for the offices
they occupy. We are informed that Montgomery County has no
common school districts, no rural high school districts, and no
independent districts with an average daily student attendance
of fewer than 150 students. Note, therefore, that new section
p. 4520
Honorable Wm. J. Benardino - Page 3 (H-1103)
17.94 will prohibit the use of state funds for the support of
Montgomery County school offices after December 31, 1978. The
application of this provision will necessarily alter the
application to Montgomery County of some provisions of Chapter
17 after it becomes effective. -See Educ. Code SS 17.09; 17.51 -
17.54; 17.92.
Already the salary of the County Superintendent and all
expenses of his office are required by section 18.30 of the
Texas Education Code to be paid out of funds realized from the
collection of taxes levied pursuant to the county unit system
of taxation. With respect to the salaries of other county
school officers, we believe the same procedure used for com-
plying with that law should be used after December 31, 1978,
to comply with similar requirements under section 17.94, unless
the "voluntary contract" provisions of section 17.98 are uti-
lized.
SUMMARY
Section 17.95 of the Texas Education Code
is inapplicable to Montgomery County,
which supports county school offices with
revenue generated by ad valorem revenue
generated under Chapter 18 of the Code.
After December 31, 1978, other provisions
of Chapter 17 of the Code will continue
to be applicable to Montgomery County as
modified by section 17.94. The salaries
of county school officers will thereafter
be paid entirely from local funds.
Very truly yours,
Attorney General of Texas
C. ROBERT HEATH. Chairman
Opinion Committee
jst
p. 4521