December 11, 1974
The Honorable M. L. Brockette Opinion No. H- 469
Commissioner of Education
Texas Education Agency Re: May Houston Independent
201 East 11th Street School District appoint a tax
Austin, Texas assessor-collector other than
the tax assessor-collector of
the City of Houston.
Dear Mr. Brockette:
We have been requested by your office to determine whether the
Houston Independent School District may legally appoint a tax as~sessor-
collector for the School District other than the tax assessor-collector
for the City of Houston. You ask this question because there are
conflicting statutory provisions on the matter.
On the one hand, the 1923 special act which created the Houston
Independent School District, although careful.ly designing it not to be a
municipal school district, provides in Section 30 that assessments and
taxes for the district are to be made and collected by the assessor-
collector for the City of ‘Houston. Special Laws of Texas, 38th Leg.,
1923, ch. 91, p. 331.
On the other hand, Subchapter F of Chapter 23 oft the 1969 Texas
Education Code also deals with the assessment and collection of taxes
by or on behalf of independent school districts. Section 23. 92 specifies
that then board of trustees of an independent school district, other than
a municipal school district, “shal.1” select an assessor-collector by
one of the following methods. The’board of a non-municipal district
can either appoint its own assessor-collector (8 23. 93), designate the
county tax assessor-collector as the assessor-collector for the school
district ($23. 941, or appoint an assessor only and provide for collection
of the taxes either by the county tax assessor-collector or the assessor-
collector of any city located wholly or partial,ly within the school district
p. 2144
. .
The Honorable M. L. Brockette page 2 (H-469)
(5 23. 95). Further, the board of a non-municipal~ distri~ct may authorize
the tax assessor or the tax coll.ector of any incorporated city or town
within its boundaries, either partl,y or entirely, to act as the tax
assessor or collector, respectively, for the school district (5 23. 96).
School districts are also allowed to consolidate their tax assessi,ng-
collecting, if they choose ($ 23. 97).
In our opinion these latter provisions are controlling and camp-:l
an affirmative answer to your question. The purpose .of the 1969 Texas
Education Code, as stated in 5 1.03, is “to bring together, in a unified
and organized form the existing law relating to tax supported educational
institutions and to simplify, cl.arify, and harmonize existing law. ”
Unlike the later ‘1 9 7 1, act which added to the Code provisions relating
to higher education (Acts 1971, 62nd Leg., ch; 1024, p. 3072), the 1969
act did .not specify that it was only a recodification without substantive
change.
Section 1.04 of the Code states: “This Code shall apply to al,1
educational institutions supported either wholly or in part by the state
tax’funds unless specifically excluded. ” The Houston Independent
School District was not specifically excluded. Therefore any inconsistent
provisions of a general, special or local law dealing with the Houston
Independent School District must be disregar,ded unless they have been
expressly saved from repeal. ‘The provision in the 1923 special act
which appoints the tax assessor-coll.ector for the City of Houston the
assessor-collector for the Houston Independent School Distrirzt has
not been saved from repeal and therefore is no longer applicable.
See also,
-- Article 2792-l., V. T. C.S., which was saved from repeal.
The cases of Houston Crane Rentals v. City of Houston, 454 S. W. 26
216 (Tex. Civ. App. --Houston l,st., 1970, writ ref., n. r. e.) and
Campbell v. City of Houston, 464 S. W. 2d 372 (Tex. Civ. App. --Houston
14th, 1971, no writ) concerned matters which arose before the Texas
Education Code was adopted and do not govern post-Code situa,tions..
Accordingly, the Houston Independant~School District may
appoint a tax assessor-coUector for the school district other than,
the assessor-collector for the City of Houston in conformity with
Subchapter F of Chapter 23 of the Texas Education Code.
ps 2145
The Honorable M. L. Brockette page 3 (H-469)
SUMMARY
The Houston Independent School District
may appoint a tax assessor-collector for the
school district other than the tax assessor-
collector for the City of Houston.
V$y truly yours,
Attorney~General of Texas
APPROVED:
YiIazbvL
DAVID M. KENDALL, First Assistant
C. ROBERT HEATH, Chairman
Opinion Committee
lg
p* 2146