Honorable Bevlngton Reed Opinion No. M-876
Commissioner, Coordinating Board,
Texas College and University System Re: Taxing authority and
P. 0. Box 12788, Capitol Station jurisdiction of physi-
Austin, Texas 78711 cal facilities relating
to junior colleges
under Sections 51.016
and 51.017 of the Texas
Dear Dr. Reed: Edu,cationCode.
You have requested the opinion of this office upon the
following questions:
"What will be the taxing authority of the
governing board of the junior college district
while comprised of Independent School District
Board of Trustees for purposes, Including but
not limited to, of the maintenance and opera-
tion of a junior college?
"What would be the taxing authority of the
junior college board should a separate governing
board for the junior college district subsequently
be established under either Section 51.016 or
51.017?
"Assuming creation of a separate board under
either Section 51.016 or 51.017, which of the two
boards, the Independent School District Board or
Junior College District Board, would then have
jurisdiction (a) over facilities available at
the time the junior college district was created;
and (b) over facilities created specifically for
junior college use prior to separation of the
boards?"
By virtue of the information contained in your opinion
request, it would appear that the Houston Independent School District
would meet the basic requirements to avail Itself of either the
provisions of Section 51.011* of the Texas Education Code or Article
This Section Is a part of Subchapter B of Chapter 51 of the Code.
Hon. Bevington Reed, page 2 (M-876)
2815h-2a, Vernon's Civil Statutes, in connection with the creation
of a junior college district. However, the Houston Independent
School District has elected to proceed pursuant to the provisions
of Subchaoter B of Chaoter 51 of the Texas Education Code rather
than Article 2815h-2a.- See-in this connection Attorney General's
Opinion No. M-851 (1971).
Section 51.015 of the Texas Education Code provides that:
"A junior college established by an in-
dependent school district that has assumed con-
trol of schools already validated or established
nursuant to the orovisions of this Chanter may
be governed, administered, and controlled byand
Uii
that independent or city school district."
(Emphasis
Section 51.016 of the Texas Education Code provides in
part that:
"A junior college established by an in-
dependent school district or city that has
assumed control of schools already validated
or established pursuant to the provisions of
this chapter may be governed, administered, and
controlled by and under the direction of a
separate board of trustees, which may be
placed in authority by either of the follow-
ing procedures. . . . (Emphasis added.)
Section 51.073 of the Texas Education Code provides that:
"The board of trustees of junior college
districts shall be governed in the establishment,
management and control of the junior college by
the general law governing the establishment,
management and control of independent school
districts,,insofaras the general law is ap-
plicable.
Section 23.26 of the Texas Education Code, dealing with
powers and duties of trustees of independent school districts,
provides in part that:
"(a) The trustees shall constitute a body
corporate and in the name of the school district
may acquire and hold real and personal property.
. . .
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. .
Hon. Bevington Reed, page 3 (M-876)
1,
. . .
v(c), All rights and titles to the school
property of the district, whether real or personal,
shall be vested In the trustees and their successors
in office. . . !
Section 51.102 of the Texas Education Code provides
in part that:
"(a) The governing board of each junior
college district. . . shall be authorized to
issue negotiable coupon bonds for the construc-
tion and equipment of school buildings and the
purchase of the necessary sites therefor, and
levy and pledge annual ad valorem taxes for
the further maintenance of its public junior
college or junior colleges; provided that the
annual bond tax shall never exceed 50 cents
on the $100 valuation of taxable property in
the district, and the annual bond tax, If any,
together with the annual maintenance tax shall
never exceed the aggregate of $1 on the $100
valuation of taxable property in the district.
. . .
"(b) N o such bonds shall be Issued and
none of the aforesaid taxes shall be levied
unless authorized by a majority of the resident,
qualified electors of the district who own
taxable property therein and who have duly
rendered the same for taxation, voting at an
election held for such purpose. . .
A study of the foregoing provisions of the Texas Educa-
tion Code reveals that the taxing authority of a junior college
district created or established pursuant to Subchanter B of Chapter
51 of the Texas Education Code (Sections 51.011-51.018) is specified
In Subchapter 0 of Chapter 51 of the Texas Education Code (Sections
51.101-51.103) and with the limitations found In Section 51.102.
Such taxing authority and provisions are applicable re-
gardless of whether the board of trustees of the junior college
district is the board of trustees of the Independent school district,
as authorized by Section 51.015, or a separate board of trustees, as
authorized by Section 51.016.
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Hon. Bevington Reed, page 4 (M-876)
The taxing authority found In Article 2815h-2a would
only be applicable in those Instances where the independent school
district had elected to establish or create the junior college
district pursuant to the provisions of Article 2815h-2a. See
Attorney General's Opinion No. M-851 (1971).
As to your final question, we are of the opinion that
in the event a separate board of trustees is created for govern-
ing the junior college district, pursuant to the provisions of
Section 51.016 or Section 51.017, that in such event the separate
board of trustees would have control and management of all personal
and real property of the junior college district purchased or ac-
quired with funds of the junior college district but only such
control or jurisdiction over property of the,independent school
district purchased or acquired with funds of the independent school
district as the board of trustees of such independent school dis-
trict authorizes or has agreed upon with the separate governing
board of trustees of the junior college district. Section 51.073,
Section 23.26 and Section 51.016 of the Texas Education Code. We
have not passed upon the applicability of Article 2815k, Vernon's
Civil Statutes, but are of the opinion that our holding in regard
with your last question Is not inconsistent therewith.
SUMMARY
The taxing authority of a junior college
district created puruant to the provisions of
Subchapter B of Chapter 51 of the Texas Education
Code is specified in Subchapter G of Chapter 51
of the Texas Education Code, regardless of whether
the board of trustees of the junior college dis-
trict is also the board of trustees of the in-
dependent school district, as authorized by
Section 51.015, or a separate board of trustees,
as authorized by Section 51.016. In the event a
separate board of trustees is created to govern
the junior college district, pursuant to Section
51.016 or Section 51.017, such board would have
control and management of all property acquired
with funds of the junior college district, but
only such control or jurisdiction over property
of the independent school district as the board
of such district authorizes or has agreed upon.
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Hon. Bevlngton Reed, page 5 (M-876)
truly yours,
y General of Texas
Prepared by Pat Bailey
Assistant Attorney General
APPROVED:
OPINION COMMITTEE
Kerns Taylor, Chairman
W. E. Allen, Co-Chairman
John Reeves
Bob Lattlmore
James McCoy
Jerry Roberts
PlEADEF. GRIFFIN
Staff Legal Assistant
ALFBDWALKER
Executive Assistant
NOLA WHITE
First Assistant
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