October
Honorable He,nryRothell Opinion No. M-707
Acting Administrator
Texas.Employment Commission Re: Whether Texas Public Junior
Austin, Texas 78701 College Districts are Political
Subdivisions of this State.
Dear hr. Rothell:
You+ request for an opinion reads In part as follows:
"Public Law 91-373, Employment Security Ametid-
ments of 1970, passed by the National Congress on
August IO, 1970, will make many far-reaching chahges
In the Employment Security laws of the states. For
example, empldyees who perform services In the em-
ploy of this State or 8ny lnstrumentallty of this
State for an lnstltutlon'of higher education located
fin this State will be ,entltled to unemployment~ln-
surance based on such se'rvlcesand the State will
be required to pay contributions or reimburse the
tinemploymentInsurance fund In some manner for un-
employment Insurance paid out. This requirement Is
mandatory. (Section 3304(a)(6)(A), of the Internal
Revenue Code of 1954, as amended and Section 3309
W(l)(B), of the Internal Revenue Code, as added
by.the amendments of 1970.) Services performed In
th& employ of.polltlcal subdivisions of this State
.ln Institutions of higher education may or may not
be covered, depending upon whether such political
subdlilslons elect to be covered, but the law pro:
vldes that such polltlcal subdlvlslons must have
the right to elect coverage for their employees.
jSectlon 3304(a)(12), of the Internal Revenue Code
of 1954, as added by the amendments of 1970.) The
Importance to the Institutions Involved, as well as
the Texas Employment Commission, of being able to
determIne which of such Institutions are mandatorily
covered and which may have the right of election
becomes readily apparent.
"It seems clear to us that the Import of yoti
opinions No. WW-868 and M-182 Is to the effect that
jun'ior college districts are classified as pollt.lcal
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Hon. Henry Rothell, page 2 (M-707)
subdivisions and under the terms of the amendment's
above described will be subject to the law only If
. they elect coverage for their employees.
"We would appreciate very much your advising us
whether we have correctly Interpreted the opinions
above referred to."
In Shepherd v. San Jaclnto Junior College District, 363
S.W.26.742 (Tex.Sup. 1963), the Court In dlscusslng the nature of
$$lor college districts made the following observation at page
:
"Some difficulty of classification has
arisen with reference to junior colleges and
the regional districts supporting them. Un-
doubtedly the framers of the Texas educational
system,envlsloned a system of schools extending
from those of an elementary grade to those of
a un1versjt.yleve$,.that is, elementary ~+XBBS,
secondary schools or high schools and colleges
a%d universities. The junlor.colleges, developed
for the most part since 1929, are sandwiched In,
so to speak, between the high schools on one
hand and the collenes br universities on the
-references to independent
school districts when del$neat$ng the powers
and operations of a junior college dlstrlct.
.'!.heTexas junior college history bears
some re
!i-
atlon to the experience of~other
states with secondary schools, that Is, high
Hon. Henry Rothell, page 3 (M-707)
schools or college preparatory schools."
(Emphasis added.)
School districts are political subdl+slons of the State.
Dupuy v. State, 121 S.W.2d 1003 (Tex.Crlm. 1938); Kin *s Estate
v. School Trustees of Wlllacy County, 33 S.W.2d 78--p.
1930, error ref.)
In Attorney General's Opinion WW-868 (1960), It Is
stated:
"As set out In Article 2815h, Vernon's
ClGil Statutes, the Texas Public Junior Colleges
are governed, administered and controlled by the
Board of Education of the Independent School Dls-
trlcts or Junior College Districts of the particular
district In which each Is located and all such
districts are under the general control of the
Central Education Agency as stated In Article
2654-1, Vernon's Civil Statutes. Under Article
2815h, Vernon's Civil Statutes, the Junior
College Dlstrldts are given power to Issue
bonds, levy taxes to service same, and levy
and collect taxes for their support and maln-
tenance. Therefore, Junior Colleges of Texas
are an Integral part of the local public school
system, and, as such, are a part of the secondary
public school program which Includes high schools
and junior colleges. Although from a curriculum
standpoint, the Texas Public Junior Colleges are
considered higher education, since they offer
work parallel to that of the first two years of
the four year colleges, they also come within
.the definition of secondary schools In Texas,
being governed and financed In the same manner
on the State and local levels as are other
secondary schools In Texas and we conclude
that this Is controlling In determining their
legal status as secondary schools."
See also Attorney General's Opinion M-182 (19681, citing Shepherd
v. San Jaclnto Junior College District, supra.
In view of the foregoing you are advised that junior
college districts are classified as political subdivisions of
the State.
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Hon. Henry Rothell, page 4 (M-707)
SUMMARY
Public junior college districts In this State
are classified as political subdivisions of the
State. Shepherd v. San Jaclnto Junior College
District, 363 S.W.2d 742 (Tex.Sup. 1963); Attorney
General's Opinions d WW-868 (1960).
y General of Texas
Prepared by John Reeves
Assistant Attorney General
APPROVED:
OPINION COMMITTEE
Kerns Taylor, Chairman
W. E. Allen, Co-Chairman
'Malcolm"L: Quick
Linward Shivers
Phil Warner
Harriet Burke
MEADE F. GRIFFIN
Staff Legal Assistant
ALFRED WALKER
Executive Assistant
NOLA WHITE
First Assistant
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