March 4, 1970
Honorable J. W. Edgar Opin,ion No.M-590
Commissioner of Education
Texas Education Agency Re: Authority of school districts
Austin, Texas to contract with cities for
tax assessment, etc. under
provisions of Sections 23.95
and 23.96, Texas Education
Code.
Dear Dr. Edgar:
By recent letter you have requested an opinion from this
office concerning the above stated matter. We quote from your "
letter as follows:
"We are informed that the City of Tyler, by
agreement with the Board of Trustees of Tyler Inde-
pendent School District, has assessed and collected
for many years said 'school district taxes; ..:.
Further, that the city assesses city taxes on the
basis of 45% of market value, while the taxes for the
school district are assessed at 75% of market value.
"We~are requested by the Board of Trustees of the
Tyler Independen(t School District to obtain from the
Office of Attorney General an opinion on the following
submitted questions:
"1. Are independent school districts legally
permitted to authorize municipalities
to assess and collect school district
taxes where a different assessment is used
or desired by each governmental agency?
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, .
Hon. J. W. Edgar, page 2 (M-590)
"2 . Is there any way the Tyler Independent School
District could continue its contractual ar-
rangement with the City of Tyler, assuming the
different assessment ratios remained unchanged?
"3 . If the board of ttustees of an independent
school district appoints and uses its own
Board of Equalization, other than that of the
city, would it be permissible under the Code
to utilize the assessor-collector of the city
to assess and to collect its school taxes?
"4 . Can the independent school district appoint its
own assessor and Board of Equalization, and the
district utilize the services of the city
assessor-collector's office to collect the
school taxes thereby to realize collection of
school taxes on assessed values which differ
from those assessed for city tax purposes."
The relevant sections of the Texas Education Code are quoted,
in part, as follows:
"23.92 Alternate Methods of Selection
'"The board oftrustees of each independent .school '1.."~
district other than a municipal school district shall
select an assessor and collector of taxes by one of
the applicable procedures authorized by this subchapter."
"23.95 Appointmentof Assessor Only
"(a) The board of trustees of any independent
school district may appoint an assessor of taxes and by
resolution determine and provide that the taxes shall be
collected by either the county tax collector or the
tax collector of any city or town wholly or partly within
the limits of the school district.
"(b) The assessor of taxes shall assess the taxable
property within the limits of the independent school
district and, when the assessment has been equalized
by a board of equalization appointed by the board of
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. .
Hon. J. W. Edgar, page 3 (M-590)
-trustees of the school district for that purpose, shall
prepare the tax rolls of the district and sign and
certify them to the county or city officer designated to
collect the taxes.
'"(a) The city or county collector selected by the
trustee to collect the taxes for the independent school
district shall accept the rolls prepared by the special
assessor as provided above,"
"23 .96 Assessment, Collector, and Equalization by City
I'(a) Any independent school district located
entirely or partly within the boundaries of an incor-
porated city or town may authorize, by ordinance or
resolution, the tax assessor, board of equalization,
and tax collector of the municipality in which it is
located, entirely or partly, to act as tax assessor,
board of equalization, and tax collector, respectively,
for the district.
"(b) The property in the independent school district
utilizing the services of such assessor, board of
equalization, and collector shall be assessed at not
more than the value for which it is assessed for taxing
purposes for the municipality.
"(c) When the ordinance or resolution is passed making
available their service, said assessor shall assess the
taxes for and perform the duties of tax assessor for the
independent school district; the board of equalization
shall act as and perform the duties of a board of equali-
.zation for the independent school district: and the col-
elector shall collect the taxes and,assessments for, and
turn over as soon as collected to the depository of the
independent school district, all taxes or money, so
collected, and shall perform the duties of tax collector
of the independent school district,
"(d) ~.~
"(ej eD .'I
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, I
Hon. J. W. Edgar, page 4 (M-590)
Section 23.95, quoted above, obviously was intended to
authorize an independent school district to appoint a tax
assessor who shall act for it and to require either the city or
county tax collector to collect the taxes so assessed. Under
these circumstances the district must also appoint,its own board
of equalization to equalize the taxes. No limitation on the
assessed value is placed upon the school district by this Section.
'Section 23.96, quoted above, authorizes a school district to
turn the whole tax assessing procedure over to the city in which
a school district is partially or totally located. Section 23.96(b)
restricts the property valuation that a school district may im-
pose to a value not greater than that used by the city assessing
and collecting the tax.
Based upon our above analysis of Sections 23.95 and 23.96
of the Education Code, we would answer your questions as follows:
In our opinion Question No. 1 should be answered "yes" with
the following qualification: Section 23.96 authorizes a city to
assess and collect and equalize a school district's taxes, but
the assessed valuation of the school district may not be greater
than the collecting city's assessed valuation.
In our opinion Question No. 2 should be .ahswe,red"no".
When the city both assesses and collects the,,tax the assessed
valuation for the school, cannot be greater than the assessed
valuation for the city. (Section 23.96(b).)
We answer Question No. 3 as follows: When the district
appoints its own assessor and board of equalization under
Section 23.95 such taxes must be collected by the city or county
tax collector;in this event the city or county tax collector
cannot be the assessor for the district.
In our opinion Question No. 4 should be answered "yes".
Section 23.95 authorizes the district to appoint its own assessor
and board of equalization and to require either the city or the
county tax collector to collect the tax, and no restriction is
placed upon valuation.
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. .
Hon. J. w. Edgar, page 5 (M-598)
S U M ,M.A R 'Y '~ "
Section 23.95 of the Texas Education Code
authorizes an independent school district to
appoint a tax assessor who shall act for it only
and to require either the city or county tax
assessor-collector to collect the taxes so assessed.
Under these circumstances the district must also
appoint its own bQard of equalization; no limita-
tion on the assessed value of property is imposed
by this Section 23.95.
Section 23.96 of the Texas Education Code
authorizes an independent school district to
utilize a city to assess, collect and equalize
its taxes; in this event the property valuation
for school tax purposes cannot be greater than
the valuation used by the city.
eneral of Texas
Prepared by James C. McCoy
Assistant Attorney General
APPROVED:
OPINPOE COMMITTEE
Kerns Taylor, Chairman
Bill Allen, Acting Co-Chairman
Jim Boradhurst
Milton Richardson
Jerry Roberts
W. 0. Shultz
MEADE F. GRIFFIN
Staff Legal Assistant
ALFRED WALKER
Executive Assistant
NOLA WBITE~.
First Assistant
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