THEAITORNEY GENERAL
OF TEXAS
AUSTIN 11.TEXAS
WILL WlLSON
A-rroRNEY GENERAL July 21, 1960
Nonorable G. F. Steger Opinion No. WW-890
County Attorney
Colorado County Re: Whether a school district
Columbus, Texas may levy a minimum tax of
one dollar per tax state-
ment regardless of the
amount of the tax due from
each property owner on the
Dear Mr. Steger: basis of property valuation.
You have requested an opinion as to whether a school
district may levy a minimum tax of $l.OO'per tax statement
regardless of the amount of the tax due from each property
owner on the basis of property valuation. You inform us
in your opinion request that Provident City Independent
School District, the district in question, has a tax rate
of fifty cents per $100.00 valuation, but that the district
levies a minimum tax of $1.00 per tax statement. You inform
us further that a statement declaring such a tax of $1.00
due on property valuated at $10.00 has been returned unpaid,
except for an accompanying check in the amount of five cents
which is deemed to be in payment of the tax on this property
as the tax would have been calculated had the ad valorem
rate been strictly followed.
In our opinion Article 278&e, Vernon's Civil Statutes,
is controlling of this question. This Article reads as
follows:
%;I%;;! 2784e. (Maximum tax rate in school dis-
"Taxing Power. The Commissioners Court for
the common school districts in its county, and
the district school trustees for the Independent
school districts incorporated for school purposes
only, and trustees of rural high school districts
and the trustees of all other school districts
shall have power to levy and cause to be collected
the annual taxes and to Issue the bonds herein
authorized, subject to the following provisions:
ww-
Honorable G. F. Steger, page 2 (' 890)
"1 . In common school districts, for the
further maintenance of pub1ic free schools and
the erection and equipment of school b,ulldlngs
therein, a special tax; and in independent dls-
tricts, rural high school districts and all other
school districts for the maintenance of schools
therein, an ad valorem tax not to exceed One
Dollar and Fifty Cents ($1.50) on the One Hundred
($100.00) Dollars valuation of taxable property
of the district.
“2 . In common school and independent districts,
rural high school districts and all other school
districts, for the purchase, construction, repair
or equipment of public free school buildings with-
in the limits of such districts and the purchase
of the necessary sites therefor, a tax not to
exceed Fifty (504) Cents on the One Hundred ($100.00)
Dollars valuation, such tax to be for the payment
of the current interest on and provide a sinking
fund sufficient to pay the principal of bonds which
said districts are empowered to Issue for such
purposes;
“3D The amount of maintenance tax, together
with the amount of bond tax of any district, shall
never exceed One Dollar and Fifty Cents ($1.50)
on the One Hundred ($100.00) Dollars valuation of
taxable property; and if the rate of bond tax, to-
gether with the rate of maintenance tax voted in
the district shall at any time exceed One Dollar
and Fifty Cents ($1.50) on the One Hundred ($100.00)
Dollars valuation, such bond tax shall operate to
reduce the maintenance tax to the difference be-
tween the rate of the bond tax and One Dollar and
Fifty Cents ($1.50).
'4. ,No tax shall be levied, collected, abro-
gated, diminished or increased, and no bonds shall
be issued hereunder until such action has been au-
thorized by a majority of the votes cast at an elec-
tion held In the district for such purposes, at
which none but property taxpaying qualified voters
of such district shall be entltled to vote.
“5. All property assessed for school purposes
in a common school district shall be assessed at
the rate of value of property as said property is
Honorable G. F. Steger, Page 3. wW-890,)
assessed for state and county purposes. Acts 1945,
49th Leg., 45,;;. 04 8 1; Acts 1947, 50th
Leg., P-53,I1' * , i 1:"
Without reaching the question of the propriety of a tax
levied by the school district on other than an ad valorem
basis, we are of the opinion that any method of calculating
the amount of the tax to be levied and collected by the
school district which results in taxing any taxable pro-
perty within the district in an amount In excess of the
maximum rates as set forth In Article 2784e is prohibited
by that Article.
Article 2784e-1 provides another method of calculating
the tax to be levied and collected by school districts, and
provides that this method may be adopted by a district by
means of a majority vote of the taxpaying property owners
in the district. Article 2784e-1 also sets maximum permis-
sible ad valorem tax rates. It does not appear from your
request whether the provislons of this Article apply to the
Provident City Independent School District. Should this
Article be applicable, however, It, like Article 2784e,
would operate to prohibit any tax on property within the
district in an amount in excess of the permissible rates.
An independent school district may not
levy a minimum tax of $1.00 per tax
statement regardless of the amount of
the tax due from each property owner on
the basis of property valuation.
Very truly yours,
WILL WILSON
Attorney General of Texas
Assistant
LH:hb
Honorable G. F. Steger, page 4 (w-890)
APPROVED:
OPINION COMMITTEE
Gordon C. Cass, Chairman
John Wildenthal, Jr.
Robert H. Walls
Fred Werkenthln
Paul Floyd
REVIEWED FOR THE ATTORNEY GENERAL
BY: Leonard Passmore