Untitled Texas Attorney General Opinion

Honorable J. W. Edgar Opinion No. WW-545 Commissioner of Education Austin, Texas Re: Application of Article 2784e-1, V.C.S., as amended, to an independ- ent school district where- in a maximum maintenance tax of $1.30, instead of $1.50, has been authorized Dear Sir: by election. YOU request our opinion regarding the ,application of Chapter 528, Acts 1955, 54th Legislature, Regular Session, (S.B. 116), as amended, c,odified as Article 2784e-1, V.C.S., to an inde- pendent school district wherein a maximum annual maintenance tax of $1.30, instead of $1.50, has been authorized at an election wherein a proposition similar to the following was submitted: *IShail the (governing body) of the Independent School District be authorized to assess, levy, and collect an annual ad valo- rem tax of not to emceed One Dollar and Thirty Cents ($1.30) on the One Hundred Dollars ($100.00) valuation of tamable property in said District for the further maintenance of publicfree schools, as authorized by Chapter 528, Acts 1955, 54th Legislature, Regular Session, as amended, provided that such tax shall not exceed in any year the limits prey scribed by said Chapter." In Subsection 1 of Section 1 of Article' 2784e-1, supra, it is stated that such districts may levy an annual maintenance tax II . . . not to emceed . . . One Dollar and Fifty Cents ($1.50) on the One Hundred Dollars ($100.00) assessed value of taxable . . Honorable J. W. Edgar, page 2 (WW-545) property in the district . . . Provided, however, that such annual ad valorem tax levied may not exceed the maximum es- tablished I?r 2 majority vote of the resident=alified tax- paying voters of the dis=t, voting in an election or elec- tions held for such purpose." (Emphasis ours) It will be observed that this language sets the ultimate limit of such tax at $1.50 and further limits the tax to whatever maximum may be established by such election. Not only may the specified class of voters of the district originally fix the maximum annual maintenance tax at any amount within the $1.50 limit established by Subsection 1 of Section 1 of the statute, but they may later diminish or in- crease the maximum authorization within that limit as con- templated in Subsection 3 thereof, which is as follows: "No tax shall be levied, collected, abro- gated, diminished, or increased, and no bond shall be issued hereunder until such action has been authorized by a majority of the votes cast at an election held in the district for such purposes, at which none but property taxpaying qualified voters of such district, whose property has been duly rendered for taxation, shall be entitled to vote." (Fmphasis ours) Section 3 of the statute contains the following: II . . . this Act shall not apply to any school district until and unless a main- tenance tax hereunder is adopted by ma- jority vote of the resident, qualified, property tax-paying voters of the dis- trict who own taxable property therein and which has been duly rendered for tax- ation, voting at an election therefor, and if ---- -- such tax is so adcpted, -- then the provisions --- of this Act shall a&z& 9 such District:" (Emphasis ours) Honorable J. W. Edgar, page 3 (WW-545) Your question is answered in the affirmative. The proper ap- proval by election of a proposition such as you have submitted, whether the maximum annual maintenance tax specified therein be $1.30 or any other amount at or below the $1.50 statutory limit, will serve to adopt the tax so as to cause the provi- sions of Article 2784e-1, supra, to apply to such a district. This construction of the statute is reflected in the estab- lished policy of the Attorney General who has in several in- stances approved bonds issued by independent school districts under the provisions of said Article 2704e-1 where the author- ized maximum annual maintenance tax was less than $1.50. SUMMARY Article 2784e-1, V.C.S., as amended, applies to an independent school dis- trict wherein a maximum annual mainte- nance tax of $1.30, instead of $1.50, has been properly authorized by elec- tion under said statute. Yours very truly, WILL WILSON Attorney General Howard W. Mays Assistant / HWM-s APPROVED: OPINION COMMITTEE George P. Blackburn, Chairman Marietta Payne REVIEWED FOR THE ATTORNEY GENERAL Jack Goodman Byron Fullerton By: W. V. Geppert L. P. Lollar Henry G. Braswell