- I
TamAm- G-
OF TEXAS
Aue~m 1% TEZXAS
PRICEDANIEL
AlTORNeYGENERAL
October 9, I.951
Eon. J. W. Edgar, Coriunlssloner .i
Texas Education Agency
Austin, Texee opinion ?io~~k-l308
'he: Lleblllty of &m&all
Independent School
Ms*rlct for paving
assessments for streets
Dear Sir: adjolnlxg its property.
Your request for an oplnlon'relates to the
llablllty of the Marshall Independent School Dl&rlct,
a munlclpally controlled district, for the.pavj+g of
streets adjolnfng the school district% property.
YOUl' f8Ctld pW%.le'ptRti~ ii3 '88 fOllOWI
:
*me Marshali Independent School Mstrlct
Is munlclpally controlled Zn that the mm-
bepa of the Board of Education a&e appointed
by the City Gcmmlesim except when ttu?Ce Is
a reslgnatlon of a board member before the
expiration of his appointed term of office,
in which case lt Ls the prerogaflve of ths
school board to appoint a member to complete
the term of office.
‘f. . .
"The title for.property owned.by the Mar-
shall Independent School Dlstrlct is vested
in the Board of Education.
18
. . .
"The Marshall School Board as authorized
through the City Charter, may contract, be
contracted with, sue, be sued, pleaa, be
Impleaded, may receive gifts, grants, con-
veyances, rloru7tlon8, and devises . . . pro-
vided, however, the sale of any property
for a value of<$ZtOOO or more isfirst ep-
proved and affirmed by the Commission ~of
the City of Marshall.
..
Hon. J.'W, Edgar, Page 2 (V-1308)
"On February 23, 1951, Prendergast &
Prendergest, Attorneys, WEII'SbEtll,
TeXaS,
enclosed with 8 letter of explanation
an InVo'Lce for proposed street paving
of Lots 1.3-23,i;l.ock2, College Heights
Addition, frontln~ 240 feet on DniVer-
city Avenue. The invoice was billed
to the Marshal.1 School Doard for worlc
to be dOne by H. R. Henderson Company
for the City pf MarslX311.
"On the basis of the fact5 stated above,
we subnit the following questlOn8:
“1. 18
the MarhsalL' Independent
School District obligated to pay for
the pavlng.of streets adjoining its
property? .
"2. If your aIMW& tb the first
question la ln the negative, does the
‘toard of trustees have the authorltg;
to voluntarily pay for such pavQ@
You have inform& us that the property On
account of which the asseasrrent was made.%8 Used
as e public achoo;l site.
Article XI,'Section 9, of the Constitution
of Texas 18 as follows:
'ITheproperty of countlea, cttles
and.towns, owned and held Only for public
such as.publlr hulldlng5 and
~~"%% therefor.isiC]' 3.2’8 E%l&Il88 alla
the. furniture thereoi, &XI all property
used, or intended for extln@sh~ flre8,
public grounds ano all other property de-
Voted exclusively to the use and benefit
of the pubI& shall be exempt from forced
sale and frdm taxation, provided, notbm
herein 5h511,prevent the etiorcement of
the vendors lien, the mechanics or bul$d-
ers lien, or other lien5 now exfstiq.
In Dower Colorado River Authorit: TidChemL-
cal B8nk & %USt CO.,. 144 T 326 190 S W 4u
ng45] the COUFt tieId thate~~OPeriY Of the bder
Colore~o River Authority used in the execution
Hon. J. W. Edgar, Page 3 (V-1308)
of the purposes for which the agency was created was
exempt from taxation by virtue of Section 9 of Ar-
ticle XI. The court stated:
"It thus appears from the provisions
of our Constitution and legislative enact-
ments thereunder, as they have been con-
strued by;!ourcourts, that LCRA is a gov-
ernmental ,a$encyserving a public purpose
in controlling and storing the flood waters
of the Colorado River and that all benefits
derived from its efforts are public bene-
fits. Hence, its property is public prop-
erty devoted~exclusively to public use and
is exempt from taxation under Art. XI, Sec.
9, of the Constitution; and the proviso
contained in Sec. 48, Art. 7150, supra, re-
quiring payments 'ii1lieu of ta~xes,'is
void because contrary to the Constitution."
Prom this case, we conclude that the exemp-
tion accorded by this constitutional provision ex-
tends to the property of any governmental agency
which is devoted exclusively to the public use. An
independent school district is a political subdivi-
sion of the State, and property used for the siteof
a public schoolsbuilding is devoted exclusively to
the use and benefit of the public.
=%Y&i;+;,
School Trustees of Willacy County, 33 S. .
civ. App. 1.933,error ref.); Daugherty v. Thompson,
71 Tex. 192, 9 S.W. 99 (1888). The conclusion that
the exemption extends.!.to
the property of an independ-
ent school district is eupported~also by the decision
in State v. City of San Antonio, 147 Tex. 1, 209 S.W.
2d m$),which held that this provision exempted
from taxation property boughtin by the City of San
Antonio and the San Antonio Inuependent School Dis-
trict on foreclosure for delinquent city and school
district taxes.
In Harris County v. Boyd, 73 Tex. 237, 7 S.W.
71.3 (1888j, it was held that the exemption in Article
XI, Section 9, included special assessments for street
improvements. The court said:
Ifn P . there is no apparent reason why
the exernpiionfin the.constitution should
not be taken in the ordinary and more
comprehensive sense, so as to include
rion.J. ‘ir.
Ed,,yar,
P,lge11 (v-1338)
~71.1.taxation, special.as well as gen-
eral. The purposes of the exemption
obtain equa~!.ly ezainst special.asess-
me xt s 5 5 a ‘~1
rv ;i.
nst general taxation.
T!ke inhibit:f~on zgalnst sa1.ewould.seem
to negative the power to assess. . . .
“The court ho1.d.s ‘chatthe sction of
the city authorities in essessing the
tax qsinst the courthouse site, 2nd in
attempting to hind.the county 2s the
owner, 11~s inhibited :I? section 9, ert.
II.,of the constitution of the state.
It wes without authority as well. as
rgalnst the count;r2s azzinst the prop-
er4.g.”
In v5.e~of tk foregoing aut??or?.tle~,:.t;.s
t the City of IkrslWl.1.
our opinion tliz ,?oesn,>t!.k?r-c
to l.evyan essessment 2,Ta~l.net
t5.e?utliGr;.t:‘r :i7n?ert:,:
Llser;~
?.Sa puLJ1.I.c site unless the fart th7t t!:
sc~~.ool.
Marshi21.1.
Independent School District is a munici?:!1,::
control.I.ed
c?istrictca~l.1~
for the ,appl.Lcation
of r
c’ifferentrule. On June 31, 1.$&g,:the City of Ker-
adopteti;Icharter amendment provi6i.n~y
sh.71.1. t~l?.,?
t t.-me
improvement of :itsstreets sh0ul.dtie,govemefiby t;:e
7rov3.sion.5
of p,rtic!.e
1.1.351d,
V.C.E. This ctrtutk
,-uthorizesthe governi.nzboclyof tlk city to prov:i),:- trar-
tees are incorporated ,-ndmF.de3,b0d.ycorpor$te in
12~ un:?erWe neme of “Marshall.School.i3oar(l,.” Sy
$:ct!.on1.05,the Pbsolute tit1.ean~1.1.
ri+ts to
,:l.!.
nro2erty for school.purposes ere vestei;:intij.e
i:orr;o? trustees.
,
Ron. J. W. Edgar, Page 5 (v-1308) *
These charter provisions are consistent with
the general.sta~tutes&verning municipally control.l.ed’
school.districts. Article,2772, V.C.S., provid,es:
“In every city .or town in this State
which has or may a~ssumethe exclusive con-
trol.and management of public freeY’school.s
?7ithin.itsl3.mlts,and which has or may
tieterminetha,tsuch excl.usivecontrol a,nd
m2 mm‘ement sh~1.1.be in a board of trustees,
c-r,9or;:anizedunder an Act of the Sixteenth
; approved.April 3, 1.879,and,
Lter~Isl.a.ture,.
Acts cmenda, tory thereto, the tit1.eto al.1
houses, lands and other property~owned, held,
set apart, or in any way dedicated to the
use and benefit of the pubI.icfree schoo1.s
of such c%ty or town, including property
heretofore acquired as well.as that which
may hereafter be acquired, shall be vested
in the :,oa~r3~of trustees and thefr succes-
sors in office, in trust for the use and
benefit of the public free schools in such
c1tg or town; and such board.of trustees
shall.have and ,exercise the exclusFve con-
trol and management of such school.prop-
erty, and sha.l.1 have a.nd~
exercise the ex-
cl.usive‘1possession thereof for the purpose
a~foresa.lcl;. . .I’
Lrkewise, ArtLcle 2780, V.C.S., states that
the trustees “shall have the exclusive power to man-
age and f’overnsaid sclio~!.s, and all.ri&its and titles
to property for school purposes hsretofore vested in
the r?L?“OP . city councils. or school.trustees . . .
sha:I.i be GesteI’in said board of trustees and the3.r
s:~c~~‘::~~ys in office.I’ In Temple Independent School.
DLs:!;o 7.;
I Pr:0~t,or 97 s.w.2cl7047,-1.p.
ToTi” error ref. I, the. court held that this statute
z~+~lie3 to all.trustees of independent districts,
“whether appointed by the city council.or elected by
popular vote .‘I T’ne court further sta,tedthat the
statutes relating to municipal.1.g controlled school.
districts manifest a clear legisl.ativeintent that
where a board of trustees has control of such schools
the3rTontrol.is to be exclusive.
‘.
Hon. J. W. Edgar, Page 6 (V-1308)
Thus, by the charter provisions as well as
by the general statutes, the title to the property
of the Marshall public schools has been vested in
the board of trustees. The City of Marshall as a
municipal corporation levies and collects the taxes
by which its school system,& operated, but the
management and disposition of these funds are under
the control of the school board. Under these facts,
it is our conclusion that the City of MarEhall has
no power, in its municipal capacity, to levy an as-
sessmen: against the property of the school district,
Passing to your second question, it is our
opinion, based upon the holding in a letter addressed
to Hon. Gibb Gilchrist dated May 15, l.951, that the
Marshall Independent School District may voluntarily
pay for such paving if the board of trustees deter-
mine 9, in the exercise of its sound discretion, that
the paving is necessary in the conduct of the public
schools. In the opinion above referred to, it was
statedi
"It is our opinion that the answer
to the question which you present is
controlled by the statements found in
a letter opinion from the Attorney Gen-
eral to the County Attorney of Mont-
gomery County, dated March 1, 1940, and
attached hereto. There the question
under discussion was whether the Conroe
Independent School District could use
its local school funds to pay for con-
crete sidewalks built on property ad-
jacent to school property but owned by
a private individual in which the School
District had no character of interest,
the sidewalks to be used by pupils going
to and from school. The statute in-
volved in that opinion is Section 2 of
Article 2827, Vernon's Civil Statutes,
which provides in parts
"-he public free school.funds shall
not be expended except for the following
pur ww3s I
"'2. Local school funds from district
taxes, tuition fees of pupils not entitled
to free tuition and other local sources
. .
lion.J. W. Edgar, Page 7 (v-1308)
‘\
“\ may be used for the purposes enumerated
for state and county funds and for pur-
chasing appliances and supplies, for the
payment of insurance premiums, janitors
and other employees, for buying school
sites, buying, bui;.dinSand repairing
and renting school houses, and for.other
purposes necessary in the conduct of t)?e
ublic schools to be determined by th
oard of Trustees . . .' (Emphasis adied.)
"Based upon this statute it was held
that the Board of Trustees was authorized
to use local funds forthe necessary pav-
ing."
SUMMARY
The Marshall Independent School Dis-
trictis not obli.Satedfor the paving of
streets~adjoining a school site: however,
the board of tru of the district
may voluntarily ay for the paving if
the board finds that the paving is neces-
sary in the conduct of the public schools.
APPROVED: Very truly yours,
J. C. Davis, Jr. PRICE DARIEL
County Affairs Division Attorney General.
Jesse P. Luton, Jr.
Reviewing Assistant
Everett Hutchinson /
Executive Assistant rna;yic:W&
Mary K. Wall.
BW:MKW:awo Assistants