Hoa. 1. F. Klieko opinion lo. P-928.
County Attorney
Lee county Rer Taxation o? territory
Qlddings, Texar formerly oaprl.slng
ooamon aohool dirtriat,
annexed after January
1, during the year o?
annexation and ml&-
mar air: ed questions.
wo rerer to your letter su?nn1tt1ug the follow-
ing QMstlons II
"1. When a Common36hool Dfstriot ie
annexed to an Independent 3ohool Dlattiot
aiter Janua~,lst, 'oan the terr'ltory for-,
nerlg oomprising the Commonashool District
be taxed by the Independent Dfetrfot the
aeme yaw that it was annexed9
R2. In the above sftuatfon who makes
tie Levf?
“3e Is S.t %he duty of %he Coun%y Tax
Colleotor to u2~esse .sud oollecrt the taxes
ior the Independent DUs%~&~
“4. If the Independent 3ehool Dis-
trlot desires to have the Couuty Tax Col-
lsotor make the asseresmenta and ooPPeet~oua
are awh'fees aooouutiable on tb~s Colleo-
tar's q xfmum fees wtafnable9
"5. If the Co~unty Tax Oollwtor is to
*make the oolleotlon, on whose and what au-
thority does he make the oolleotfon and
mtmt he rake nddltfonal Bond?
“6. May the independent 3ohool Dfa-
trlot hare the Cfty oolleot in It6 terrl-
tory and the Count7 ln the rest of the
tsrritory?"
. .
Eon. 1. F. Kfeko, page 2 (v-928)
For purposes of this opinion, we sr6 assuming
that the
__ . - . questions submitted
_ _ oon(~ern. sn Independent
a3atriot properly enlapgea tg annexa~1on of a common
dlstrlot or distpiots thereto under the provisions of
Article 2922a, as amended, or under the provisions of
Artioles 29220 and 2922a. Live Oak Counts Bos*d v.
App.1944, error ref.).
Since APt;iole 2922’b provides alao thst an in-
dependent district enlarged by annexations under Artlole
2922s “shall continue to operate as an independent aoh-
dlstrfot under . . o the lawa . . U enaoted governing
other Independent dfatrfots” and the valfdatPon sots oon-
oerning fndependent dlstrfots enlapged by annexations un-
der ~rtioles 29221~ and 2922a contain aimflar prorfsions,
we a*8 thereby referred to ~rtfeles 27848 and 2790, aa
amended, which are tax laws governing such dlstriots e
Section 1 of Article 2784e provides fn part:
“The Commlsaioners’ Court far the com-
mon aohool dLs%rfcts in its oounty, and the
dfstriot school trust&s for the %ndeperiuent
son001 dlstrrots tneorporatsd for school pup-
poses only, and trustees of XW.P~~.hrgh aohool
districta and the trust?rea of all other school
diatr.iSfete shall hasfiw powe:~ to ler~ and
aauae to be aol3.ect~~d Khe annual. t:exes end
to issue the ‘bonds herern nuthorixetd 0 c .I’
(Emphasfs added) U
“If an independent school. di.atPfot votaer
a maintenanae tax, the ‘board of trustees shall
thereafter smuallg levy end oauae to be aa-
aeased and collected upon the taxable proper-
ty in the limita of the drsltriot for the mafn-
tsnawe of the public frae schools of the aafd
dietriot swh ad velo~em tax aa the qualfffed
voteps of suoh district authorized at the elec-
tlon hold for that pul’poae; . D .”
Attorney Gansral. Opinion ~0.0-585 holds that
.
Hon. M. F. Kieke, page 3 (v-928)
the tax levy in an independent school dlstriot is made
by the board of trustees of' the district. To the asme
eiieot are Attorney General Opinions Ro O-2623, oom-
mentiug on the provisions of Articles 27% snd 2790,
and lo. V-375.
Opinion To. 0-6852 refers to Cadena v. State,
185 k.r.367 (Tex.Civ.App.19l6, error rd.], in whioh
Judge Fly stated:
"All property owned on the first day
; ~of January is subject to any tax authoris-
ed by lav, whether awh tsxea have been
authorised theretofors orplay be authorim-
,i e duriug the year,.aid
,..,, caube levied by
.> the body given the power.Ito~levy: at an
: tlmo duping the year. L@s nami~~ime
the levy of taxes ereuerely direotory,
as legal taxes oan be levied wheneverthe,
neoessity ariaen."
In oonneotion with thia~ snnoukd prinoiple of
In aaoordanoe with the statutes and the author-
itiOs~oits#i her&n, an independent aohool diatriot en-
lsrgsd by sntmxatl.on thereto of.8 oonmton aohool district
after Jsnusry lot, may tsx the territory comprising the
former taowon distriot in the same rear that it was an-
MWd. Ue amums in answering this question that the tax
has beon roperlyvoted by the distriot as enlarged. The
Board of e rustem of the enlarged independent distriot la
the body luthoslsed to make Its sahool tax levy. Taxpay-
lm vith ln th 6 annexed oommon school district would rs-
aeive oredlt ior, any taxes paid prior to the snnexation.
Proto X.8.D. v. Ebwr, supra.
In Attozm6y Geueral Opinions Ton. O-5990 aud
O-f&?6 it was held that an iudepeudsnt sohool diatriot,
sub& Zo khe p~mlsiona of Artioles 27 91 and 27 9 2
Hon. M. F. Kieke, page 4 (v-928)
(general laws applioable to indepeudent distriots) may
adopt either of two plans authorired therein ?or the ss-
sessmnt aud oolleotion of its taxes. It may appoint its
owu assessor-collector, or it may have the taxes sasess-
ad and collected by the oounty asaessor~olleotor, or
oollected only by the county tax assessor-colleotor, but
if asaeawed end oollected by the oounty aaaessor-oolleotor
the valuation of property must be the ssse ea for State
and county purposes.
Attorney General Opinion No. 0-4563 holds that
when a majority of the board of trustees in an indepen-
dent school district pre?ers to have the taxes in their
district assessed aud collected by the county assessor-
oolleotor, or collected only by the county aasesaor-
oolleotor, they shall be assessed aud oolleotsd, or ovl-
lected, as the oaae may be, by said oousty offloer and
turned over to the treasurer of the independent distrlot
for, which suoh taxes have been collected.
Fees or oozuziasions deceived by a oounty tax
ssseasor-collector for assessing and oolleoting school
taxes ?or an independent aohool,diatriot ars required to
be
__ aaaauuted
--_--_.- ?m to
-.- ~. the
.-~ county under the fee bill. Ati-
foles 9~3, 3891,
ton 00 y, 111 Tex.50,
SOP County, 144 3.W.2d ,314
hdam.aor. 1: A.YQ.Opinions Nos. O-194, O-6
&t&my G&ueral Opinion No. O-2967 holds that the gen-
oxal county bond required under Artlola 7249, V C.S.,
secures the payment of all taxes oollected by the oounty
tax sssessor-oollector to the proper parties; thst the
koaxd o? trustees of an independent school distwfct is
rot authorized by law to require a separate bond where
me oounty tax assessor'-oolleotor acts in such cspsolty
for the independent distriot.
With respect to your last question, we srs sp-
-Ised of no law which would authorize an independent
mhool distrlot to have the taxes on that portlon of the
distriot lying within a oity oolleoted by the city tax
sssesaor-oolleotor, and to have the taxes of that por-
tion of the distriot lying without the confines of a
olty oolleoted by the county tax asaeasor-collectar.
fsny oourt deolsious and opinions of tlae AttoPnej Gen-
era118 Department ooustruiug the prorlsious of Arts.
BG42b, 2791, 2792, and 10&b have been writton. Those
souoeru the authority o? (1) an isdependent aohool dls-
mot tax asseasor-oolleotor, (2) a county tax saaezaor-
. .
-. _
Hon. H. F. Kieke, page 5 (v-928)
oolleator, or (3) 8 aity tax assessor-colleator to aol-
leat all the taxes for an Independent aahool district.
Authorities an cited in A.G.Opiniona Nos. O-2152, O-
2687, o-3200, O-4563, O-5426, o-5990, O-6344, O-6949,
0-7008,. 0-7035, O-7097, and v-41.
With respect to the reference in your brief
that county-line independent school district taxes may
be aollected, vhere the dletH.ct board so elects, by the
respective county tax assessor-collectors of the coun-
tiea fn which the school district is situated, Attomey
General Opinions Nos. O-1407 and 0-2m5 hold that it can-
not be made the duty of the tax collector of A county to
collect taxes on property located in B county, the terrl-
tory of the Independent district located in B count be-
ing beyond the boundary of his ovn county. Art. 274 1 , V.
03.
An independent school dfstrlct,
pro-
perly enlarged of a com-
by the annexation
mon school distriat thereto under Article
2922a, or uader A%%iclea 2922~ and 2922a,
ray tax the territory annexed to it in the
are year in vhlch It vas annexed, provld-
ed the tax fs properly voted by the tax-
payers of the distfict as enlawed.
The board of tmwtees of the enlaPg-
g#strict has eutbority to make the tax
0 Arts. 27848, 3790, 2922L, V.C.S.
Under Articles 2791 and 2792, the
board of trustees of the enlarged dla-
triat may make 3% 'the duty of the Coun-
ty Tax Asseaaoz-Collwtoj- to asaeaa and
collect, or to collect only, its taxes.
A.Qi Opinions !ios. 04563, O-5990, O-5426.
Fees or commlssf~ons reaeived'by the
County Tax Assessop-Collector for asseas-
lng ard oollectfng sahoo'l. taxen fop the
enlarged district am required to be aa-
oounted for to the county under the fee
bill. Arts e 3883, 3891. v.CZ+..; Islohols
8ton county 111 T6X.S50, S?z-ET"
lor v. Brev&er County, 144 3.U.
Ran. 1. F. Kleke, page 6 (v-928)
26 314; A.O. Opinlorra Ro6. O-194, O-6344.
The @mere1 county bond required un-
der Article 7249, V.C.8., waures the pay-
ment of all taxma oollwted by the County
Tax Asse8sorColleator to the proper par-
tieu. A.G. Bglnlon Ro. O-2967.
Yours very truly,
AlTORNRY~RRRRAL
OFTRKAS
Chester R. Ollison
Asslsterrt
FIRST ASSISTANT
A'BORRRYGRNRRAL