‘1
AUSTIN 11.TEXAS
PRPC& IDANIEL
September 3, 1947
.
Hon. Bun I.,. Hutchinson Opinion NO. V-364
county Attorney
Bow10 County He: Whether voting bond tax
Boston, Texas In Leery CommonSchool
Digtrlct No. 17 increes-
ed over-all tex rate to
$1.50
We refer tb your letter of resent date, which
submitted for our conslderatiou fects in substance as
follows :
“The County Superintendent of Bowie
County actlag with the School Board of,
Leery CommonSchool Diatriot, No. 17, has
certified to the Commissioners’ Court that
for said district school purposes an assess;
meat at the rate of $1.00 for loaal main-
tenance purposes and 506 for bond purpoaea,
making a total of $1.50 on each $100.00 val-
uation within aaid district, is neceseary for
the 1947 - 1948 school term.
“OR April 6, 1929, the .digtrlct in a
malntenenoe tax election voted a tax levy of
one hundred oents on the $100.00 valuation
for local maintenance of the school. At said
time the diatrlct had no bonded indebtedness.
Immediately after said election, the district
voted bonds for school building purposes for
which a 504 bond tax levy was necessa
reason of the provisions of Article 27“35’
4, ?C.5.,
and particularly 3ubdlvision 4 thereof; which
fixed the maximum limits which a school dis-
trict may levy for maintenance eud bond taxes
at $1.00, It was necesserg that 50# of the
maintenance tax money voted be set aside to
service t.hese bonds. In 1945, these bonds were
paid off, and the district levied 8 local main-
tenance tax of $1 .OO.
Hon. Bun L. ‘Rutchlnson - Page 2 (V-364)
‘On January 18, 1947, ,the district voted
w school house bonds end. cuthoriaed a levy
for payment the~reof. There 19 B
necessity for e bond tex levy of 504 to serv-
. ice these bonds. See attached order.geclering’
results of malntenence tax’electlon held .ln
1929, order declaring results of school ,bohd
election held’in Jenuery, 1947, order euthor-
lelng leruence of 1947 bonds, and the petition,
order end notlae of 1947 bond election.
“Query: Ijes thls school district euthor-
leed a lovv of a $1.50 tax, $1.00 of which shell
.be’levled ~8s e local maintenance tax and 504 or
Which mey.he levied as e school bond tar?
‘In our opinion’ the ~distrlct ,voted en over‘,-all
text of’)l;OO ,for malntenence and bonds In 1929 (which
at thet time was the maximumstatutory limit), ,Thls
llmit~wea not changed .by the bond eiection In 1947. ,The
new atetute, ‘Article 2784e, Vernon’s Civil Statute, ‘~
passed by the Legislature in. 1945 raises the amount of
maximum tex sllowed ‘to $1.50. However, lti order t’o
lncreeae the tax race of $1.00 prevl.ously voted .by the
district, 8n election must be held for that apecffic
purpose. .Thls vas not done in the bond election .$n 1947;
therefore, the voters hed the right to assume that the
tex ‘voted. to service ,thls bond issue would bo taken out
of the $1.00 meximum tax previously voted. youretten-
tion is orlled to the following lan uege used In Section
4 OS the above mentlonad Article 27 84e:
“No tax shali be levied, collected, ab-
.rogete~nlshed or’increesed end no bonds
shell & laoued hereunder until such action
he8 been:euthorized by a mejorltp~of the votea
cast et an election held in the district for
such purposes. . .” (Emphasis ours].
The Import of the above quotation from’ the stat’-
ute lb that in order .to Increase the maximumtax (which
a~,previoual voted maintenance tax Is, since according to
Artlole 27 d 8, the maintenance tax Includes any euthorlaed
bond tax and lo reduced, thereby up to 50# ,when the maximum
voted tax is exceeded) the qualified voters! in the dlstrlct
must speclficellg’so dtreat in an election.held for thet
purpose .
‘.
Ron. Bun L. Hutchinson - Pege 3 (V-364)
A slmller question to that presented by you
was answered in a prior Opinion (No. 0-2316) of thl3
Department, and while the fects are somewhat different,
the same theory of law and reasoning are controlling
of this case. We enclose herewlth 8 copy of that opln-
ion.
SUMMARY
A CommonSchool District is not authorized
to levy 8 $1.50 tax, where q eximum malntensnce
tax of $1.00 had been previously Buthorlzed and
a majority of the qualified voters of the dls-
trlct approved a new bond Issue and 8 509! bond
tax. without votina on a uroDosltton to increase
the~maxlmumtax raze from-$l:OO to $1.50. Art.
27848 V.C.S.
Yours very truly
AT'JORNEZ
GENJZRAL
OF -3
Assistant
EHS/lh
APPROVED:
pTTORNEYGENERAL