OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Hon. Bruce L. Parker
county Attorney, orfayOounty
P88pa, %Xb8
opiaion Ho.o-7375
Re: Authority of colpl
vlthout bonded in
41.50 tax rate pe
Ve have your letter of A
you repueat, on behalf of the Su
School8 of Oray County, an opin
on the follovlng quertlonr
by the proper 01
erence to Article
27840, v, A. c.
Actr 1945, chbpte 8 b8 fOllOV8:
8loner8 ocurt for the
countr, and the dir trlat
ndent rchool di8triot8
08 Only, 8hr11 h8Ve POVer
ollocted the annual taxer bad
buthorlred, rubjrct to the
on rchool dirtriott, for the further
ubllc Sree 8ohool8 and the eawtion and
of 8chool buildlngr therein, b 8MIJir1 tt~;
md in lndepend8nt dirtriatr for the aaintenoe of
8cbool8 thotiin, UI ad valorm tax not to exoeed One
Dollar and IviftrCent8 (41.50) on the one hundred
dollar@ vbluation of taxable property of the di8triCt.
.
6.53
Pan. Bruoe L. ?brker, -90 2
“2. b 0-m rohool bnd lndopondont di8triOt8,
for the purahb8a, oonrtruotlon, npblr or equiprent
Of pUblie in0 8obOOi bUildbig Vithin th@ iii&it8
Of 8Uoh di8triat8 rod
purohra tb
of the n.0088~~~
8it.8 th.NfOr, b tU not t0 0%8OOd fifty O-t8 (504)
0 th. dsI@huDdrvd dOlbM VblU&tiWi, 8UOb tbx to ti
for the pbywnt or the 8UFFUkt intWW8t aa bnd pro*lde
b 8iXikh@ fund 8UffiOiUIt t0 mf ah0 prinOlpr1 Of bond8
vhioh 8bid dIrtriot bM 8mpovrrod to 188~0 for ruob
plmp0r.r;
"3. The uoAt of wlntenbnao tax, togother vith
the mount of bond tU Of any dLtriot, 8hll never
oxcoed 0810Doltir bnd lrifty OMt8 (41.50) on the one
hundred dolbm ~luatloa of ‘kublo property: and If
the nto of bond tax, together vith the rate of ~paln-
tMbIiC0 tU VOtdd in th. dirtriot 8hd1 bt bl&y t-0
oxmod On0 Dollbr and ?iftJ Coat8 (41.50) on the one
hunbed dOllbN 7blUbtiOQ rueh bollla tU 8hd1 o~mte
to reduc8 tho urlntenance tu to the dirromoe betveen
the rbte of the bond tu bnd One Dollar bnd Fifty Cent.8
(41.50).
'1. Bo tar rhall bo levied, collected, bbrogatod,
dlalalrhed or lncreb8ed, bnd n0 bond8 8hs11 be i88UOd
hereunder until 8uch botion h&r beon buthorlzed by b
8AJorlty of the vote8 cart bt &a rlootioa hold in the
dlrtrlot for ruch pUl"pO8OD, bt vhioh none but property
tbxpsyw qualified voter8 Of such dirtriot still be
ontitled to vat..
"5. All PrO~rtJ b88088ed fO2' 8OhOOl ~08.8 in b
0088Oa rchool di8triot 8h811 be b88e88.d bt the lWt0 Of
tblU@ Of pro~l’ty b8 8bid prOpWtJ i8 b88888.d iOr Stbte
bnd county purp08.1.”
Heferrlng to the bbOV0 quoted rtatutb it vi11 be
8een that Section 1 the-of clobrly buthoric.8 b WXSMRB
ad ralom tu for both omon and ladependent rchool dlr-
trlctr of $1.50 on the m Hundred Ikllw-8 velution of
taxbbh property Of the d.iirt?iGt,
8lUh tu t0 be 10vled for
th. ml9080 Of MhltMfU¶dO, ONo tfw. b a d
lqUi~*nt Of 8OhOOl
building8 thereln. By th0 pFOV18hXI fir8eOtlOn 4 Of 8UCh
statute, no tax may be levied unlerr huthorltedby 8 ujorlty
rote ot the qurllfled property taxpaying voter8 of the dl8-
trl8t.
654
Hon. Bruoo L. Pbrker,pafp 3
a00tiath 3 0s the bbov. ._8tb~.tUte
lxprO88ly QMvide8
thbt in the lvrnt bond8 bM toted by the dirtriot bnd b bond
tu levied themfor punwnt to &&ion 2, much bond tos vi11
opento to nduao the 8blntMbnoo tbx to tho dirroMn00 k-
tvoan the mto of the bond tu (vhloh my not lxeaed 504)
and the tokl of 41.50 mulmm for both miatonanco md bond
JNlF&308.8. In other vordr, IS b 41.50 Mintubnoo tu hb8
boon voted ud lovied and, rubroQuently, b bedd lrruo 18
buthorlmd togethrr vlth b 35/ bond tu therefor, then the
ulntonbnco tbx vi11 bUtOMtitXd1~ b8 nduood to 41.15 80
thbt the totbl bd vblon8 tu of the dlrtrlot vi11 not
orcoed $1.50.
We bn unable to rind my requlremnt thbt a
or independent rchool diltriat mart lnour bonded
caplllon
Indebtednrrr before ruoh dirtriot i8 buthorlzed to levy b
8axlmm bd valorem tag for malntenanoe purporor of $1.50
on thr 4100 vrlortion of property of 8UCh dirtriot, md
the bbovo-quoted rktuto eXplu88ly nOgatlw8 any 8goh
oon8truotlon.
You are thsrefoxw advised that your question 18
amvered In the bffiI%btiVe.
Very truly yours
ATTOXHBY OEIlpRALOF lrraas