i
HonorableVera V. Fogg
Countydtt6rney
HerdsmanCounty
'@enah, Texas
Deer Madam: OpinionNo. O-5552
Rer. Effectivedate of the in-
creese~fnthe schooltax rate
es euthbrizedunder Rouse Bill
800, 49th Legislature.
Yourletterof SeRtrnnber25, 1945, requestingan opinionfrom
this department,reeds es follows:
"At the requestof the local tax assessor-
oolleotor,I am suhnlttingthe followingquestions
for your ruling:
"When may the raise in sohooltax bsomne ef-
feotive,after it has been authorizedby vote as
set out in House Bill No. 800, passed by the 49th
Legislature?
"As you of cburse'know,all tax rolls are now
preparedind colb otionof taxes on them will begin
Ootober1. It oooursto me that it muld not bs
possibleto ass868 and collectan additionaltax for
the ourrentyear, but I shouldlike your opinionupon
this.
"If it is lnombsxt upon the tax assessorand
oolleotorto asssss an idd~itionaltax for schoolpur-
poses inmediatelyafter the vote authorizingthe raise
in rate, naturallyit will take time~topreparethe
supplementalrolls.' Ih the meantime,mellytaxpayers
will'havepaid their taxes fdr the currenttaxable
year, and the usual tax receiptshows paymentin full.
"Under these oiroumstanoes, couldthe tax col-
lector oolleotthe additionaltax for the ourrent
year based upon the raise authorizedby the above
act df the Legislature?Would the taxpayerhave any
reootirse, should'hedeoide an additionaltax for the
ourrentyear was unfeir,in that he had theretofore
..
Hon. Vera V. Fogg, page 2 (O-6852)
paid whet he thoughtwas all his tax bill for the
currentyear?
"Ia the event this additionaltax oan bs
essessedand oolleotedfor the currenttaxableyear,
who will furnishthe forms sad reoeipts,usually
seat to the tax molleotorby the State?
'Ya den readilysee the exteat of the boafus-
ion whioh would result~fromtryingto assess sad col-
lect en additionaltax,even though the bill bsosme
effectiveJune 4, and electionshave been held in
some sohooldistriotseuthoriziagthe raise in rate
forthe ourrentyear. However,I can find very little
law to substantiatethis idea, so we shall bs grete-
ful for your easwerto these questionset your eer-
liest 0onvenieaoe.s
House Bill SO0 is oodifiedin Vernon'sAnnotstedCivil Statutes
es Artiole 2784e. We here quote the portionof House Bill 800 pertinentto
this inquiryes follews:
"The oommlssioners'oourt
for the commonschool
distriotsin its county,and the dist5dotschool
trusteesfor the independentsohooldistrictsinoor-
poratedfor schoolpurposes only;shell have power
to levy sad causeto be oollsoted,the annualtaxes
sad to issue the~boadsherein authorised,subjeotto
the followingprovisions:
"1. In oommonsohooldistricts,for the furth-
er mniatenaaoeof publio free sohoolssad.theerection
sad~equIpPeat of schoolbuildingstherein,a special
tax; and ia independentdistriotsfor the meinteaanoe
of'sohodlstherein,aa ad valorem tax not to exoeed
#I..60on.the#lo0 valuationof tnxeblepropertyof the
distrlet.
“2. In eommoa sohoolaad.ladepsndeat
districts,
for the purohase,oonsfruotion,
repair or equipneat
of'pu%liofree sohoolbuildingswithin the limitsof
suoh dlstrletsand the purohaseof the neoessarysites
therefor,a tax not to exbeed 60# on the #LOO valua-
tion, suoh tax to be for the paymentof the eurrent
intereston sad providea slakingfund suffioieatto
pay the principalof bonds whioh said distriotsere
empoweredto issue for suoh purposes.
“3. The susouatof maiateneaoetax, togetherwith
the'smountof bondinxof rw district,shellnever ex-
oeed $l.SO on the ho0 valuationof taxable property8
sad lf the rate of bondtix,togetherwith the rate of
.
Hon. Vera V. Fogg, Page 3 (O-6852)
maiateaeaoetnx voted ia the ~distriatshnll lt eng
time exceed$1.50 on the.#lOOrnluntioa,such bond
tax shall opalrteto reduoe the maintsa&oe tax to
thi differenoebstweeathe rate of the bond&x end
al.50.
-4. Do’tu shall he levied,oolleoted,ebrogat-
ed; diminishedor iaorenEed,nad no bonds &all be
insuedhereunderuntil such notion has been nuthorired
b y l majorityof the votes onst nt na elestioaheld ia
the distriotfor such purpoesc~, nt which none but prop-
erty taxpayingqualifiedvoters of suoh districtsbll
be entitledto vote.”
The fomer lnw (Artiole2794, RevisedStatutes)was in sub-
lrtaatielly
ths *we laaguae’sxoeptthat the tax’oeilingia Sections1 and
? respeotively,wns&at 11.00 instendof #l.SO.
It mill be noted that the lnw gives the power of levyingthe
tnx to the commissionerr’ oourtor the rchooltrusteesrespeotivelyand
thet’thevote of the people referredto in Bootion 4 merely nuthorisesthe
levy, but Is not *he levy itrelfo
The &mmibsioa of’A psals”hbld.iaYorktonaIadependbntSohool
Districtv. Mflerlmch, 12 6-W. P26) 130, opinionby Judge Speer,that P
vote of the psople l
uthoriaiagthe tnx 10vy ia questionwe not effsotive
to imposen tax until the sohoplboard nofuallyordsrsd,fhelsvy of the tax.
. ,.. Sea al80 Geffertv. Yorktowakrdependeat6ohoolDistriot,290
8.11. 1053, by the Cusm&ssioaof Appeals, wherafaJudge Spser held that where
no valid lsvy orderwa# made by the sohoolbonrd, the fax couldnot bs en-
foroed.
It would be the duty of the assensor-oollsofor thereforeto
neseas propertyia 0-a nohooldistriofrviaiooordsaoewith the order of
the scamissioaers’ sourtlmiag the tnx: nad in nay independentsohool
distrista,for mhioh he ir requirsdto reader service,he shouldadhere to
the’rnte’rbt for-thinthe levy by’the’boardof,trurtseaof the distriot.
Siaoe’tb nssrisor-bolleotor of your wunty ha6 llreedy preparedhis tax
rolla;Ve sssumethnt +e oommlssionerr~ sourt sad the boards of any inde-
peadsatnshooldintriosiavolvadb+ made thrii aanucrl lwies for this
venr and so.oertifledto the’nenrssor-oolleotor. If this be true, no
idditioaaltu may bs lsvlrd.
‘.. ~n’oliver v.’ Cermier, 39 Tax. 396, the rohool borrd lsviedn
tax of one-halfof one peroeat. Thir bonrd waa removedfrom offioemd P
new bonrd duringthe *NW yenr lwled the legalmuimm~~ of one psroent.
The SupraseCourt, speskiagthroughJudge Welker, said:
Hon. Vera V. Fogg, Page 4 (O-6652)
M think the first levy was legal,but that
the second,bDerdof directorshad no such power es
would enablethan to set rside the former levy,
under which the tax ought to have bsea,oollected.
The Legisleturevested.iathe sohooldirectorse
discretionary power to levy suoh tex as in their
judgmentthe public necessitiesrequired. This dis-
.orstionlhea once exercisedin fixing the amount
of tax to be levied for epy one:yeernas ~exhausted,
end the second boerd,of'direotors could not rwise
end ~setesidethe discretioawy ection,ofthe former
board."
.~
Accordingly,since the governmental 'agenciesin,questionere
without power to levy en edditioasltax this year, it is not necessaryto
ensweryour remainingquestions.
As previouslystated,we are esswning for the purposes of this
opinionthat valid lwies have been mede by all govermnentelagenciesinvol-,
ved prior to preparationof the tax rolls. Eb cell your etteationto the
feat, howwer, that if e levy has not beenmade for this yenr, the question
of P double lwy would not be involved. The commissioners' court for the
common schooldistriots,or the schoolboerd in en independentschool dis-
trict, couldin such cesemake an original'ibvy for the iaareesedrate euth-
orired by statuteend a vote of the people.
In the cnse of Cedeaev. State, 165 5.X 367, errorrefused,
Judge Fly stated:
"All propertyowned on,the first dsy of Januaryis
subjectto nay tex euthorisedby law! whether suohtexes
hevs'heenauthorizedtheretoforeor may be authorized
duringthe year, end oen be lwied by the body given the
power +a levy et any time during the year. laws nsmiag
the time for t&s levy of taxesare merely direotory,end
legal taxes cea bs leviedwheneverthe neoessityarises.
'To the ssme effect,see Pyote IndependentSchool~Distriot
v.
Dyer; 34 5.111. Appeals),end Blewettv; Ri&ardson
(26) 576 (Ccusmission‘of
IndependentSchoolDistrict,240 6.K 529 (Commissionof Appeals).
Very truly yours
ATTOFNRYGEBERALOFTEEAS
JAScdb:egw By /s/J! Arthur
~. Saadlin
m.OCT 28, 1945 J~.A&h&Sendlia
/s/GRCVER SELLERS AFPROVED Assistant
ATTORNEYGR?EF&L OF TExhS OpinionCommittee
By B VIB
Chairman