Untitled Texas Attorney General Opinion

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