OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Hon. D. H. Utley
county Auditor
Clay county
Henrlett+, Texas
Dear Sir:
Your request ior op received allacare-
fully consideredby thlr depa ote from your w-
que8t a6 follovs~
t is made up
lar dircouat for
owed on this
e claased as an
riot, and the right of
th the School Board?*
How claesed
"Rural high school dlatriota aa pro-
vided for In the preceding article shall be
clawed as common school distrtcts,and all
other dletrlcts, vhether oommon or independent,
compasing such rural high school dlatrlot shall
~-Hon. D. H. Utlei - Page 2
be referred to In this Act a8 elementary school
dI3trIota;protided tAat all independentschool
dlatriots enl~&~ed by the annexationthereto
of one or more 0011110~.
school districts as pro-
rildedfor in Article 2922s ahnll retain Itr
status and nut as an independentschool district,
and s&l1 oontiaue to operate as an Independent
sahool dlrtrlot mder the provlrlonr of the ex-
isting lava and the laws henaStor enaoted
governing other Iad&endent sohool districts,
except as othervIre'provldedfor herein."
Article 29224, Vernon's Annotated Texas Civil
Statutes,reads in part a8 follovsr
"The aon$rol 8nd management of the
schools of~a rural h&h aahool district, ertab-
llshed under the provIsion of this Act, ahall
be vested In a board of seven trustees, elested
by the qualified votera o? the said district at
large, who shall be elected and nerve In accord-
ance vith the provisions of Ckaeral Law relative
to comma suhoo~ districts, except as may be
otherviseprovided herein;. . .
Article 2922L, Vmnon's annotatedTexas Civil
Statutes, reads aa follows:
"The boar&o? a lruralhigh school
district provided for in thlr Act shall have the
paver to levy and collect sn annual ad valorrr
tax not to exceed One Dollar (41) on the one
hundred.dollarsvaluation of taxable property of
the district for the.maintenance of sahools
therein, and a tax not to exoeed Fifty (50) Cents
on the one hundred dollars valuation a? ~taxab&e
pri)pertyof the dlstrlct for the purpose of pur-
.oh&sing,oonatructing,repairing,or equipping
publio free school buildings vlthIn the limits
of such dlstrlat, and the purohase of necesttary
sltea therefor provldlng that the amount of
maintenance tax, together with the aaount of'bond
tm of ths district shall never exceed One Dollar
(41) eonthe one'hundreddollars valuation of tax-
8’78
Honr I).~3.Utley - ?age 3
able property; and pro;Olded?urther that no such
t+ ehall be levied and no auoh bonds ahall be
iabued until after an election shall have b&en held
vherein a majority of the qualified ta%payIngvoters,
voting at said election, shall We voted In favor
of the levying of aald tax, or of the iaauano4 of
said bwda, dr both, as the a&se may be, and which
-electloinshall %IIaocordmce tith the law
be held l
nov governing such eleotlona In oomon school
dlatrlota,or dIatrioCa included in a rural high
school district or annexed to a co-on or Independent
aohool dlwtrlct, as provided for herein, ahall be
oontlnued In force until such time as a unliorm
dlatrlot or maid common or Independentdistrict as
enlargedby the annexation of the said conon school
dlatrlcta thereto. The bolardof tmateea ofeuy
rural high school district may appoint an aas~eaaor
OS taxes who shall aaaeas the taxable property vlthia
the lImIta of eaId district wIthIn the tire provided
by elisting l&ra, md said aaaowment shall be
equallaedbr the board of ermall.ration composed of
three (3) members appointed br the boird of trustees
of said glatrlat. Tha arid board of equallsatlon
shall be composed of legallr qualified voters reaIdIng
in said diatrlct, and ahall hare the same paver and
authority,w# be mbjeut to the a&me re~trlatiima
that now govern such boards in Independentaohool~
dlat~lcta. The tu assessor horeln pruvlded for shall
receive such compensationfor his services as the
trustees of raid district may rllow, not to exceed tvo
(2) per cent of tuea assessed by him. The oounty
tax collector shall collect such t+x and shell receive
one-half of one per cent for his services for eol-
lectlng such tax. guch tax when oollected shall be
deposited in the county depository to the credit Of
such ruml high aahool dlstrlct. The tax aa~aeaaor
herein provided.?or shell rake a oomplete list of all
assessmentsawls by him, and when approved by the
board of trueteea shall be aubritted to the oounty tax
collectornot later than Mptember 1st of each year.
"Provided that~in counties having a population
of leas then eight thousand, maven hundred (8 700) snd
am-i than eight thousand, five hundred (8,5001 scoordlng
879
Hon. D. H. Utley - Pat344
to the last Federal Census, rural high aohool
dlatrlcta composed wholly of common school
dIatrlota, such rural high school districts
shall not have the authority to appoint its tax
asaeaaor, board of equalization,nor tax collec-
tor, and the taxes thereo? shall be aaaesad
by the cixnty tax laaeaaor and collectedby the
county tax collector a3 In common school
districts. Aota 1925, 39th Leg. p. 204, ch.
59; Acts 1927, 40th Leg. 1st C.S. p. 206, oh.
Acts 1987, 45th Leg. 2nd C. 8. p. 1923,
2!.2
i l il.”
Henrietta, Texas, la located In Clay County,
Texas. The population of Cla County, Texas, acoordlng to the
190 Federal Census was 12,52f Inhabitants. Therefore, the
last paragraph of Article 2922L, aupra, la not applicable
to Henrietta Rural High School DIhtPlot.
ConatrulngArtIolab2g22band 2922L, aupra, this
departmentin Opinion Ho. O-2299 said:
%lthout the special.provisions oontatned
In Article 2922L authorizingrural high alahool
dIatricta to appoint their own aaieaaors (and
board of equallaation),such dIstrIctabeing classed
as omn school dlstrIctq,QyArticle 2922b would be
governed by the laws reletlng:to auoh common aohool
dlatr~cta. We do not bel1eve~~tha.t Article 2922L
was meant to make it mandatory'uponrural high
school dlatrlota to appoint their own aaaeaaora and
to prevent their using the assesamentamade by the
county tax aaa4aaor. Bather we believe that It was
intended to give such dlstrlota a oholce 3.nthe
matter, allailarto the choloe given the boards of
trustees of independentschool districta with refer-
ence to tax aaaeaaor8 and collectors."
Article 7255b, Vernon's AnnotatedTsxaa Clvll
StW&W reads as follovar
"All tapayers .ahallbe allowed dla-
counts for the payment of taxes due to the
State and all governmentaland political aub-
divisions and taxing dIstPict8 o? the State,
said discounts to be allowed under the iollow--
ing conditionsi (a) three (s) per cent dla-
Hen. D. 8. Utley - Page 5
count on ad valorea taxes &e the State or due
any gov4rnm4nt8lor political subdivlalonor tax-
ing dletrlct of the State, I? such taxeu are paid
ninety (90) days before the date when they would
otherwise become delinquent; (b) two (2$) per
cent dlacount on ad valorer tuen due tha State
or due any govemmeatal or polltloal lubdlvS.alon
or taxing dzfatrldta? the State L? such tuea are
paid sixty (60) days belam the date when they
would otheruisi beaome ddlkquenti (c) one (1s)
per cant dlaoount cu1ad Valomm taxes due the
State or due any governmentalor polltIual aub-
diolalon or tuIag diatriot o? the State, I? auoh
taxes we paid thlrtp (30) days before the date
vhen they would othemrlae becoma delinquent.
Provided, hoveveI, that the prevlafona o? this
section shall not Spply to vat&r Imprqvemnt
dlatrlcta, IrrLgatlondiatr?icta, and levee dls-
trlate, water control dlatrlota,and othergove+n-
msntal aUdIvIsions, oltIea; tovna and independent
school dlatrlcta unless and until the governing
body o? auoh water Improvementdlatricta,lmlga-
tlon dIatrIcta, levee dlatrlcta,water control.
biatrlCte,and other governmntal aubdIvlalona,
cities, towns or independentschool diatrlota by
ordlnauoe,resolution or otier, 3hal.ladopt the
provisionahareof; and ln the event any suah water
lmprovememtdistrict, irrigationdlstrlot, levee
dlatrict, water control district, md other govem-
mental subdIvIalona,city, tovn or Independent
school district elects to alla* such discounts,
then tha governing body ,o?e&oh water Improvement
dlatrIct, and other goternmentelaubdlri&na, city,
town or Independent aohool district, aball have
power, by the ordlnanob, resolutionor order
levying the 3.nnua.ltuea, to dea te the montha
in vhloh such discounts of threeIf- %)per cent.,
two (2$) per cent and one (1%) per aent reapeatlvely
shall be allowed, but ia no event ahell the same
apply to split payment of tsue8.”
Construing Article 7255b, aupra, this department
In Opinion lo. O-6124 said;
*This artlole, as It new is in .e??eet,
was paa3ed by the 46th Legislature,Acts of 1939,
Senate Bill 402, and in general authoricesdia-
count on ad valoren taxes for early payment. It
Hon..D. 8. Utley - Page 6
Is observed that ths statute allova,a.Utaxpayers
discounts for the payment of tuea 'd . . c&e-to
the State and all governmentaland political aub-
dlvlaiona and taxing dlstrlots of the State, said
discounts to be allowed under the ?ollowlng con-
dltlona;. . .‘
"But aa to 'water laiprovemsnt dIatriota,
lrrIgatIondistricts, and levee dIatrIcta,water
oontrol dlatricta, and other governmentalschool
dlatrIcta~ the statute by its terns makataIts
provIaIona Inapplicableunless auoh N
districts,all of vhloh are ammorated In the
statute, and other governmentalaubdIvIaionaadopt
the statute by the goverUng body of such tulng
district or other governmentalsubdlvlalon. I?
the tax- districts enumented In the statute or
other governmental aubdIvlsIanaadopt the pro-
visions of the statute by ordinance, resolutlon'or
order, then such tulng dIatrlot or other govem-
amntal aubdIvlalonIs entitled to the Wneflta
thereof, ra4 not othervIse."
We enclose herewith a copy of Opinion No: O-6124
and also a copy of Opinion 80. O-6290, a vex-7 canprehensive
and exhauatlveopinion which folloua oplnlon~ilo~~ O-6124.
Your letter states that Banrletta Rural High School
"was made up of a number of comma aohcol dlatrlc~a, which
have been consolidatedwith an Independentschool diatrlot and
all are now known as Henrietta Rural RIgh Sohool." You do not
state, however, whether Henrietta School was an Independent
school district prior to the formation of the rural high school
dlatrlot, and rour letter does not give Nl details vIth
respect to the organlaationof ths Rural JBgh School District.
The full facts amy show that Henrietta Rural High,School alght
be olasaed as an Independent school dlatrlot under the terms
of Article 2922b, aupre. However, we do not have au??IcIent
facts before us to determine that question. I? the facts
ahov Henrietta Rural High School should be classed as an inde-
pendent school dlatrlot, It would be our opinion that it-would
not be &story that discounts be allowed for the early
payment of tuea due the school district and that tha right of
discount would be optional with the school board. I?,the
discount la allowed it would have to be We by proper,&uthorI-
zation of the school board as pointed out in Opinion lo. O-6124.
,'Hc& 0. Hi ~Utley- Page 7
Regardless of'whether Helirlett8Rural Rlgh $oh&l
Dlstrlct Is teohnlcallyclassed as an independentschool
dlstrlct, if the further facts show that the sohodl dlstrlcrt
appointa a,t& sotiessorfor the district, as outlined by '.
Article 2922&, it vauld be our oplnlon under said facts
that It veulg not be mandatory that dlscouuts be allowed for
tbs early~~paymentof taxes due the school dlstrlot an&that
the right of discount would be optional with thwsQhoo1
board. Also, if such discount wan alloved it would hive to
be made by proper authorizationof the rahool board as
pointed out In O~lnlon go. O-6124.
very truly yours
AT2ORREToBlIEBuOFTEw