Untitled Texas Attorney General Opinion

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