OFFICE OF THE ATTORNEY GENERAL OF TEXAS
Eonornbla ‘d'. 2. knk
County %ttorsey, Delta Counts
Cooper, Texas
tion) tax rate, but
rrlnf$ to nnothr
distriat. Aoothor
cl&@; to and trans-
ccosd~ common schJo1
.:eriss It has no aChoo1
01 with the 75g rote ~does not Mre 01
ot any Ycliool ri.tAin-its distriot; the
a trunslerred by contract to an Indepen-
dart X;trfct .
"Isl event GUCh trax radaction n8y be 2Ad0 as 8bOVe
aentloned * will that reduction fro3 7511 to SO6 oamel -
rural tid, traasportation end high sahool tuition?
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:
After the ln&btedneea $3 thritm Sun%8 Wany ha8
been retirsi, t&e imwe from tbia mintesance
tex in exce86 of the reguisad SO@.minttena?ce. ,
txix my be use8 for p.ny iow?Zul soho gurpom
exaept increasing dr supplm6stfng any testoi3,er~s~
or dzinistmtive salerioe . . . . . . . ..a school
In r&g+y to your Slrst qiieatfon, we Birect .attentlo~ to :
th6 Solltwti~. strtutory ~rovi91038:
Section 4 of uWole Zif34, Vkmiix3ss Annotated Civil
Ytatutes * reads:
..~ .:_
: “4 . x0 tax ShQll be levied, collecteCI*
abrosatad, cXz.tiiniuhed,~or lncrerfmd, nail DO bonCs
shall be innu& haxwicer, until. each action h3s
been eut2orizs8 by Q mjority of th;s votes cast
at BE efection hal&. in the district for such pur-
gose, Et which none but pro~orty 'i&.xgzyiag queli- '~
Sled voters OS suah district shall bs entitl68 to
VOW.”
n.
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drtfc;le Z793, Vernon’s Aaaotated Civil ~tatuter, reads, _I
la past: _’
“Th6 co:~~ia~ioa%ra
cmrt, at tli0tir?ia
or lovgln&
WAX%8,for aclulltg purposef3 ( shrill nlmo levy. u.pon 831’ text
able property within any coxioy? Lnchool dietfiat, the
rzte of tax 80 voted if a specific rate has beon votsd;,
otherw:ze said coirrt el;pll levy ,.cuch a rate within the
lldt 80 voted QE km bean daterxalned by the board OS
trustaoa of said dilsfriat azd tZ1e ooaat~ 8UB?riateadeat
tho 0ouaty siiperiatendeat.
ai V~CW atotutbry
or the ri&g~,oinr; prov Lelons, four rim
as f+ollowst
rpa8tlon is aaswa,rtsd
_
(4) If said 73$ tex rate ma i~peclflcally landed on
itself by vote of ‘said &istrlot at leaot two year8 ago, s&ye aaa
oa3y be Uinlrishl by coaplylng with the psovisiona or Art~ols 8794;
Vernonte Anzot&.ed Civil YtntuteQ.
:
(b) If said 73$ tax rnte was vat@& on itmlt by said -’
distrfct.ae II mxl~~ u.nd not 6 s?eaific rate, nail euch rata hzs been
court by.tbe county siquri&m@ent." he Art. 2795 fate.
iiagardiq the aocond qucatlor? eubrA::t,ed, We ffad ".?Y " ' ~,
tRat Jectim 2 cf &tlcle 1 of Sonem 3111 307, 49th L@lala-- '.
twe, &egul1cr serisisn, reads, in p.crt, RQ follows:
%@C. 2. Tax Levy. HSI ach~~ol dintrict
shsll be eli&ble to raoeiua any type of aid au- '2.
thori.zoQ UJI&% the ~,rOvfolons of this iict uzleoe
it shall be providing for &a amaal ~u~)g~~rtor
its aohoole by, voting, levying, azd ooll.eotiog
for t&3 current ooh0Ol yeor 61,local zaintename
school tgx Of .mt leas than Fifty COzlIi3 (50g) cn
th0 One &&ire& Oollars (~100.~0~ gi pzopOr+vdlua~. :
j
tion In t?.le entins %iBtPfCt.
%o sclrool district will 'b0 eligible for atd
under the~provislons of this.Act which hsa reduced .Y*'
its tax rate within the two yeara km3dlatcalg ,pre-
cedfng the ymx for.whPch aid LB epplied for here-
uncisr or’~whla~~htas reduced its tax valuation in
ardor t3 show budgetary needr * * +e
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P&f roregoing provisionfi 0Z Sea. 2 are plsin and
unixzbi&itoiie. They zzust be coqlied with in order tar say 8ohool
dlstr~ct to bo eligible far any type of aid. It oould makeno .:
!
dS.Z’srenoe wh~thar R sohool 13 comboted wlthln said dfstrict .
or tie ohildror therein am tsaas8crrad by oontrnct to an in-
depezu3eob dismict. TR.eralm6, it i8 the optnlon of this de-
gurtccnt that ~hi)ul0 mid tzx rate of 756 be reduced in~aither
acaner, as hereinabove set forth, said school dietriat ‘~$11 ‘be
ineligible for my type ‘of al4 ior tho naxt tsro (scholostlo)
yams. This op&nion applies only to local maintenance tax rates.
very truly JmarB, ; ;,