HonorabIe~T.'M.Thimble
Firt Assistant
State Superintendent
of Public Instruction
Austin,Texas
Dear Sir: opinionNO. 0-6550
Re: Under the facts submittedvhat tax
rate can be assessedand oollected
by the independentschooldistrict
that IS to be fOFm?d in Jefferson
County?
We are in receiptof your letterof May 3, 1945, In which you enclosea
letterfrom Mr. W. 6. Holloway,Superintendentof the Fort BachesSchools.
Mr. Hollovaysubmitsthe follcwlngquestion:
"The presentboard vould like to lomv the followtiginformetion:
(1) lo. 16 was formedby special'lawof the 39th Deg., H. B.
#5, Ch. #153, page 363, which grantedNo. 16 the power to
asseas aud collect the $1.50 tax rate. The board would like
to know if this $1.50 tax rate cau be assessedand aollected
by tha independentdistrictthat is to be formed. (2) If the
$1,50 tax rate vi11 not be legal for the independentdistrict
that is to be formed,what Is the status of the school tax
rate, that is, will the independentdistrictso formedhave
a $1.00 tax rate es providedby the generallaw, or will tim
independentdistricthave to vote on the tax rate? (3) If the
independentdistrictshouldvote on the tax rate of the
gauerallaw as providedof $1.00, and should defeat the $1.00
tax levy,what would be the status of the bonded indebtaduar8T"
Replying to the foregoinginquiry,it is our opinionthat since Common
School DistrictWo. 16 vas createdby a speciallaw grantingit the power
to assess and collecta $1.50 tax rate, such paver would not follov to
an independentschool districtafter the conversionof Comon Sahool
DistrictHo. 16 into au independentschool district. No. maintenance
tax could be collectedby the %z@nmdent school~district~lintil euch
district,by a vote of the qualifiedpropertytaxpayingvoters of the
districtauthorizedthe same. In the case of Pyote Independent
SchoolDistrictv. Dyer, 34 5. W. I2di exact page 580, the Court mid;
- -
HonorableT. N. Thimble,page 2 (o-6550)
"* * an the countyschoolboard of Ward County enteredits
order creatingPyote independentschool districtout of old
commonschool districtBo. 4. the old districtceased to
exist and all maintenancetaxes theretoforevoted by it ceased
to be in force. This being the case, no power existedin any
tax levyingbody to levy furthermaintenancetaxes on the
propertyof of the districtuntil the new districtshouldvote
such tax in the way and manner providedby law and by the
Constitution.Futhermore,the commissionerscourt never has
the powertolevy me&enance taxes for independentschool
districts.Such tax must be leviedby the local board. R. C.
S. of Texas 1925, articles2784 and 2790; also the local beard
usuallyleviesall bond taxes of an independentdistrict.R.
C. S. of Texas 1925, arts. 2784 and 2788. There is one
exceptionto this rule, and in our opinionthat exceptionis
not involvedhere. The exceptionmentionedis where, after
change in school districts,or the creationof new districts
out of the old districts,there has been no provisionby
assumptionof the indebtednessor otherwisefor the payment
of the bonds that are outstandingagainst the old district,
and such facts are certifiedto the commissioners" court by
the county schoolboard, then it is the duty of the
commissioners' court to annuallylevy a tax for the purpose
of payingthe old bonded indebtedness.See section 11, c.
84, ,ActaFirst CalledSessionlbrtleth Legislature(1927)
aupra, p. 232 (Vernon'8Ann. Civ. St. art. 2742b, sec. 11).
Bo such conditionexistedhere. In fact, the oppositeis
shown, as the districtprodeedadwith all possibledispatch
to organizeItselfand assume the bonds of the old district
by a vote of the people,as providedfor in the act. Such
being the case, the commissionerscourt had no authorityfor
the levy of taxes to pay the bonds of the old common school
district. In no event would this power exist unless tha new
districthad failed to providefor the paymentthereof,and
the other things providedby the act had transpired.** *v
In the case of BigfootIndependentSchool Districtv. Canard,116 S. W.
(2d) 804, (confirmedby the SupremaCourt) the Court said:
'share,after consolidatedschool districthad voted a
maintenancetax, the consolidateddistrictwas regularly
convertedinto an independentdistrict,the independent
districtcould not imposethe maintenancetax without
having first obtainedapprovalof voters of new district,
notwithstanding the independentdistrictembracedthe
identicalterritorywhich formed the consolidateddistrict."
HonorableT. M. Trimble,page 3 (0-6550)
By convertingthe comeonschool districtcreatedby speciallav into
an independentschool district,the authoritygiven the coqmon
school districtto levy a $1.50 tax rate vould not be availableto the
independentschool districtsince the independentschool district
would be controlledby the generallaw, which fixes the school tax
rate at $1.00 on tha $100 valuatiq; and the tax of $1.00 os the
$100 valuationwould not be in effect until authorizedby a vote
of the property'taxpayera of the district.
If the independentsahool districtahould vote on the tax rate sa
providedof $1.00 on the $100 valuation,and should defeat the $1.00
tax levy, the bond tax would remain in effactbut vauld have to be
leviedby the commiasioner6~ court since such tax wa6 a continuing
tax levy at the time the bonds were issuadand remainsa charge
againstall the propertysituatedin said districtat the time the
bonds were authorized.
Yours very tru!Ly
ATTOBBEI(BWWAL OF tTolK3
a/ C. F. Gibson
w
C. F. Sibson
Assistant
CFO: EP/ ldw
APPROVEDMAY 16, 1945
a/ GROVERSELZXIE3
FIEFjTASSISTART
ATTORlEi0CRBRALOF TEEAS
APmovFlD0PIE10ECOEMITTEE
BY B. W. B.
CHAIRMAR