OFFICE OF THE ATTORNEY GENERAL OF TEXAS
1’~.
AUSTIN
ffooorablu T. ;I. Trlmblu, Piret naslstollt
ijtate thiperintondcnt of Publlo Imtruotion
Auetln, Texas
" Deer elrr
we are in l-co g letter from ifon-
orsble L. A. Wod8, requesting an opinion
on the q.mstions et
t Taylor deeira
purposes end how
x-don with refurenoe
w. snoo I e.m lntar-
,:\
ed below, I respeott ully
sollowlc~ rpa0atloLl.
lor bu outhorizsd b:: a ohurter
$2.50 snd for 8OhQol purposes
*The city attorney of Taylor has furnished me
with the followlug information and I gfvo eade to
you in order that you my be eb1.a to Bnswer the fore-
going puelttlon.
lionorablu ,T. i.:. ~I'rL!hlu, First iLslri5Ltuit -. ?age 2
'\
a"B~i~l~:Q oity with GO~Wthan five thouaa~ld
population, tilt;: of ;"aylor adopted n !IOIW :tule aharter
Ir? thti yuar 1914, as provldwl in Motion 5, krtlole
11, Constitution of Tuxad.~ Frlor to that tine the
bouudaries of 'i'uylor Icdependaat Lahool Dlatrlot
werq the aal~e UR the boundaries of City of ‘ioylor
and the oity attorney aaaumea the school dletrlct
MS created by genural or opeoiol lam or the Inoor~po-
rated City of 'i'nylor constituted such saparnte aiid
lsdepandent school dlotrlct within the provlaieha
* ar d2ti0;: 3, iirtlclc 7, Cohstltutlon of Texas. iie
is uoablt; to asoertaln fro= the City’s reoords just
hove thla indepondont dlatrlct was oreeted, but he
anauma ouah records aro available to you at Austin.
L "Taylor's orl;-$aal liorne iiula oharter contalcod
the follo~iln~ ~rovlslou in Article XV:
"'Al.1 luwo lu foroe, purtainlng to
the pub110 free sohools of the city or
,ra,*lor arc hdraby raCslmd In full force
and effact, and aald 8choolo shall be oon-
tlnued, nuna,gd and controlled OS hrrreto-
Coru, end the truetess of the onld pub110
.' frac echools shall ba elected aaoordlng
to tne provision or the above nent~oned
~.;" laws ratalned in full force end effect.
uuai15 ror the support and malr;tenanoa of
*.! thu pub110 frao sohoola and for the pur-
: pose of proowing &rounds and conntruot-
lng and i:oprovlng bulldlnga for such pub-
i; '~ lie free sohools shall bo obtained moor&
ln~g to the lawe EOIV in effjat ralatlng to
,.’ ouoh public free schools,'
";ztlcle .&‘Jwas ohcnged by duly adopted chartar
ar.mulmnt and now reads as r0iiow5:
"*All laws now lh foroc pertulnlng to
the public iruu eohools OS thi: City of ‘Tay-
lor, Texas, except ma othtirwiss in this
Cf~mrt,sr provldoh, arc 'iereby retolncd in
full foroe and &foot, and said school shall
bu COXitiI:uud, nonae,cd, and oontrolled as
hcs2tofora, and the trustees of said public
frlc aohoolu shall be elected accmdihe to
.
85
fionoroble T. b!. Trlnble, First k.asletant - Peee 3
the provision8 or tho above mentioned lows
eo reteln& la rull foroc end orf’aot. Meone
ror tha support an4 maintenance 0r ttre pub-
lla fro0 schoole on4 for tho purpose or pro-
curing groilrrds and emoting and equi ping
buildings for suoh pub110 rree sohO f a
shall be obtolned an provide4 under hrtiole
XII ol this Charter.’
r
~hrtiole %.I1 or the Horns rtula charter origtnally
* provided Zor 4 tax or $2.00 on the $100.00 valuetlon,
$1.00 for all lawful purposee othor than tor soaool
purposes, and .l.OO ior aohool’purposea, but, by ohar-
. ter anendmmt duly abopted, Article XII now raqdo ae
roliona 8
“‘The~Boer& or Comnisalonera 0r.~thc
City or T’oylor, Texod, shell have power,
and is hereby .euthorlzsd enmally to levy
and oolleot, r0r general and 611 iewrul
purp06es, anC r0r the purpo.6e or psying
the intarast z nnd oreating e rrlnkw
ruf.e ror 511 outstandhg and future in-
asbteanese Of thb city 0r Taylor, Tex66,
and ror the purofmse or sohool grouude,
oreotlng ar?d equipping 6ohool buildings
and the malntehanoe or the public tree
:
sohoolo or aeiil city or Taylor, Texan,
\
‘1. an ad valorem tax of cot to exceed Two
.? .I
and 20/100 ($2.20) Dollara on eaoh one
hundred lollers 0r assesi3eb valuation 0r
all roe1 and personal property within the
City limits of asid City of Taylor, TeX86),
not exunpt from taxation by thu Conatitu-
tion and laws ot this Stata.
“‘or said total amount 0r two and
,20/100 ($2.20) Dollar6 tax herein author-
izad to bo 50 annually levied and oolleotod,
One and 20/100 ($1.20) Dollera on ttie One
fiundrad Dollere valuation of said real and
peroooal property, or 6~ ltuoh thareor, ea,
from time to tlzne mey be neoe66ary, may
btr lovied on5 oollectud, emually for gen-
oral on5 all 1awru.l purposes, otht;ir than
for echo01 purposes a6 horeinaftor provided.
86
Eonorablo T. %. 'l'ri;;lblc, PLret Araietent - Pago 4
sna the fjoara or Commia6iorme is hereby
duthorl6ed to plea&e the oredlt of se14
city ona issue bonde thoreror and uee so
much of eali? une an4 2O/lOO ($1.20) Dollar6
0r aald tnx so authoriesd ae it my asem
nccceaory end propor for ths poynsnt or
tho intc;reat on and oreats 8. elnklne fund
to p5y err at mturitp thereor 811 out-
atandlng a:14 future indebtedmu or 8sia
city.
'war the 6814 total 0r Two and 20/100
($2.20) Doilar6 tax here& sUthOrizc4 to
be 60 annually levied and oolleoted On6
Dollar, or 60 muon thoreor a6 my be neo-
essarg, ohall be use4 for 6OhOOl.pUrpO6e6
on*, ae rollowe~ For the gurponsr or pur-
chasing eohool groucae, areotlng end squip-
ppingeohool bulldings ror 68ia pub110 free
6ohOol6 9r 6814 city and ror the msintenence
0r aaia publlo rr06 8Ohools, and th0 eala
Board 0r Commi~6ioners is hereby authorizod
to+ iaaue bonda or the es14 City or Taylor,
Texm, and fro0 ti.zne to t&n6 levy an4 pro-
viaa for the Oolleotion or such tax, not
to sx0664 firty 06nt6 on the on6 tiunarea
Dollar valuation a6 may be neoossary to
p~ovl6a ror paying thu interest on and
oreate a sink*, rima eurrioL6nt to pay
0rr at meturitg, all outetaaalng and rut-
ure ln4abteaneae or tha salC City of Teylor,
I'srae, inourwd ror, or on behalf or said
pub110 eOhoOl6 0r the said City or Taylor,
‘lkX6Sv
I. "'The i)oard or Comulssionere in hors-
., by authorlzu9 to i66U0 bona6 or ~the es14
City of Ta~lor,~Teroa, for the purohaee or
aohooi grou~dn, on& urooting and equippin&
aohool buildings.
**The bnlanoc or said One Dollar or
said tox to ba 80 ueed ror school purpose,
not ueed to pay lntcrrcat On on4 orcato a
slriiin~ fimd to ,76y 0rr the outetandlng
end rutwe bmaca ix:4ebtdna66 or eel4
City inourraa ror eohool purpoeca, or 50
.
. :
Uonorabie T. 5.. Trlnble, First Aaeistant - Pa&e 5
much thereof, a8 from time to tiae, may
_ be neceseory, shall be levied end 00ueotea
. annuellg, to provide a fund for tha m.inte-
~R:AZQof naid public free eohoola of mid
city.
mfto bon&s, however, ahall be issued
by said Board of cofmieeionera for any
puryoee whatever, without Sirat having
been authorize& 80 to a0 by 6 czajorlty
vote of the qualified property tax psyln~
votars of oald City voting et an aLeation
oelled for that purpose.*
*Prior to the adoption of the abqvo quoted
amndnent of xrtiole XII, the sohool haa it.0 own
tax aeaea8or and oollector ana board of aquallxa-
tion but slnoo said crmemlmnt was sdapted the sohool
taxes have been levied by the Board of Commleoioners
and assaoomenta end collectlone handled by the City’s
tax asssaaor ana collector end bbard of equnllzation.
*BnaLng hirs opinion prlnoipally upon Seotione
115 et seq. in the artlole on 3ohoole, 37 Tex. Jur.,
990, et aaq. ma authorltiea there oitsd, Lt ie the
city ottorney’e opf.r(lon that City of TayLor nay
adopt a ohortar anendaent authorizing a oohool tax
:n exoec)bl --
oi 3.00 end 8 tax up to 82.50 for RNA-
XpZITiiTgoses.
~?~lll you kiadly &iv6 me your opinion with
reraronce to thla queatlon at your earliest oon-
v0nfenoe?*
Pie 5~sumethet the City of Tsylor has, assumed oon-
trol, of the sohoole or that auoh control ~18s plaoed under the
city by a fopwr oherter 6rant?d by the ~egiolature: it i?
imaterial either way -- tha Glty of Taylor at this t&no lo
aotlq in a duo1 capacity, an& haa duo1 powers. It is a muni-
cipal corporation ana it la an independent echo01 dlotrlot.
altp of ~~ockdalo v. Cureton,lll Tex. 136, 229 Y. X. 852.
The queation of the dietinotlon between e olty 08
an ordfnsry n~~nicipolity an& 0s a separate enC independent
school cUetAct XRB consiber& in tho aaae of th;r City of
Fort :Yorth v. Zane-Gctti (Con. bpp,) 278 8. :;. 183. XII that
.
88
IIonorable T. M. 'i'rknble, Nlrst aoalutant - Pa&e 4
aaae Zane-Cottl eou&t to enjoIn
the oollaotion of a tax of
866 on eaoh one hundred dollars of taxable values "for t!ae
melntenadoe clrid use of the public frao 'schools of the City ot
Fort zorth for anch ctirrent year ,* on the ground that at the
ol&tlon at whioh thu oharter amsndmsnt euthoriaing th&'tax
uan ado ted tko voter8 ware not limited to ~~ollfied property
-x-WY L voters a8 required ?y Soctlon 3 or .!tlcle 7 05
t&O COIletitUtiOA. It waa bald by the Court in that oaa~e thet
a tax ror aoh pury-rsa aa8 lMte4 to those voters authorized
to voto SOS school taxes under eootlon 3, Article 7 of the
Constltutlon. In an alsotlon to mend a oharter my qualIiTIod
voter gay vote, but only c;uallfIed voters ‘who am proj?erty tax-
payers may Ooto on the queatlon of authorizing a tax for school
purpooaa.
‘ BrorJ. the fore~olng it wl.11 be aaen thrt 8 olty of
aora than 5,000 population any mend lta Charter bg a m&jorlty
vote of.the qualifla;l votara ~of sual? oity to authorize the levy
of taxes for muolciyal purpoaaa not to exoeed *2,.50 on each
one huudrud 4oUere valuation of progmty, but thot it oan
mt tubrid the Cherter to authorize the iovy of a sohool tax
wlwss eel& e~en4mnt shall’provlde tta% aal aohool tax ah411
bo submlttod to a vote of t4e property tar payoro of the.aohool
dlstrlot. The Cqmatitution Qoas,not plaoe any l&nit on the
rate whloh 8 altj nag levy MI an indepandent. school dlatrlot.
Aa far ea the ConP:tltutloa is oo~oerr1%4, the city mug levy
aohool taxes at any rate authorized by tha quallfled property
tax-payiag votore. Artlola 7, S#i?tbA 3 of.tha COAi3titUtiOIL.
Eowvdr, tbaro is CI iStatutory limitatlo:! on aU nchool dla-
triots ot one dollar on the one hundred dollare val-uatlon or
taxable property. nrtlole 2786 Vsrnon*a Annotate4 Stotutea.
We oall attantlaa te Artaole 1145, Ycrnon?a Annotatad Cl011
tltatutea, wherein Ia fwnd the tolLowIng longua~e~
l.:,.. .. Ilo chnrter or any ordimncea poeeed
ueiaur acid obartsr shell oontain a5y yroulalon in-
oonslstant with the Conetitutlon or general lews
0r this iito tt?; . . l .”
Slice the general law oontaine the ebove-wentlorred
limitation 3t mu dollar on the one hundred dollaro veluigtlon,
we think u cbrter lirnitntlon ot one nnd one-half bollera on
the ona hundred Collars valuation would bo lnoc~olstc~t :iith
the general law.
Very truly your0