Untitled Texas Attorney General Opinion

Honorable Murphy Cole County Auditor Liberty County Liberty, Texas Dear Sir: Opinion Number o-4780 Re: Taxation of property detached from independent school dia- trict and annexed to common school district. We have received your letter of recent date which we quote, in part, as follows: "You are advised that the County Board of Trustees met on the night of July 11, 1942 and voted to increase the area of Connnon School District No. 15 by detaching some 3,000 acres of l,andfrom Hull Independent School District. "There is no contention on the part of the Hull Independent School District of the right or authority of the County Board to take such action; however, the School Board of Hull I.S.D. main- tains that the ad valorem tax on the area involved should not be assessed from Common School District until January 1, 1943, while' the Trustees of C.S.D. #15 have petitioned the County Tax Assessor- Collector to assess taxes for the common school district for this year, 1942. "Will you please advise when the County Tax Assessor-Collector should begin assessing and collection of taxes on property annexed by the common school district from area in the independent school district until July, 1942." The question of legality of the action of the County Board of Trus- tees is not before us, and we express no opinion thereon. For the purposes of this opinion we assume the annexation was in all respects proper and that the requirements of lax were met. Articles 2742e, 2742f, Vernon's Annotated Civil Statutes; School Trustees of Orange County V. District Trustees of Prairie View Common School District No. 8, 137 Tex. 125, 153 S. W. (2d) 434. Honorable Murphy Cole, page #2 (O-4780) It is our opinion that territory validly detached from one school district and attached to a second district is properly taxable by the second district for the entire year in which such change was effected. We assume that the tax in question is the tax for the maintenance and support of the school district. We quote the following from the opinion of the court in the case of Megargel County Line Independent School District et al., Y. Blewett, 278 S. W. 516: "An examination of the cases that we have been able to con- sider has convinced us that, in the absence of limiting provisions in the law, territory annexed to an independent school district at any time during the year, as provided by law, and thereafter an election is held for an entire district authorizing the tax for that year and all subsequent years, the school board or the muni- cipal authorities may lawfully vote the tax, make the levy and as- sessments in accordance with the statute, and that a tax so as- sessed and levied can be collected for that year." The Commission of Appeals in affirming the case made the following statement: II* * * A fair consideration of the statutes making provision for the creation of independent school districts leaves no reason- able ground to conclude that the Legislature intended that no lia- bility for taxes for school purposes in a school district'should arise until the year following the creation of the district; nor did the Legislature intend that~the rules of law governing taxa- tion for school purposes, of property in newly annexed territory, should be different from those which govern the taxation of prop- erty in a newly created district. * * * 94 v * * * A consideration of the above statutory provisions in connection with all others pertaining to the subject leads to the conclusion that all taxable property situated on January lst, of any given year, in a territory which is subsequently, during such year, annexed to an independent school district under the provi- sions of Article 2865 of the Statutes 1911, becomes, by such an- nexation, subject to the taxing power appertaining to such dis- trict, and chargeable with such.taxes for that year as are levied under proper authority." Blewitt V. Megargel County Line Inde- pendent School District et al., 225 S. W. 271. And in the case of Ei Dorado Independent School District et al., V. Tisdale, et al., 3 S.:W. (2d) 420, the Commission of Appeals stated the following: "Naturally, this municipal corporation (absent expressed declaration of authority therefor) cannot exert its powers Honorable Murphy Cole, page #3 (O-4780) extra-territorially, The 1925 statute (prima facie valid at least) cut off authority to make asaeesments on property be- yond itm.llmlts and, in turn, to enforce the charges thus fixed." While the cases above cited dealt with territory annexed to an in- dependent school district we are of the opinion that the principles announced apply with equal force where property is annexed to common school districts. in the first place the same statutes govern both the transfer of territory from a common school district to an independent school district and a trans- fer from an independent to a common school district. Articles 2742e, 2742f, Vernon's Annotated Civil Statutes. In the second place, the constitutional and statutory provisions authorizing the levy and collection of maintenance taxes apply bath to common and independent school districts. Article VII, Section 3, Constitution of Texas; Articles 2784, 2785, Vernon's Annotated Civil Statutea. You are, therefore advised that where territory is detached from 4 independent school district and annexed to a common school district after 'Januarylst, such territory is subjectto the common school district mainte- nance tax for the year in which the transfer was effected. You do not state whether the enlarged coavnon,schooldistrict has voted a maintenance tax. Before such a tax can legally be levied and col- lected, at least on the annexed territory, the enlarged district must vote "such tax in the way and manner provided by law and by the Constitution". Pyote Independent School District v. Dyer (Corn.App.), 34 S. W. (2d) 578; Bigfoot Independent School.District v, Genard et al., 116 S. W. (2d) 804, affirmed; 129 S. W. (2d) 1213; Crabb v. Celeste Independent School District (Sup. Ct.), 146 S. W. 528; Hill v, Smithville Independent School District (Corn.App.), 25.1S. W. 209; Article VII, Section 3, Constitution of Texas. Very tNly YOU-8 APPROVED SEP 12, 1942 ATl!OPiNEY~GENERAL OFTRXAS ISI Gerald C. Mann By /B/ George W. Sparks ATTORNEY GEN!+LOFTEXAS George W. Sparks Assistant APPROVED , ' OPIRION COMMITTEE BY /s/ BWB CHAIRMAN