I OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
Q-c,-
Hnan-
. batlon of suoh eon-
sehool dlstriot with
his depart3ont 08 to
made of the tax naney
OS mrtln oounty tot
Diutrlat aubseguefit to the
01 dlstrlat with thr Klondyh
8 faotr la your a8430 6re as
, ‘. I’
9, the Ploaasnt Valley Oomon
uoh Js Martin County aod had on
0 l OOBti@lOM iXldb~4Wih~t aOh
epezdent Sohool Dlstrlot ia Pawaorr
ry 6, 1939; tho Ootmty Botrrd o? Martin
der oa the xiautor ot oaah Boerd purport-
rarutt Volley Dlrtrlot from a oonmoa
0 ro ia6oprodoat aohool distrlot*
6ll )rarOh la, 1939,~ tbo aounty &ago 0r Eartla County
,*llid an rlsotion.to &strtlPirtb whether or not the Ploamit
Fh$e ~bloyendent. Sobool~ Dirtriot ohould bs oonsolidatod with
iJ ondyko hlndapendrnt Yahool Distriot in Dm*on CoUdY. A
lib *lo o tio n fo r l like purpotwwnm oalled by the Oounty Judge
Of DaWsoa Oowty on ths ama date la the Qondykb Dlutriota
Tb hs0 Okotioas wets hold and at eaoh l lo o tldn,th er esult
.aia*iaror o roon8olidetioa. Tkb oo2ideeloners~ Oourt8 oi
Eonorable Char148 3. .?loughtor, PO@ 2
the respeotlys countlsr 80 deolered end o4rtlrIed the raeult8.
The slootion *a8 48rall5d in aourt by oertaln tax-
payer8 and rotor4 on th4 grounds the6 the oozwm aohool dI8-
trlot hod previously besn, by order of the Cwntp Bomd, ahanGed
into M Indqcndeot 4ohool dlrtrlot snd thot there ~38 AO eu-
;i;;;iy In law to ooneolllate the two Independent sohool dls-
The 51 Pm10 Court of Cl+11 Appeals la the oa8e of
Plea8& Valley Comon 3ohool Dlstrlot Bo. 9, et el., ~8. Jtory,
142 3.,il. (Ed) 2C8, hold that the order of the County Board ot
YartIn County, rhlah attdnpted to ohonge the oo;pz~on aohool die-
triof Into axi Indspendezt sohool distrlot ~‘38 void end that In
reality the elaot,Ioa on Earoh 18, 1939, wae for purpoeer of
OonsolldiatIng a oomon eohodl dietrlot and 8 oontlguoue in-
dependsnt sohool dI8trIot. The oourt held this alootlon
valid rind held the oonaolldvtion proper. Tim oourt utated
B8 f 0110X8 :
%ootlon Sb OS Art. 2742b 4othorlzo8 ths
OOtl8Oli~3tiOll of a oozmon aohool dlatrlot in
one oounty with 8 oontl&uoue independent die-
trlot In another. The prooeduro preeorlbod by
law 80~8 to hare been oomplled with In all
msterlsl P36P‘JOtE. Plossant Valley ~44, betore~
tko elsotion, a oozuwn sob001 dlatriot oontigu-
ous to the Xlondyke Mependent District in
Damon County. *
Rehenrlcg
‘);a8 d0niea In the 0540 on June 20, 1940.
qqMoatIon of error ~38 made to the 3upfam ‘Court
ior r.rIt
and was refused on Septazber la, 1940. Ziotlon for ro.htaring
thsreln WSE donled.
Prior to ??aroh 13, 1939, the date of the oonaolide-
tion, tho County Ooznlnslonc!r’3 cf Xartln Oount
the taoa rot the PlB48ant Valley cO!mOn Sohoo
the year 1059. Port or the taxe8 areuseod were r0r tho pur-
Pose of paying tho intoreet and 8iIlking hid of 8 $!,600.00
bond Issue. The rout -ma ror mintsnenae. During the nonths
of Ootobor to Sanutq 1940, the taxes whloh b6d been assessed
Prior to the oousolld4tIon elootlon wme oollaoted by the
County T3r Colleotor ot Yartla County end 4uoh aoaop 1s now
IQ tke hands of 3516 aounty tax oolleotor. Also on January
1, 1940, like so!1001 taxen in the Pleasant Vrllay Cozcnon
sohool DIstriot of Eartin bunty were levied but uuoh tax88
have a8 pet not been oollaoted due to the Saot that the
-%Qellate Court8 held the oonsolldatlon of &roh 18, 1939, to
bQ valid.
Eonqrabla Char108 R, 3leu4htar, paga 3 YO
In your letter you ask two quaatiorlar
1. Vhat dlapoaltloo should be med. oi the
money oolleoted during Ootober, Morezhar an4
Deoember, 1939, aa taxer nhloh ?.aro aaasaae4 prior
to tha aonaolIdatlon lleotlon?
In raspeot to this question, you l4vleo that tha
~onsolIdatad fndspendent Sahool Dlstrlct baa held no aleotion
to aaaum tha bonded lndobtedneaa of thm Ploaaant Valley OOW
mea 3ohool Dlatrlot aa4 haa al80 not bald aa llaatioa tar pur-
~osrr of lrrylng a new tax of auoh don6olIUatad Indrpendent
3ohool Dlatrlot.
Aa atated by the El Pa80 Oourt of Olvil Appeal8 ln
the Pleasant Valley Comoa Sohool Diatrlot Case, lapra the aoa-
aolldatlon wa8 authorized under the terra of Seotloa 86 of
Artiole 2742b, rblob read8 aa iollowa~
*Ia the mannor Prssoiibsd by general law,
Artiole 2806, Rsvlsed Statutea, 1925, provldla~
for’tne oonaoll4atI~a of sohool diatriotr bf
sleotion, Comon 3ohool an4 Cozxxon Oouat]r-l.ine
Dlatrlots nay be oonaolldated, and Coxcon 5ohool
an4 Oomoa County-llze Sohool DlstrTots 3~a
oonsolidated with a oontimous Indepsnden -+A%-
trlot in tha aaxe or la an adjolnina Count
144 b h tha proposition ia to aorta
iIa&&i”h%f territory In two or MM a4join-
ing Counties, tie patltloas and elaotioa ozdera
presorlbeb In Artlele e806, Revised Statutea,
3925, shall be addroased to an4 188ue4 by the
Sounty Judga of eaoh County iOr and lo bahali of
ssoh dlatriat w.?olly In hIa County or over whfoh
hla County hsa jurlsdlotloa ror admIiiatrstlv8
purposes, sad the County ComlaaIonerr~ Oourt of
eaoh County shall oanvaaa the return8 of the elao-
tion in rrroh dlatrlot 17lng wholly wlthin the
Couatp or under It8 jurl8dlotloa for admlaistra-
tire gurpoaea, and deolarr tha resulta, as in tha
oaaa of the oonaolldatioa of dlatrlota lying wholly
wlthia one Coucty and &tea the raaulta Bra a0 da-
olared tha oonsol 1datlon of the diatrlots ShpLl
thereby beoone ofieotfve.w ( Undoraoorlng OUra)
Yeotfoa 11 of said Artiola rsada aa iollowa1
*Ia oaaiw *hers o!isn@a are mada an4 diatriota
having outstanding bonded indebtodnaaa and rhera
tha neoeaaary roruadiac: boa48 are v,oO@ddown or rhare
Bonorcrbla Chorlca El 3laueht#r, pergo w
the oounty Boor4 of Truatoea are othowIae unabla to. .
arrange an adjurtmont or aottlesent of ruoh bonded la-
debtedneaa, it shall br the duty o? tha trustees to
oertify the ?aOt an4 tbo tarrltorlea lffeoted b yluoh
ohangea, to the Ooamlaaloaen" Court and tbarupoa it
shall beooma tha dut OS the Cocrmlsaioaors~ Court to
theraafter aanuall~ 1 evy and oauao to ba aaaeaaod end
oolloote4 ?rom the taxpayers of auoh dlatriota as thaf
exiatod before the obangea wore made, the tax nooaaaary
to pay tho interest, the alnklng ian4 sod dlaoharga
the prlnolpal of auoh lndebta4aeaa aa It xmturea, And
it shall bo the duty of oaoh lndopondent Sohool Dla-
trlot 80 e??eoted, to oauae all fun48 ln its hands,
whothor sinking ?unda or otherulao, whloh hare born
oolleoted on aooount o? auoh bonded lndobtednaaa, to
be transform6 to tho Gaunt Trosaurar o? the County
%nwhloh auoh dlatrlct is a I tuated aml auoh dlatrlot
shall thereafter oehse to letf and oollrof a4 tex on
aooount of auoh bondal and it shall ba the duty oi the
Oouaty Treaagrgo to kaep the run48 80 transferred an&
thosa arlain~ from taxation, la aoparata sooounta an4
apply the aas oal to the Qluoharga of ruoh bonds4
Ih4abtednoaa and t ii e intereat thereon, a0 the same
raeturoa.a
‘80 quobe the above aaotlono for the purpose of show-
lne that even though the oonmoa sohool dlatrlot has been ooa-
aolldated with a ooatiguour independent aohool diatriot ft ia
the duty of the Oonrariaalonera * Court to sea that taxer am lerlsd
iOr the purpose of pa lag tha interest, afnklng tund, end dir-
oherglng the prinoipo f o? the boaded lndobtedaeaa o? the foner
Oomoa lohool dlatrlot, avaa thou& auob dlatrlot baa goao out
Oflx la teno e. Suoh tax la to be larlob againat the tagr;;;y
that was fomerlr ln auoh conmoa aohool dirtriot,
re*pOot tho oollootlon OS the 1939 ttx es to tha portion to ba
uaO4 to apply to tho bonded lndebtsdnesa of tho OozuuOa aohool
Qiatriot was valid. Al80 10 may be point04 out that thlr la
true baoausa tha sew oonaolldatad lndapandont aohool dletrlot
has not tots4 to assume the bonded indobtsdnoaa of auoh oomon
*ohool diatrlat, Ia line with the above, the Comalaaloa of
~QQeala of Poxar ln tha oaae of Pyoto fndepndant Sohool Dla-
trlot vs. Dyer, s4 2, 79. (213) 697, atatod 86 followat
*Also tha looal board uaiially levlea all
bond tares of-an ladopondmt dlatrl~t. R. 0. 3,
of Toxaa 1925, arts. 2784 an4 2788, Thor0 la
one exoeptlon to this rule and in our opinion
that erooptlon la not lavo i rod here. Tho afoe
tloa nantloned la *hero after ohsa
Qlatrlots or the area&a of new 4
oi the oli di#triot#, tharr bar been no prorlalon
br aaetmptloa of tho lndobtednrar or othemiao ?Or
tha payment ot the bonds that ara outataEdln& againat
tbo old-Qiatriot, and auoh iaotr ~ZO oertIflo4 t0 tho
.
Eonorablr Chorloa I!. Slaughter, pee 6
oo.mlaslonerr~ court by the ocuaty oohool bocrd, then
it IS th0 duty 0r tb c0~23i~~:0n~r~~ 00u-t to (IDI
nually levy a tax ror ,tha purpose of pa7lnF: the old
boado lndobtodneos, 3oe ocotlca 11 oh, 04 Aotr
First Call06 L?esslon, rortloth tsg&tu~e (19$7)
ypp,p 2Z8 (Vernon’n km. Clv. 4% art. 874&b,
.
Aa to tho portlo~ of tto tax levied S0.r meintonrrnoo
purgoeer, the rollowing quotatloa from tho ‘Pyote 08~0 In die-
ousslnq a almlldr tax sltuatlon 23 izwortant:
“It sloo apponro that tts tares lsrlod by the
oo~isolonora’ oourt wore loge1 when lcvlcd, and
anout
thst they razaimd local throu&hout the taxgsyjn&
period of that petmb T5la bale tks 03-o) those
who ;ald the taxes levied by the oOmloslonerr~
aourt, lf onr did 80, ohould be prOt&Od ana OP?Sdit-
od by suoh aa thap 80 paid on the mount they
zay OKO OA the taxan voted snd levlcd by the iodepend-
oat 61strIot~W
Ih our osae the ooz!~on rohool dlstriot went out of
eslstenoo on !Zaroh 18, 1939, or do man t!%reetter a8 the rooults
of the ocnsolldation o1ootlon wero beolsredb Thmrore, the
.oou.cty tsx oollsotcr hetl n3 3ut.horitp to 001100t any tares ror
6uoh af6tri0t exoept the OAOE dkoussed ror purpoees 0r paylw
0rr the bonded lndebtsd~aea, ft la ocr oglnion ttat tke oountg
tax colleotor had no authority to oolleot my oi tho taxer for
the old OOaTTOA school district eroe?t tho tar for the pWp,osO
oi saying tte bonded Indebtedness ar.6Interest thereon, and
that the procsduro prescribed in the ipote 08~0 should be
iollOwl 60 to the taxas that were aotuall paid -- that is,
the lndagendoat sohool dlstrlot should in t ha future, orodlt
the taxpayerswith th.o pap8nt of euoh tax when suoh dlstriot
Votes 6-d levlos II taxa I(hoJ such i.?doperAo;it school dletriot
levlos o now tax mid ~1~s such taxpayers tho oredlt, theA this
tax ao~ep SO oolleoted skou?d at that tlzo bo turned over to
auoh lndo~or.derit school dlotriot.
2. fn your second question you state that thm
County cd59f0n0~* c0w or 26x-t in to&y, OA January 1, 1940,
lerlcd 8 fjer far the 0-A oohool district lVQA th0UF.h ouoh
cordon oohool district oeaaed to oxlrt durIn6 ?.!aroh oi 19390
The Coz~&sl~norn~ Court nes withoutauthority to levy any tax
Wi.nst tt.8 property of the old oO~~IOA~O~OO~ dietrIot 0X0@
the ono rop bond purpooeo aa previ@w4 dIsoussod, The eon-
a6fJiOA 0r A peal8 in the Pyot6 06oe rtatod 88 r0ii0w ln
thin oonneot s ona
"#beA the oounty sohool board Or Vard Oount
etltered its order orretlng Pyote fndopondentSohooI
District out of old OozmonSohool Dlstrlot Bo. 4, the
olb dletrlot atsood to sxlrt on6 all ~lntsnenoe
texss thsretotore voted by it oeaned to br in ioror.
Thir king ths 0880, no p o werlxlstsd ia sky tax-
levying body to levy further malntsnsnos taxss on ths
propert oi tha dlstrlot until tho nsw distrlot should
rota suoh tax in tbs way and mdnntr provided by law
and br the CoArtltutloA~*
You are sdvlssd, therefore as-to the tar lsvled by
ths Commleslonora~ Court for tha year i94opa; m&po&t;;~
or lo to bs used to pa7 the interest and 8
bomlod lAdsbtsdn8rs of ths territory of the old 0-A rohool
district should bo oolleotsd and should bs so rppllsd. You _
are iurtber advised that the assessneat as to the remain&or
or the tax ror looal maintonanoe 1s void snb the oounty tax
oollootor lr unauthorized to oolleot Barn*
.
de aro rnolooln a oopy ot Otzr.Opinlon BO. 0-1638
‘uhloh desls with the author f ty o? the newly oraatcd Independent
oohool dlstrlot to rot0 a tax levy iOr the year 1940.
Your very truly
BOIEP
MCLOSC’RB