OFFICE OF THE ATI’ORNEY GENERAL OF TEXAS
AUSTlti
Boera or TWtleor
pmter to have
8 rarerreb ulb
ty Asll666or and QOl-
looted cmlp the the coupty
6ema WIU .be tia66ssed and
818 County Cffiae3s end turn-
0 Troarursr or the fnaepiina6a
rloQ for ,wbSah rtroh taxes &me
mQ RrOpWty of auab nis-
ng thei*-taxer arr~16eff end 601-
L6btsd. by the County Smmor e.gd'ballao-
tOr -7 b6 e6666Mb at d gL8thOP W&U6 t&i5
t&it 6660s604 for Cotuity and Stat* purgoqe8,
8la ln ‘SUCh a8606 the ctRulty Tar Aaueeaor
and Colleator t&fill afmm. the. tar66 for
$814 DiBtriQd OD 68 WFSat6 Ci6666tk’illt bhUlk8
fonttshaa by 6Ufa D 9 6Crfat ad 6b63.1 pr6para
.the m1U far rala W3trlat in aopa9dum
with 8he 66sers~ent Y61tt66 rhlah have been
Eonorablo Too A. Fmmett, Page S
066S; pSoTidOd, tht the up requiredbr the
PIW gOV.tl~i~ 6eid iSWWpo&-atiOs shall 6hOW the
OOSZ60$ l*tlOs Md pO6itlUi Of tho owrtty
&MS iMOlV6& in mid in8olQoX%tionpl'&bO,md~,.
86id inOorpox6t6d trio aohool di6triot oont6ia-
l.q territolf in tnu 6r 8030 eruntioe rh6ll. h676
rll the rtc&tm. power8 e5d prlrtlom8 mantea
under tha,gwl~ral IBlm to lMorpontlon so*
fEW 60hO01@lEQ0608 Wily. me 8-a lU406,
mnner ~,
liadmthobs 04 gmeanaent.lod roao-
dwe pro?id,d .bythe guaeral 1~ for i Id qmndont
6obool dbt.F%ots imorpont6d Sor rree 6Oh661
pwpose6 05ky abaas geTem the uMgqa+nt mnd
oontrol ai the, lnOOrpOMt6d 6OhOoLdl6t2$Ot :
for 6 ina whoal-:purpou6 oonta%slng terrltymy
wlulin two ot Qoro oOustfe6."
Howi Bl2l i?O.LO"~ 4ts ot the 46th Lbfisla~u~,
x&gder 866SiOS issO, &UthO ~d ioOWpOdOd Sit U, tWu,
or V%ill6@8, i&mndmnt 6Oh601 diOtrSOt6, 6i66Soa’SOhool d%~-
tSi6ts. dF6h6# diStl'iOt8, UUter OOntrO~6sd'iaprsrsa.a~
diBtStOt8 or WyigatiOa bfStriOt6 in thtr Sat8 t0 aVm&l thaw
661V68 Otth6 6+ViO6s Of 6QUlttrttaX U8666OF8-OO%kO#ts?s
fm;zmd th6 6orPpes6ation e? raid ootmty otiioors tar 6aia
Eowev~, I&use Bill Woo, 951, Aot6 of the 47th
1rgi02Gw0, R0gu3.u 8006ion or 1942, asteab0a mum llfu HO.
lose, 6upm, and fna6pendent (rob602 dlstrlots and ea6mon
rabool dlstrlotr ware 6st inoldad in Houre Bill Ho. SSl,
Thmreforr Artfale 87983,Vernon's Annotated Civil
2%2a6, l
uhOrl:Od inbe,palldant aehool di6triOt6 tO aY6il.
thaeelvo6 of the SemiOeB of the county tQx asaeSlIoM-
oolleotom end fixes thr oompensatlon of 6ald county sffloerr
ioc their servloe6 as mob wbea I majority of the board 02
trurteaa or the inde 0na0nt rohool di6tSiOtO prqfer ts. bwo
the tare6 of their 49 strlota ls~saamd and oolleotod by t.ho
oountp rss6s6or6-aollaotor6, a6 authorl6ad by 6ald statute.
we have fallad to find any oa60 where the appellate
court6 ham passed upon the axaot question6 involved in tbl6
opinion. fi6o we here failed to find any statute OXQrOO61~
and 6paC;fisally dealing with Independent mOhoO1 ai6tPiOtS
oon~~r&q territory In two or more OOUStiS6 regarding the
quastlo.na 6tQtad abor6. It 16 OW O~inibn~tbet WhOfl Qha OOUIltY
~~6~sao~oo~t#otor~qf bau6 aa606oa6 wui bO11OOC6 tazu
for 64 bamp0nuont 6ohool 616trlot ha aat tn hi8 orri0,ial.
mpaoity 8~ oounty asmasor-ooUeotor and tho asmo66lng
Eonorabla Jo. A. Fauoott, Paga 4
a naa o x l0o tilig
0r suo hta m0 1 sM la a itmua utfng 08d
up o h
n ima a o q a n$a B
yr r 6r o r -a o llb
insaa to
.a rua
,h.
3 ob a n
no latbrity to a 8ma and c a oolldt~ta~er ?or ti~f~&epm~e~t
robof distriatbuymd,thrbowMary of hfr o*o oounty. It
$8. bSU -h&r oplrdbn that wham- eE i+g 0na tit lrllool
Uatrlot sontdning trrrlto~'rithlntro or aorq obpntbr
whbh direrlot has .mfthsr an a#mdmor nor a ao1Iffetoi;.of
tub8 or a8rouop=oollootor of.tuu and ivailrlti.alfQs
tEa morviow ot the'oountytar arrrrror-aollmotor'b;r
virtii
of lutf81* 3’IS@,.’ 8tq~a,, the 0OU.d~ t&X lS~s#EO~-ko~eOtor
shallamom ths taxer laviedby the bard of tiuatsos on
all property j.n m&l ~Srttilot .wh@h ia lboataQ tit&in hi8
son.Ety. In 0th~ wads, thr oonnty tq qrmrmor-oollaoter
mast amom an6 oollrot all tar08~~for,ths indupaulentwhoor
dimtrlst rhioh .inoluQos torritoij S.5 two or aor0 oountfes,
on au tho groprrty~ofda dirtriottithinhi8 oountj.
20 i.lllutrotrr lx the dllltrlot 18 006tp084aor lanksituate&
La A W 3 aaaatfis,.thoasmac)ap+eeUeo$oz? of A ooutf mad
UIIa8 ma 00118ot th0 taxba.4& M8 oouaty ana the as8*8*0*
rollbotor of B’aountr met I&$&S .-a oolleat tks tax88 3s
nir omznty. mirth4mar), whoiu eaoh proo8dur8 is followed
mash *8remror-otilhotar must .atrfotly follow tlio prqvi8ions
of &tlolo Em?;aupra,0nathe boar& of truatsaeaunt
appointa board or oqualixatfon to equalize'
the asrssuant
valolaar assok.oaby asoh asaomor.
our opinionNo. o-1409.
itlpports tlu9 aonoludon
rue&d in this opinfon, and ue enafoso a oopyff the clam3
ior yaor iluoraEtion.
Trurtlm that the torsgoingr&Up amwer8 jour La-