- ._
R+726
THEA~~ORNEYGENERAI.
OF .TEXAS
AUSTIN ~&TEXAS
PRICE DANIEL
ATTc!FlNEYGENERAL
Septaube* 15, 1947
Bon. L. A. wooth
State Superrint~endent of Public Instruction
Department of SWcatlon
Austin, Texas
Attn: Hon. T. M. %Mmble, OpWon Ho. V-375.
First basistent
Ret Status OS school
disttiicta newly
meated by Coasoli~
eiation, grouping, OF
annexation with re-
gard to taxatlon,
valuation, and State
altl purposes.
Dear Sirf
We rsrier to yaw letter of rsc6nt d5ta requsst-
lng an opinion tron thlti oftice osncernlng the S01l0Ving
inatters aad question0 stat& therein as Pollovst
Wharo school cllstriots are ammtecl by
oonsolldation, gsrouplng, or annexation, and
ecn4posed of arvs~al orlglnal distriots vhose
origirul tar rates vary from nothing to $1.50,
au4 whose values vaaq fFom county values to
twio-oounty values, vhmt is the status of
such consolidated districta vlth regard to
taxes and valuations?
"1 . Is the dietriot caa8idem4a a new
&fstrict?
“2. l&at It vote a new tax?
"3 . Hag a uniform assessed property value
be aaoeptable in qualifying such d dlatrict for
equalfsation aid when the value of one part oi
the district is lovered, and the property zalue
In another part of the dl8tFiCt is raised?
Ita*. L. A. woods - Page 2 (V-375)
WhOP6 a oonmon sohool district was duly lncor-
porated into an indspmdmt sohool distrlot, it oar held
in Pyote Independent School Dlstrlut v. Dyer, 34 8.W. (26)
578, that no bed oould le*y $mther malntenanoe taxes on
PoperrCa of the i noosponated &Setriot until the nev dis-
trict voted the tax, beaausa the e&d omen rohool dis-
trict coaued to exist W all maintenance tams thsreto-
fore Voted by it orassd to be in iwoe. Until the new
dlstriot shall vote auoh tax in hhr way and maimer ppo-
vlded b? law and by the Constitution, no power exists in
snp tax Levying body to lerr~ further taxes on the property
of the dlrtrlot.
There is but on) exaeptlon to thlr rmle. Where,
aftor b change In sohool d&etricts, or the creation of a
nev &L&riot out of the old dlatlriot,. there has been no
&Wovirfon w aerumption of the indebtedness or othervise,
for payment of the bond6 that are outetandlng agalnrt the
old dIstricti and auoh taots are certified to the Commis-
aionersv Court by the county school board, it is the
duty of the Commissioners ’ Court to ennuellg levy a tax
for the purpose of paying the old bonded indebtedness.
Pyote,I.S.D. v. Dyes, eupra.
Uhsaw, bttcn, a oonsolidatrd dirtziat had voted
a maintenancs tax, tho oonsolldated dlstrlot was crgular- I
1~ convert& into an independent district, it was held in
~Bigroot Independent bohool Dirtriot v. Ctenard, 116 S.W.
(26) 805, affirmed by t&s Supreme Court in 129 S.W. (26)
1213, that the lndep6ndent dietrieb could not impose the
maintenance tax without having flrrt obtbihed approval of
the voters of the nev district, notvithetanding the lnde-
pendent distriot embreoe4 thr identical territory whioh
formed the oonaolidated dlstrlot. Attoxwey General Opin-
ion Ho. O-2806.
Gonroliaated common and Independent rohool dls-
tricte are defined by statutes. School dlrtrlots may
undor the provlslone of Artiole 2806, V.C.8., be oonsoli-
dated b an order o? the Qommiseione~s~ Court when such
lo tlo nitI bwn duly outhorised by the qualified voters
realding in eaoh dirtr$ot affeoted, voting separately at
an lleatlon held LB laoh such dietriot. Artiolrs 2807 to
2815, v.C.s., pPovldr la detail for OontrOl and mana e-
ment of the sohoole in suoh dlrtrlcts. They dirrer ‘fn
many respects from the statutes on the control and manage-
ment of rural high rohool diatriotr formed by grouping or
annexation under the provirions of Articles 2922a, et seq.
Xoi. L. A. Woods - Page 3 (v-375)
Whentwo or more dit3tri0ts are consolidated
under the statutes above referred to, eaoh dletriot
loses its separate identity, unless it be for certain
limited purposes in vlth tustlon ooncerning
bonded lndebtedaeas
after cooltitute a 8
had never b e separate e x & eteal* oount *aa 0f s0h00i ~,:
~?rustsea v. uLTsoz1,,5~3.~. (asp 805; r..k opaaion no.
'0.5462.
But even thougsl school dlstrlcrta have been oon-
00iidatt36with other contiguous school diawOt8, it is.
the duty of th4 Coms%sslon4rs' Coiwt~to see'that taxes
are i0vl0d ior the pw-pose of payis@ the xnterest, sink-
ing rune, sad alsobrglng the prSnoipa1 of the bOnded
lndebtodneas of the former Scholl distPicts, a@ $hls
even though such distrlots hav4 $&we oat o? exlstenoe.
Suoh tax is to be levied agetilt the territory that was
formerly in eu4h old school d%atrrrat, unless, of coupse,
the oonsollldated Qlstrlct has voP4+# to amnose and pay'
off said outstanding bonds and vated a tax lsvy thero-
for as provided In Artio1.a 2807, V.O.8. Pyete E. 8. D.
r. Dyer, suprs.
In Attomoy Bbneral Oplaioa Ea. o-2808, oltlng
the Pyote Case a(1 buthorlty, where a tonsson school dls-
trlot had baon oonaolldated with an independent school
@stri.ot, this kpaPtim4n~ rdvisdl thrt the oounty tax
ooll4otop had &w aut.br5~ to #oUlat w tam8 fior auoh
old dw s&q01 di8tpiat l xoept the ows dlsoumrd
tax. Wh4n suoh new dlstrlot votes and levier a new
rlntenanaa tax'snd g%ves suoh tax yers the credit,
then thir tax money so.oollected sr ould at that time be
~tUPned ever to such nev indapendent school district.
Where a oonsolidated iadepezkdent sohool,dlr-
trict wish66 to value the pPop4rty of th4 part that va0.,'
fmsierly a common sohool distpict a% a lesser peraenkge
than the p4roentage takin of the value of the PPopertY
that rau foPmerlg in t&e zlloepend4nt sohool dlstrlot,
this Department advised in its iaian Be. o-2722 tJl8t
this MY not be dOne,beO8USe sUQ % abY$iOnVOUld
tlonably be in violation of Seotlen 1 of hPtiCle-8:::
(ionstltutlon of Texas, whloh reads In part as follovsr
Hon. L. A. Woods - Page 4 (V-375)
“Texatlon ehall be equal and uniform.
All property in th5e State, vhether ovned
by natural persons or corporations, other
than munlclpal, shall be taxed Sn proportion
to ita value, whioh ahall be ascertained as
may be provided by law. . . . I’
Further, the Court8 of this &ate have many
times held that the abore quoted prorislons or the Con-
stitution requlpe theMal p*ogsrty within a taxing unit
be texed equally and uniformly. N line v. Colfax Con-
solidated School Diatriot, 18 S.W. “t 26) 940; Weatherly
I.S.D. v. Hughes 41 3.8. (26) 445; Hunt v. Throckmorton
I.S.D., 59 S.W. 126) 470; Santa Rosa v. Lyford I.S.D.,
78 S.U. (26) 1061. A oonsolfdated school district aey
not for tax purposes value the property of a portion of
the district at a lesser pementage of its actuel value
than the peraentage used for the rest of the property of
said district, and the tax rate levied and assessed by
the district must be equal and uniform.
There is a real distinction between a consoll-
dated school distrlot areated under the consolidation
statutes and a rural high school dlr/trict created for
rural high school d%strlct purposes under the Rural RQh
School Dlstrlat Law.
When two or more contlguoua oommon independent
school districts are ouped or annexed to form a rural
high school distrlet r’11 accordanae with the provisions
of Artlole 2922a and/or 2922c, V.C.S., each of suah dS.s-
tricts retained itu identity. Separate elementary schoolr
must be maintained therein. Artlole 2922f provides that
the elementary dlstriota composl~ a rural high school
tistriat shell not be oonsolidated nor abolished by the
oounty sohool trustees except upon a vote of the qualified
electors residing therein, unleaa the dally school attend-
ante ?or the previous yesp shalL have fallen below twenty.
State v. Cadenhead, 129 S.U. (26) 743; T@nity I.S.D. V.
Dlatrlot Trustees, 135 9.W. (24) 1021; Mt. View C.S.D. v.
Rlanoo County Board, 149 S.X, (26) 224. Live Oak County
Board v. Whltsett C.S.D., 181 S.W. (28 846; Weaver v.
BOWS or Trmstees or wi1~00 I.&D., 18 k 3. w. (28) 864.
Artlole 2922L, V.C.EI.,, empowers the board of
trustees of e rural high school diatrfot to levy and Ool-’
lect msintenence and bond taxes for aaid dlstrlct after
being authorized by an election held for such purpose or
purposes ; and also provides:
Hen. L. A. Wood& - Pa&e $ (V-375) .
.
II :‘...
. t&W the ia fiaxoa prevloue-
lf m&&s* by 8 a%rtlcZet QF ahtxiotl
Idoluded la a ma1 high eehoel dlatriot
shall be Contlnued Itn farce until
&h’time a@ a UMform tax ma be provided
.zt;gtb$+fL@ 0s the rural iI @I school
*
Under thq provlelone 4f 8ata etdtut(l, l.t ir
the but of the board of truetees of’ ttie r=Bl. bl@a
achaol 3;fetrlat to amse to be levied, asaeased, and
8Q&bOtQ$ in WBOb @ it8 dO48titWnt diatriats the SW
tax vlDio& said dirlriota had Qrevi@ual~ au$horized W-
till au& time a8 d unlfom t&x has bee11 voted by the
rural hQh school &strict. Aleo, until the bonded
indebtednese~ of the elementary diatrSota colppoelng the
rural b!Qh school district la assumed by the enlarged
llistrlot as authoriced under Article 2922h said lndebt-
edoesa reibalna a charge exclusive.ly agolnst tha diatrlct
issuing the bonds and the tiurteee of the enlarged dls-
trict are charged with the duty of levyln$ from yeer to
year, ‘and aollecting a sufficient tax from the distrSOt
1ssul.n~ t&s bonds, to discharge its obligation, McPhabil
v. Tax Collector (WV. App.) 280 S.Y. 260, error refused;
Attorney Qeneraf Oplnio~oasNos. O-5542 ad O-5462; Chaa-
taln v. HauldIn, 32 8.V. (24) 237.
At auoh a time, however, when a rural, hi@
school dlstriot shall have exerulsed by vote its author-
ity under Article 292211 to assume the bonded hndebted-
neua 0s the eleamnterg schQol dirtriets conposing the
enlarged distriot a&d authorire the levy of a tax on the
schoal drstrlet to pa said aasumd obllga-
/or shall have exoraio# % by vote it8 authority
undei ArtMU 29223, to &evy and oolleot a uiatemmoe
tax over the enlarged dlstrtct, It to our 0 ilLlotJ t?&t
the cabet~tutlonal p~ovisload hersinabma d!sous,sedaon-
oernlq e ual and Wforr taxation within thu texLng
unit voti 8 be sppliaeble end would prohibit unequal
taxatloa wlthia the eteme4tary Qlstrlata aa*poeIng the
rursl’UfJh school dlstr1ot.
Having dlaouased the mtotua of newly incor-
poreted sahool distriCta, nevly &04fWfi&ted Sohoot 65~
Wlota, and new&y eetablitehed rural. tri& Cchool distZ%Cte
w%tlk regard to tases mid va$uatiane o? aaid dlatrlet h
which wa$ neaeesarg in mmnecrtion v&th.atul the appAioa?
tier4 0s the t8x tevy povloions ot tne lkua~lsatlon Law,
Boa. L. A. Woods - Page 6 (V-375)
Acts 1947, 50th Leg., R. 3.. H. B. 295, Article I, Sec.
2, first paragraph, ve will now attempt to answer the
submitted questions.
In Attorney Oeneral's Opinion Ho. v-328, this
Department has pr8riourly lntcirpretsdthe tax levy pro-
vinlons OS H. B. 2%. We shall apply the oonstructlons
reached therein to the questions here submitted.
With respect to all types of school districts
vhlch ver8 created two years or 3110~8 immediately pr8Ced-
lng the year for vhich It makes its application for State
ald under H. B. 295, and presently exist aa so created,
said districts are subject to and governed by the tax
3;;~ provisions of II. B. 295 as construed In Opinion V-
. If they conf'orm to the tax levy provisions as con-
StPU8d therein, they BP8 eligible fOP State aid, other
provisions of the Act having been met.
With respect to newly incorporated school dis-
tricts, nevly consolidated dlatricts, and newly established
rural high school districts formed or created v%thin the
tVO-y8ar period imm8diately preceding the year for which
it makes applicationfor Stat8 aid under H. B. 295, such
aohool districts ehould be considered and treated as nev
aohool dlatrlcts in applying the tax levy provisions of
said Bill. If said di6trlcts as newly established have
voted aa4 are ooll~ot a UlifOl’m local ldJlt8ZXUlC8 t8X
of 504 or wore for lora
9 opetiatlonal
purposes and qualify
wader S8ttion 1 oi Artiale I o? B. B. 295, they are eli-
giblo for 8tat8 ald, other requirements of the Act having
been met. Ii. B. 295 do88 not preclude or prohibit any
newly created common, lndspendent, consolidated or rural
high school diatrlct from ap lying and shoving eligibility
for State aid. Opinion v-328 .
From what we have disCUss8d hereinabove, it
follows that a newly incorporatedschool dlatrlat or a
newly consolidated school dlstrlet has no authorltg to
levy a looal maintenance tax until such a tax has been
voted by the new district. Such distriots, vhere no
uniform maintenance tax has been voted OP where the local
malntsnanco tax voted 1s lesa than the 504 mlnlmum re-
qulred under H. B. 295, .~,not eligible
I ..are for State aid.
I .,
With respect to newly created rural high school
districts which have.not voted a uniform 1,ocal mainten-
ance tax as authorlsed under Article 29221, but under said
statute there is being continued in force in the elemen-
tary school districts a local malntenancle tax of at least
r
.
‘.
Hon. L. A. Uoodr' - Page 7 (‘f-3751
tha'%# minImum required under Ii. 8. 295, vhloh tax &a
been pP8ViOUsly authorized by the elementary districts
mapos%ng the rural high school dlatrlat, such rural
Wh40~ di$tlAiCta aP8 8utit&8d t0 8tSte aid Undez’
B&%1, otktbr provlsLons M the @iill having be&a it&at.
8%X' mOS8S Of oSplfbi@ th8 PPOViaiarU Of
R. 8. 295, hcts 1947, nrroly incorporated sahod
Qi8tPlatr, newly como$idated school dlotriotsr
and new&y #stablis;hed Fu~al high rchoof dls-
triots craated vlthin th8 tva-pear perio&lmmd-
late&t pr8o~e~L~ the ysw for vhloh It makes
apQlli$&tion iW Btate a&d under %. B. 295, should
be trebtud and o&xisideFod al nw districts.
fsvlf inco~g+oPatsd mhoo& Qiatziats and BeI-
.~'. ,2y oofmOlidat6d school Qletricta have no author-
1tp to l,rf and 8S1*8 8 Iscal melnt8nanGe tax
until the WV dlstz’lct has authoPlz8d S-8 by
VOt8.
whol& a wv1y ISMOP atml who01 diBtriot,
a nevat a~aawata8t+a8t2#r02 dbrtriot, or * nsvly
46t~~li8lie& rural j&pbi*eoX Olatrfot has votei
a UQlEemlooal Mln~aslawe tax for local oper-
rtlonr5 purgorer at the rate of t%e al8imum 504
FOQUIPCCI
uaae~ it. IL 295, or mmt. melt dlrtrlctr
me 8atZtZed ta State bid unda 8. 8. 295, other
provlslcns of the Act haviag been met. It matter8
not that the 1.0~~3 nsintexwko* tax or valuation
of the n8V district is greater or less than was.
the pP8t%OUS lO@a$ Qaint8danO8 tax OP Valuation3
in the distrlot qr &&strlotS sompoaing the nevly
lrtabllahd dtrtriot.
V8Py truly yours