Hon. W. A. Johnson
County Attorney
Tom Green County
San Angelo, Texas
Dear Sir: Opinion Ro. O-7037
Re: Whether an Independent School
District may have a tax rate
of more than 50 cents per
$100.00 valuation for bond
redemption
Your request for opinion has been received and
carefully considered by this department. We quote from
your request as follows:
"The Lake View Independent School
District, a suburb to the City of San
Angelo, desires to make an expansion In
their equipment, that is, add an addit-
ional building. They now have a tax of
Fifty Cents for each $100.00 valuation
Fn the District to take care of bond
issues. Their Superintendent, P. H.
Davidson, propounded the following
question with the request that I submit
same to you for an opinion:
"Can an Independent School District
have more than $*50 for bond redemption;
law says you may have $1.50 per $100.00
valuation but bonds can never exceed
9.50 per $100.00.
"It occurs to me that the law is plain
that Mr. Davidson cannot, but he seems not
satFsfFed with my opinion of the matter, and
at his request I am transmitting to you his
question for an opinion from you.'
House Bill BOO, Acts of the 49th Legislature of
Texas, 1945, reads Fn part as follows:
Hon. W. A. Johnson - Page 2
"Be It Enacted by the Legislature of
the State of Texas:
"Section 1. Taxing Power. The Commissioners
court for the common school districts in its county,
and the district school trustees for the inde-
pendent school districts incorporated for school
purposes only, shall have power to levy and cause
to be collected the annual taxes and to issue the
bonds hereFn authorized, subject to the following
provisions:
"1 . In common school dFstrFcts, for the
further maintenance of public free schools and
the erection and equipment of school buildings
therein, a special tax; and in independent dis-
tricts for the maintenance of schools therein, an
ad valorem tax not to exceed One Dollar and Fifty
Cents ($1.50) on the one hundred dollars valuation
of taxable property or the district.
"2 . In common school and Independent districts,
for the purchase, constructlon, repair or equip-
ment of public free school buildings within the
limits of such districts and the purchase of the
necessary sites therefor, a tax not to exceed fifty
cents (50#) on the one hundred dollars valuation,
such tax to be for the payment of the current inter-
est on and provide a sinking fund sufficient to pay
the principal of bonds which said districts are em-
powered to issue for such purposes.
"3 . The amount of maintenance tax, together
with the amount of bond tax of any district, shall
never exceed One Dollar and FFfty Cents ($1.50) on
the one hundred dollars valuation of taxable
property; and if the rate of bond tax, together
with the rate of maintenance tax voted in the
district shall at any time exceed One Dollar and
Fifty Cents ($1.50) on the one hundred dollars
valuation, such bond tax shall operate to reduce
,the maintenance tax to the difference between the
rate of the bond tax and One Dollar and Fifty
Cents ($1.50).
h
Hon. W. A. Johnson - Page 3
"4. No tax shall be levied, collected,
abrogated, diminlshed or increased, and no bonds
shall be issued hereunder until such action has
been authorized by a majority of the votes cast
at an election held in the district for such
purposes, at which none but property taxpaying
qualified voters of such district shall be en-
titled to vote.
"5 . All property assessed for school
purposes in a common school district shall be
assessed at the rate of value of property as said
property is assessed for State and county pur-
poses.
"Sec. 2. Article 2784 of Title 49, Chapter 13
of the Revised Civil Statutes of Texas, 1925, is
hereby repealed, and all laws and parts of laws in
conflict herewith are hereby repealed in so far
as they are in conflict, except that nothing herein
shall in anywise alter, amend, or repeal House Bill
No. 516 Acts, Regular Session, Forty-ninth Legls-
lature."
House Bill 516, Acts of the 49th Legislature of
Texas, 1945, reads in part as follows:
"Be it enacted by the Legislature of the State
of Texas:
"Section 1. In all independent school dis-
tricts, whether organized under general or special
laws, and which have a scholastic population of
more than one thousand, five hundred (1,500) and
less than three thousand (3,000) approved scho-
lastics, according to the Scholastic,Census, for
the preceding year, and the boundaries of which
are coextensive with the boundaries of the Fn-
corporated cities or towns in which such lndepen-
dent school districts are located, the trustees
of such independent school districts shall have
the power to levy and cause to be collected the
annual taxes herein authorlzed, subject to the
following provisions:
Hon. W. A. Johnson - Page 4
"(1) For the maintenance of the public
schools therein, an ad valorem tax not to exceed
One Dollar and Fifty Cents ($1.50) on the One
Hundred Dollars ($100) valuation of taxable pro-
perty of the district.
"(2) For the purchase, construction, repair
or equipment of public free school buildFngs
wFth1n the limits of such districts and the pur-
chase of the necessary sites therefor, an ad valorem
tax not to exceed Fifty (50) Cents on the One
Hundred Dollars ($100) valuation of taxable property
of the district, such tax to be for the payment of
the current interest on and provide a sinking fund
sufficient to pay the principal of bonds which such
districts are empowered to issue for such purpose.
"(3) The amount of the maintenance tax, to-
gether with the amount of bond tax of any such
district shall never exceed One Dollar and Fifty
Cents ($1.50) on the One Hundred Dollars ($100)
valuation of taxable property within such district;
and if the rate of bond tax, together with the
rate of maintenance tax voted in the district shall
at any time exceed One Dollar and Fifty Cents ($1.50)
on the One Hundred Dollars ($100) valuation, such
bond tax shall operate to reduce the maintenance tax
to be difference between the rate of the bond tax
and One Dollar and Fifty Cents ($1.50)."
It is our opinion that you have correctly answered
the question submitted.
We therefore answer the question propounded in the
negative.
Very truly yours
ATTORNEY GERERAL OF TEXAS
WJF:BT:mjs BY /s/ Wm. J. Fanning
Wm. J. Fanning
APPROVED JAN 30, 1946 Assistant
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ATTORNEY GENERAL APPROVED
OPINION
COMMITTEE
BY BWB
CHAIRMAN