Hoa. T. X. TriLmhle,pnm 2
malntcuaanoa
of 8amolhounee should be f88oz
~11) tt005 BS th6 ht ttd 15t0 Ofr00t.
not have b6an oonknplated t&it, ianteed of tha
law bsd5g 0rre0tm ita66dbt6iyOT in 90 days
artor oumuant at the ram2.06t, it nhoulu not
ttaj
eatinto lmot untir the rouous.~ mar, and yet
tbnt WOtilabe the b&OH1 l%lUlt if the jUt&Xlnt
of the loucr oourt a!loaldIIEsustained. ... *
!&la deoldon 1618r0u0w by the comadaaionof .4p-
jmnls Bltndtt v. Hegar@
in Qoanty J&o fndopcadent Who&
Mstxlot, 285 SW. 27l (o-an a"&" h~~t~;y;tad~;'.
This antm oonowrneb the toxsMUty y a
loaatad in tsrrltory snnexoC to the dietrlot dur3.q the year.
In holding eaah proparty taxable by the Qlatrlot ths &reds-
8ion, Jutl4-p
Raney writing, said:
“The Qeoiaioain tkw OalBoor Cedom 1. mete*
(Tttx.Oiv. App.) 185 9.W. 367, is eathorityfor
tbs proposition that, when an independent8ohool
dlstriotis oreet+dattertJmlstof Januarycd
6 utv65 yenr, all property tit&b mob mwly ore-
lt66 distrfot,whloh waa own06 b tho tewer 05
Jmrmy 1st 0r that yuir, %a su
suthoriao6by law, wheth6r sash taxerihsva
authorlmd theretofore ar any be author%rul t&
the pew8r to levy at any t3.m
The Baprom court denied a writ or erlwr.
*fl@aan8iQur the propoaltion souml. A l'air
aonsldw&lon or the atatutosmldrigpxwislonior
tb ommtlonoi indepa~toohooldiatrioteleatns
50 reSWMbl6 l!poundto oonalua6 thnt th6 xaginln-
turn intaat4athe 50 UabUSty ror taxes rw
sohool a nohaql (Ustriat
purpomom in should rrlso
aatll the gear r03..wft56the amet2on a? the al*-
triat; nor did the LoC18lnture Intend that tha
rules or ltitrrr
gore- taxntlon ‘0; mz;mar-
poson, or property in now
aihoulab6 dirrertm mft 3Y- oat6wtioh govorn&L
tar&ion or propertyia a newly oreate&dietriot.
...
"....
“A considuretlonor the ... at-Atutory prcm
viai ... 1eai.bto the ofmoluslon that all tax-
able pmprty nituetod on Junuary lrrt,OS anlp
Kiten yem, in u territory whloh la subsequent-
ly, duxine eruchy-r',annex& to rp lndepndent
fiO'mo1dlatrL0t ... beomwo, by mob nnxmxatfan,
ycer an &ei levied War proptar eutg%ority.”
. ,
Untitled Texas Attorney General Opinion
Combined Opinion