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l:j OFFICE OF THE A%TORNEY
AUSTIN
GENERAL OF TEXAS
nmorable Sam 8. l&X
colmty httorney
@wriaon county .
Jiuvo~, Tcuas
01 Act. ”
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and thclt tax, to-
ðer ~wlth thonz~ount of bond tax &sill-ncvor
wcaood 60d on P $&30.00 %alPailoa. .Tho act pr+
Vldoe for'tha oloctlons and tax luvios ati col-
lootion~~ in 'the dime atumor aa 28 provldcd Par
bdiit oenoral Law an Indtqandcnt 'Sohool I>:cc-
. section 25 of ~thhenot provldea tnatr
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Q'f. . . . all lax?8 heraaftorto bo, or
which may be amoted, and =bfch have for‘
their ~pO8C+ "as enlwgenont land ln-
cro58* of rate of ladntoMnc0 tax or :.
bon&tax, ox- maintonmco pnd bond tax,
tag&her uit.h tha pner in relation to
th0 aafxmmmnt mid colloctfon of taxae
thorofor and ttioreof, v&&her said lau .. .
or lnse bo for independent who01 dlrr- ..
tricts arented tin speoidlz le~laletiva
Act or under the General laws of Texas;
ana. al.l.:l.iiw~, hozmftiz- to be enaatoa ~.
anlari$rg and immaoIng the power5 ma .
authorities oi tin0 trueteoe under the .
Conera Lsws of this State, &all apply '-
to andthe mxim is and heroby &all.bo
auubtl.ve of this Act, and espealall~ :
of Seatioaa S and 4 h4reof.I
"Et :a noted t&-d In Artiolo 2857 of Vernon*s '
Ba3lm Ta~as Civil 3ito;tUteo, 1914, 8tmo balng t&a .
amama acts of TQOQ,png 27, Sootion 154,,tWt
th0 fXu3t%Qs Of IrK@&nd%nt School Districts a.133
s%ven pouer to low an ad valoren tax for malnto-
nnnae purpOSOS#not to 6xcooa so& on 4 $100.00
., ,. valuation, and a tax not to oxcead,25$ on 81$l00.O0
‘valuatlcn for purcliio 02 sites and bull6l!g~o. Arti-
al0 2784 OS Vornonls aioviscd civil Statutaa 1925,
authorizes a zatitenmca~tax of CL00 an a $00.00
vnluation. It is notocl tha+t ~thls 1s an Act OS 1921.
Ffhere is ?.krtha~.leglgiRlation 03'the 6ub'Jaot
found In Vomon~s Texas Session Law Sorrioa, whre
th6 49th Log.islntwe of 1943, C?&ptsr 17s Vcils?&+
ea all 85ts and procoo~s in comectio3 ~35th
maintonanoe taxolectlons~ not to exoeod $l.S3 CJP
oaoh $100.00 valuatian; and in Soctlon 2 author-
tiss +A0 trustees to aa3.l an election raising tb.8
t+x not to ~aeod $l.SOi ,,
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Bonorable Sam 8. EaU, page #S
‘Section 26 of the waskom Sohool .Ltx?, provides
435r0u0w5:.
l *Th is Act &all be taken notico of b’y . .* ,.
all t&o oourts In th4 samo manner as the’
.Genoral Laws of this State, and It shaU
be aozstruedto be oux+lativoof all of . ’
the wnerul Cave of thla State on the
subjopt of, sohooLe, when not in aonflicii ’ :
thoreHth, but in case of oonlllat thlis. ,_, .
Act shall control, as to ths F;askon Inde-
pendent sah001 imttriot, hero Orodd,
and shciuJd my Seatlons OS this Aat, or .
any part ,ef any se&ion or Seotions of
this Act, be hold to be void and with- .’ .,
out foraa or affoat, for any rea5on
wh&soover by any aourt of competent
jurisdiction and havi; final jdOaiO- '1
tion thereof, than the reminI.rq portions
of this Act shell not bo thoroby affectedi
but shsll remninin full force and efioot
as thou@ the void or unenforceable par-<
tlon theroof, ~if any, had not been InA L ,.
oorporatoa iata this Act.’
uIt Is not&l that the tax rote 2x-ovided for ~.SI
the s~oalal Aqt arat5sg the Vaskom Dlotrict warn
the sane QZ)theta% rate provided for under the
Genernl lax br’ t!%e Bats of. 1909, above reftirrea
to.’
Artlole 2784, RevisoOCivil Stotutfq of Texas, prom
via46 In part as roltws,~
“The oomissioncm caurt for the co13~01 echo01
dlstrlats in its ccunti~, asid the aifhi0t schodl
trmtooa for tlx l+ago~dont school dlstriato in- .-
corporoted’ for: 6oh~01 purpoi3tb only,. 0hn3.l have
posor to levy and cause to be oollocted the an-
nual taxes and ta losue the bonds h&oin &&or-
l.Zea, subjoat ~to tha follot;~ provlslo~t
“1. In oommon oahod d&&riots, for’. the fU--
tboy-ndnttmanoa of publla Sroo achoolts and t?o
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ereation and equipmoat of eahool build&e,
therain, a agocial TV; end in lndctpsntisnt
dl6triats for the Psintenanae of schoo~a
thf~rcin, an od valoram tax, not to exceed .’
one dolls on the ona hmdrad dollars valua-
tion 02 tazabao property of tho diotrict.
“2. In QO~MOnchool and ir?dopandont dis-
triats, tar. the purchase, aonstruatlon, re- ,
pair and equipment of public fieo sahool
build-6 withIn t??&liaits of such distriots
and the purchase of the necaso~ry sites there-. ’ ..
for, a tar note to excood r1St.y cent6 on the
one hunckw3 dollsrs valuation, such tax to
bo for tho pupant of the oura?ont lntereet on: ”
and provide a slnliln~ farid stiMctant to pafr
the prlnolpal .oi bonds vhiah said dl6triota ,I
8x0 oclpaverod t.0 isaw for 8uch purpoeos.
"3. The iixlount OS z!lalntcnanoe tax, to-
Gother with tho axount of bond’tnx ol any
dlotrtat, eh6ll noveP oxoeod one dollar on
the one bundrad dollarn v6luatloa of tax6bl.e~
property; and IS the rate of *bond tnx, to-
aether with the ra’;o of mal~tenance tax voted .~.,
in the district, s!dl at q the exceed one
dollar on the one hw%%‘od dollcmi valuation,
ouch bond tar 6haU operate to ra&ce ‘*he
tmfntenmao tax to the difference botzean ~“’
the rata or tho bond tax ana one dollar. ”
‘4. ITo tax shall bo lavlod, collected,
abrogated, dininia?md, or increased, and no
t bond% sh611 be is6uod horeundar, until such
aotion has been authorized by a majority ol!
tke votes cast at an elootion hsld ia the
! district for 6uc+ ~urpoee, at uhloh none
i but property tsx; yayin;; qualiffod voters
;. of such diatrfot &aLl be untitlad to voto.“, ‘i
APtiOlU 2724 W88 oodlfled in 1925 fro9 8aytX'td pl?U-
oiou6ly er;aoted ~statuteo, one of vhlchora6 A&ialO 205?, Re-
Vised Statits OS 19& Artiole 2257 was mnendod in 192l by
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. _. 1745
fIouse Bill 112, Chapter 24, lots 37th Le&latura, ‘isc;?tlar
soosion. (See Section Xi or RouxtoBill Xo. llEi)-. Artiole
i2f367, artor its amnd-ront, road a0 follower
“The truntoes of ‘any lndepandent school
district tl?at has &con, or tiiag horcrafter be
4 lrtoorpordxxl under ~oxwol or spaoial lazs,
for sclaool* nuroosas 0nJ.Y. shall have tile POveP .
to levy and-coilect on &nlQl ad va1orop -kc
nat to exoaed ono donor on the ona %zn*ad
dollars voluntion 02 ttvxblo propsrty of the
fz?istdct, fcr t.20 m intor~m3 Of ss~hoolo .‘.
krareln, and a tax not to exceed fifty cents
on the one hundred dollars for the purpobo of
purohaoing, oonntfititiq, repairinS, 03 o~uip-
.ping publia free oahool bullding within the
linits or tnzchdiatkiat., and the purchsso of
the necobaary sites thorofor; provided, t!!t
the snoirnt of mbintonunao tax, top3th0r with
tho amount of bond tax of the ‘dfrstriot, sbsll
never exoocd one dollar an the one hundred dol-
lars valuation of tsxablo proportyt and prorid-
ad further that no such tax ahU.l be lovied,
and no suah bonds iaouod, until after an olao-
tlon sball hsve bean held uharain a rajorlty
of the taxpaying voters, voting at said eloc-
tion, shall have voted in favor of the 10%'7ti6
of said tax, or tha is8uana.e of said bonds, or
both, as the c&so may beg and whlah election
shfzll be hold in ncoordnnce 02th the oubscquent
ooctions of this Aat.* (wsls supplied).
You rriu, 880 tit the Act applied to any indsgandant
school distrlot vhetbar crestad by general or sppscial Ins, and
nuthorleeo Thorlovylaq 02 a tax not to exaeod ono dollar on
thy hundred dollars, valuation of taxable progorty. It naoas-
~nrlly fol.lows, therefore, that ‘the provisions la ?iatiso Bill
I:o. 1X, Croat- tha i&shorn Indopendont Sc$ool Distrlot, whioh
limited tha total tax to fio#,~ w&6 ropealod, a.& tha inoraosed
ton would be authorized upon a majorLty vota cant by the quali-
riod taxpaying voters at an eleatlan hsld therefor.
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177
ilonsrabla
Sam B. Ml; paae 46
As we have heretofore zentioaod, Lrtlcle 2734 of
t>?e 1325 revlaionis t&son frox severalpreviously ennctea
atntutes anion& which.waa Artiole 2057, RevisedStatuteeof
1fa.l~ GO amended.
Art1018 2784 authorizes ‘in lndopandent eohool die-
tricts for the Aal.nteIlailco of echo018 t&rein, M ad v4loren
tax, not to exceed one dollar on tho one hundred dollara~a-
uatioa o$ ~tox+.e yoinwty of tao dlatriot.” You axe, there-
forar4bGv’L9ed tlxhi?-the trustees of the NnakomIndependent
school Mctrfot may levy k mintenazce tax or mt more thnu
om *.ollar , =rovla&rd, of cour30, ths an.10 it3 mh0rizea at an
olcction.oalled and.hqld under the provtsioasof Artloloa2784
and 2755, Vetinonrs Annotafod Civil Statutes.
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You mntion in’yow latter Chapter 17 of t?ia Acts of
the 4Sth’I,eiJialatwe, Re~ulm SOS&~. T’t~laAct valid&es
oloctlms held in en ixzdependent schoof di&?lbt PI;~ir!lich A '
mi&zance tax not to.eixt6d tl.EO 0x1each me hundr3d dol-
lapa OS 5SSGS3ea valuationLad teon voted upon tid purported-
ly authorbed. An exmi.mition OF this Aot roveGb Lhrt it is
n0thh.g noax tlq -avalidntlrgkot and in no WIT attsapts to
eutlhorize &a incrcascd tax except uhon tile asxia is hosed on &U!I
electionbald prior to 'We puxtage of th8 Act. 3oction 2 reado
In part 80 followg: ‘.
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"S8C. 2. All:such School !)istricta, >Le~*e
the vote has -1mrotoforo bcsn in fnvor of IOVJ-
lry; suah zskln%en~oo~ tax shall have t?m power
md authorltg to low, asodsa an8 collect tax-
08 at not to exceed t:loIollouiq ratoa ~,cr:ozau
luxxlred dollhra of Aaaosned valuation of tazolle
woporty, to wit a
tlm-efore,further
Potatwo-,. advisedthat tko znahun
=aintomnoe. tax uhioh under the i;eneral
IJAWio authorigedto
b voted and levied in an indo~endsnt iwhool distriot in ~1.00
178
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on eaah ono hundred dollarsor ososstmd volutloa. Article
27*c, swrh
Very truly gows
Assiitmt
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