Untitled Texas Attorney General Opinion

329 OFFICE OF OF TEXAS You al60 mbmit the infomntlon that the hat soholaatio oonau~ aham the imlapendeat dlntrlot in qwa- t&m to have only 185 aQhOla#tiO& Aooordlng to tha above quotcsd iafomatlon tha ltolita Independent School iJiirtrfot war formed uader the ~WOrrJ, tiW8 0: thi8 8tAt6 aad WAU not OrOatrd a, m %R- 4~peadsnt mhcml UlaOrfot by aproial lo tof the Le,gSrla- tun. &tiol~ e76S fa applioablr to lad~ondatt sohool diatriott4 a0 0reat9a and pmwitwo88 r0uMt “Alllnoorpontedd%atriota, having maoh reworthan one hw&drea and iiity8ohQlartfoa aoo&ing to the latwt OOWUB, ahall be govam- sd Zp the general admlnlatration of thdr la b o l8 by the lawa whtohapply to -at cl4hoot d.Satriotn; and all funda, of ruoh diwtoiot# &all bo kapt in the county dopo8itwlas and paiQ out on order ef the trtt8t.w *pprovod by bho o~unt9 auparintind- em.* Fe are of the opinion that tha aawmnent and Qol- lootlon of tuae by l wh o 01 dietriot (looanot omo within the tam *generalldalaiatration of their whoalaw ai wad in Artlola 874%. aqua. In *hia oonolwion *a are gro8tlr infhenoti by the depmtmontal QQaatruQtlQa plaoed oa thir question mop a loag period or yaarr b9the Attorney WW- a2'r Dqartmeet and the JM,putmeut oS Eduoatlon. on April 28, 1980 atwt2 th0 8wi3ia*8tio0 or Attoramy Oonual C. tl. Our&n, Aaoletant Attorney Outoral %.;O;.~@war wrote an oplaioa 60. 22l8 on fhls point, whioh opinion wa s lppxaved In ooafenaoe. mm oplaion W88 88&roM- ed -tx\ qI.s;oAnn%6 Webb Blmtoa, 8tate Suparinttadent of Pub110 Iastruotion and red la part as r0uwnt Wwe have your l&tar or the 16th lnat., an- oloring a oommunlaatlon from Yr. 55. Z!. FMll, At- toxney-at-Law, ktoav$lb, %X88, ianblob hs nicma the quertlon aa to whather acladapend*nt aohoal dietriot oantuinii@g le8a than QM hundred an4 flit9 aoholaatloa and harm it8 cmn aaw8aw and OOlhOtQr of taxea le bound by %ha VelUtiOn plaora upon property thsrela gor rtato and OQunty p.wpowa, aad you raqwat tbo opWcm ai bhlr De- partwatt with nf@renotl theret& BoJlonblo Cullrn 8. Vanoo, P-e S “In Avery vs. Owper, 180 3.W. 7% th0 BUPN0 court (cpinlon or chier Jwtioa Fhillipr) hold eat an lndepandent sobool dietriot havIn& an am- aessor an4 ooJ.leotor or Its awn oan aaaaa6 pmp- arty Car purpoaem ofaoh001 taxation at a *alUa- tion Other th~tr bh8t mutt r0r *tats and oounty pUrpQD*& “Th. ap8olrso qUWtiQU don preer0nt.d 1s: **Doria t&i* oaaa at-917 to Ustriots or la** thaa arm hundred ana fifty aaholamtloa?* ". . . . Wtth r o ep so to t th el~a e88mM0i tp r o p - Ort7 tb0 10~7 and oolleotion at t8xO*, provUb ins )or tax atN baaa rlOot~On8 ati LasSas bond8 oa tha faith 8& cr0dit of th* alatrlot, the 1-s ralatirrgtolabepondrot s0h00lal8trlota gbvorn aad OOAtml 8hoclO indOPMdan$ Mhodl OQrpQm- tiQM 8 t bars 1~6 thka OM hIU&Ud arid rift7 *&ol*st he 084 *In th8 oonstruotioa of ,8Ll oivll ltatutal the orainar7 rignirioatfaa applirs to word* **x- oept worea or art or wards w~ootod With a pr- tioular trade or aubjsot matter’. nrt. SSOB 8.8. 1911. The word ~aamlnX*tr8tioa1 aO0m *t&o a00 0r adainisterlng; direotioat tmnammntt gavua- moat or publio l r r a lrtlm a ~ aondu0tl.w of an7 ofr$oe or enpl0ym.n~. The Uentury Motlonary k cy010p0as8, vol. 1, p. 77. -The tam *genual admlnl~tra~fon Q? #*Ii 80h001*' ~oe~na, therer0r0, th0 ma0maent ma OQntX'Ol of tb rohool syatei~ ah83 ti, tb. w ployment of bOaoher8, approve or vouchers, Oto., -6 as to Such S&tiers %I& bdaQMdMt SohOQl 00x- parat~aw OOAtAi~ 10*o thOn oae hundN6 md arty mholaatios the lawn applleablo to eamcut aohool distriota will ooatrol. *1f It h&d boon intended b$ the Lo&rtatum th8t the tam *gwmral adm%niat%atfon or t&air wh00ia* dioula oqwsr the ontlro rida Of taxa- tian and wattam or riA4AOti, th8 tnta+eo* or uD :r&dependuAt aohool dlAtrlC+t,~~Vi~ lee* th8fIO- f&mmaJls aUll@n 8. Yano** Pago 4 ~uadred and flftJr aisholacMa8 would hero no nera power and authority PI) to auoh ratter8 th a t th etr uutsc or f a a 00mOn lhool dlstriot. . . l “. . . If it had boon irrtsndwd to plaao 8uoh lndgnd4nt 8ohool dlatriot* 00 the ma0 pl.aea with WIM EOl ~ohool dirtrlotu relatlto to taxation and matter8 or fiaanae, tho Legirla- tur8 utmld doubt1088 hare exprsured suoh intont I+9 lrrrguageclam and umlrtadahle. . . . -9 . . ?nlth.58 a mM o tio nX’Uul lt8to that th e . o o ntemp o r 8noando u8partlouhr oon8tauotion 0r a &aOuta by thou. uh8a &it9 it is to ~9 it intg effoot, though not.ab8olutely ooatroll- Jscr ir antlt1.d togre8t ~wolght by thr court. St@!& V8. Rullw &&&Wlr, %09 8. W. 881. '&8 rtour lnroln brpn888d are in keqdng rlth tha ocmatruotlon heretofore &rea Artiolo 28S6 by the State Dopartwnt of lt4uo&tlon8nd by the irttonuy 04aora.l. In lbllotia No. 90 Vubllo SOoboaL &W8' i88Wd b9 th6DOQ4Ft#iaMt ai BdUW- tion in 1910 the r0u0*illd; MtutiM will be found with reapoot to k-tialo &356r plWi8iOn "'Thil 8000 not da8tm;l tt&OaM- tODW9 Of’ th0 UIBdl bdOQ4lidMt 8&4X+1 dirtriOt with r88peot to nuwbor of member8 at their Bahool board8 and mmor of taxatlan. 9* ‘th6~8bOVbqUOt#d OpiPiah wP8 OmrO8819 nf,md t0 mod fdllWUI in an Opinion dated Appril BP, 19S1, lddro8Wd to Bono?ablo N.arrinSo~rloolr,Oounty Attorney, Yofferuon hUntJ', 8Ud Wa8 WPittSll by &8Si8tti$ PttOX-ZMk9hn.l’d &Ott 0dIUB8. Thi8 UOOOd OQiniOn W88 U'tfttM dtbr th. Legi8laturo l'Wi88d the 8tatUta8 of th18 8t6ts In 1986, tlhlahnrl~lon m8do no ohage in nrtiale a?63, 8~~3~8, after it bad provlous- 1~ bow OonBtrUed by the flrat opinion 8boro quoted. 333 $& 18~8 relating to iab4pendan8 84hOtd dietriots baap:ite the faOt that the 8OhOl44tiO oomU4 ot the LolIt. Independ- .a$ Sohool airtrio ie 1488 than 160 In answer to your 8eeond oU48tiOLl we aall your .$tantIon to Article 2998 of the Fe~l~ad Civil Statutes, .a .mendaU In 1939, whiuh provide6 as follower "Yhan a MjOrf.89 @ tb4 Board ti ?TU8t448 Of an Independent Gletrlat prefer to have the tares of their DI8trio8 ae8ee8.d and oolleoted by the County kll4488or and Collector, or aollaoted only by the Cmmty Tar Colleotor, 8eme 8hall be 84aee- sad end oollaoted by o&U County Oiflaerr and turned over to the %kO48Umr or tha Iadepumnt &ho01 Ri8trIot COr whloti 8Uoh t.X.8 hre been 7.,. oolleatad. Ths pXUp3rty Of 8uoh M8trIOt8 hsting their tax.8 aa8e8ued Andy eolleoted'by the County Anee8~wr sna Collector me9 be 884e8846 at a gmat- er rtdue ttrn that 868488ed for County and State puzpO8e8, and in rucb aase8 the County Tax Maa88or and Colleotor 8tell a.s6ei$ethe taxalvfor saId Di.- triat 011 64parrtt. 888.88SIellt blank8 fUrniShad by 88lU DI8trIot and shall prepara.the rolls ror 88Id DirtriOt in aooor&ulOe with the u8448Ment v4lU48 i .whloh bavc bean aq~sllzed by a Bosrd OS Squellam- tion appointed by the Doard of Trustees ior that PUl-pOSS. zr e4ld texae 4r4 4S44884d by a s94Ot..l A88e8sOr of the Ind,ependent DI8triot -6 are ool- lected only by t&o County lkx Collcotor, the Courr- ty Ter Colleotor In such aa 8hall eocept th. roll8 prepared by the Specie1 A844880r and approved by the'ijoard of 7Netae8 sr provfdad In the pre- C4diAg Article: %%4n the County A88484Or a;d Col- lao.tor in required to a84018 end aolleot the tSXa8 of IndepandontCahool fri8triotr he 8h.11 reopactiva- 19 reoeive one psr oant (1%) ror ea8assIng, and one per cent !lCr)for 00114atIag 841114.” i'ndar the 8uthorIty of the above quoted artiole If the 8&0@1 distriot oh00444 tC bat4 it4 teX4e a88488.d md eOll4ttted by th4 ooUn8y 88se88Qr e:sd oolleator the property ‘iIl the 8ohDol di8trict ppJ9 be a8aeraad et a gre8ter value then the property la esae8sed gor State and oount9 parp0844. %I. bOBi.ie tN. whera tha dletrlatU848 it8 Own 48608BOr i 334 ~Omrsblo Oullea B. Vexwe, Pago 6 end ot3llaotor or It4 own as8esuor and the ocwitp oollsotor. alrll your 8ttantIon, however,to ttm fact that In a oa8a !$~e *here the tar08 em a804846d by the county tax a88e8sor and the propertyo? tba sob001 dietriot ha8 a greater oeluetion pkeaed on It than that for St8ta and county tar purpo8ee it,$8 nacra8eary ror the 6ounty tax 88848sor to as8as8 the taxer fox the 8ohcol di8tri0t on 4 8upaTata a8888~4nt blenk end ha Wet 8Ubmit the eeme t0 8 bawd C+fequalIa8tIon for @IO dirtriOt appointed by the bslrd Of tTU88448 jU4t 48 18 40na by e apeoiel dietrlot tu l88o8wr. pie truet Chid the foregoing nlll be wrrioient to adrisu you lu thl8 imtter. Tour8 vary truly ArnRlss’I OliIaRAL OP”isxA5 ATTORbTFi GEN- OF T=S