OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Bouorablo h. IV. 3artarling
Qowlty Attorimy
Jofru8on ~ouuty
Bowmont, ‘braa
&tar Slrt
k le in tlno 1 4 ,1 e4 0,
in
rhioh you r ep uut our r the rmtions o?~
hrt1ala sm8&, Gamon 06, WhlOb proriixo
for the ranner or a n, of tua ror
j&Or OOll66@ di6 on junitir sol-
1-e distrlat.
611 the 6t+tut68 bear-
ly refer to'tho perti-
story.
th6 .stablirlm&t Of
seotion 1 prov8d.r that 8n 1ne*poniIent 66hoo~,d~6trlot
or a city V&&Oh had 68emd c~nntrol of %tS 6OhOO~6 WW~, WI&T
OUtEill oOndit&XlS, "ii&dllhh Us& RdlltUiill 6 a-~-,
vh %+~Lze 'h3&%rWt-to -b6 knomi 6s~a Junior .GcGlogr Dls-
tri6t.* Sootions 8 and 8 provide tlkr proasdurc whomby
suoh Qlstrkt sray be romad. The managemtmt ana eantrol ot
junior eolleE6 diStriOt6 16 V66t6d in the board of ldua stlo n
or tha 6lstrlot or olty wher4 the bounaarle6 cf ths junior
collage dlstrlat te th6 @aam or 6ubat6ntisllp the mm6 88
ma lnaspenaent dlstrlot or olty, 6Uoh board to be gor~mad
by the g6nerel law applloabla to lndepmdent rohool dlStrlOt8
gmrrolly. (Sections4 ana SJ Sootlon 7 author1668 a junior
coll4ge dlstrlot "or4atoa UtIdSr thlr aat" to issue bond6 ror
the OOll6tI'UOtiOll6lld SQUiJIlWlltOf buil6log6, l.Vy t6XCll to
la r tlo s
such bonar, levy ruta OOllsOt tare6 ror th6 support
ad 6mlntsnanos or the junior oolle@e, provided that bond8
6hoUlU not be lreuoa without a m6jorlt.y vote of the puallfl66
totems or the junior ooll6gr biStXiI3t. Tha board Oi 6duoation
or tha &mlor 00116&6 I6 autharlaod, upon patltloa rigned by
lo per cat 0r tho Quaiiri4d property ta%pSyiIUJ votara or the
dlrtrlat, to order an eleotion ror tha irruanao or bon46 ana
levying of tuc8, such 616OtiOIl8 tot f66U6606 Of bond6 Urd
levying of t6x66 to be gor6m6d by the g6nsral l6w6~ appllaable
to lmlopendent sohoul dlrtriots in ao tar as tha mui43are
lpplloable, bad, ~providad the total amount 0r tax 14tled for
junior 00110&e purpomr ehall Novak ozoeed twsaty (60$) eent6
on the glO0 of' propsrty viluatlon.* Undsr tha origlnel sot
the tax limitation was b66ed~ upon the veluatlon flrcd by the
iiqu6U66tlon Board 0r the Commlarmionnra* @ourt for State and
oounty Ptll30606,but by th6 1939 6m6Zldmant thl6 Wa6OhangSd to
the v61~6tiOti1rim by the Eioara 0r Bwuillzation r0r tha
junior oolloge aiotrm. 3aotlons 96 and Pb, which WON added
in 1037, rclaa 66 roibWa:
*fioo. Va. Th6 amse66or ana eollaotor or such
junior eollcrgs dl8triot 6hsil a68066 the tare6 aad
collect the SalI30in the m6nadr AOW ProTided by hW
rar the aolleotlon 0r 611valotra tax08 by oounty
aaao86Or6 0na 00116OtO~6 and where them la not hero-
in 00nwn8a any opoolfle prerlelon at dlreotlcn aS
to how anything oonneotsa with tDs 8a8ewe.ent cob
oollectlon OS tame sbrll b6 60~6, then the plWViRiOni
or the Gneral Law Shall prsriill. 7!h6 beard 0r eduaa-
tlcn of Said fIi6trlot #hall b6Ye ~ths pOw6r, ana 1s
hrrcby authorimd to appoint three rUid6at citi~Sst+S
or the Sal6 alrtrirt to m?O a6 a boar4 Of *qualiSa-
tlon to eQuall3m the velues or 611 pro crty sub e6t
to taxation In Said. aiotrlot 6nd said t oar4 shr 5 1
puallry in the 68~4 manner and sbsil perform the
ssme dutias aLB 16 6uthorLned to be prrorma by
the board at ecptalltatto~ &p ointod by the alty
00UnOil cf Cltie6 a& tOW&W f nOOSJ!Omt8d UndSr th6
General Laws of thle Lt~ats.
808
*Al). taxes provided ;Por bp this irot shell baooam
due an6 geyable on tbo 8amo deta es the taxer In the
indepant!ent aohool distrlot pmvlded the bouthtlea
CC the :~lor oollege dl8trl~ot are aotermlnous with
the IcOependent school distriot. if the bouudarfes
of the junior oollege dlstriat are not ootetinous
with the independent eohool diatrfot, then the taxer
of stld distriot shall beoom duo and payable on
the same date as Is provided Zor taxes duo to Stat.
and county Geld taxes ah811 be and rez.nln e firat
and prlor~ hen upon all the land end other property
agelnst which tho tam were e@resreQ. In aau ruoh
tu shall become delinquent there ahall be added
the ssse penalty and the same ahall draw latorrrt
et ths aam rate snd from the same beto me 18 pro-
vided In ease ci taxes beooging delinquent to in&e-
pendent sohoul districts undsr the General Laws.
(Aoto lQEQ, 4let kg., p. $46, @h. 290, UC. 9e, u
aEde4 Acts 1037, 45th Leg., Q. 848, oh, MO, sea.
a.1
-ha. 9b, In lieu oi the mamar of arr~eonnent
and collection of taxes, as provided in *ectiaa
Is, the Board of auoatlon OS euab hnlor GoUege
Dlatriot my provide ior th6 aaimwamt, equalize-
tlon, and colledtlon of taxes in the manner fol-
lowing )to-wit t
‘(a) Xi the bounbaries oi raid Junior Gollegr
Plrtrlat *hall bc the tsam or subrtantialiiy the
8ea4, as that 0r en fnaepedtsnt Sob001 Dietriot,
hevl an 4rueor and Collaotor of Taxes then
suoh "Elstriot amy have the hexer of thalr Distriot
assessad aml oolleoted by the kcseseor and Colleotor
oi &xes of euoh ?.nde endent Sohool Dietriot and
bars ruoh texea equiillp
cad by the Board oi Bquallsr-
tion of mob Independent Sohcol Dlstriot.
“(b) &here e city baa assumed control & its
schools aab use6 tho hammior and Collaator oi
Taxes appointed and paid by tbs oity is hereby
authorlzsb to have their fax.8 aasessa6, equal-
l-6, and oelleoted by the safm Board that
aazs4mms.squal.irses,an6 oolleets nlty tares.
“co) The Board of Zauoatlon or suoh Junior
College Dietriot, if ths prefer to do 80, rmay
bare tbe taxes of their 5 istriet aeas8se4 an6
ooU.eoted bg %;he nrsaamr aab Golleotor of Gountp
Hon. d. ):. Lesterllng, gags 4
~axse In the County In whloh said I&atrlat shall
be altuated, or collected only by the ~aaeaaor
and Colleotor ot County Texe8, and In nuoh event,,
euoh taxes shell be ae8ssaed and oolleoted by aal&
County offloera, as the aeae any be, ena turned
over to the Treasurer of'the Junior College Dir-
trIot ror rhloh 8uoh tax88 have been oollooted.
The property of suob GlatrIot8 herlw their taxes
esaear~d end oollemted by the Aa8ea8or and Col-
leotor of County gexea shall not be e8resaed at
a greatsr.velua then that e8eeased for County
end state purposea. If eald taxes em eaaeaasd by
e bpealel +~.saessorot the Junior College iJlatrlat,
or shall be aaaesst4 by the ~peolel Aeae8aor of the
Independwt Eohool Dlstrlot In the raelinerabove 8ot
out an4 are oolleoted only by the County Tax Col-
laotor, the property of aald Diatriot may be eaasaaed
et a greater or leaa value than that eaaesaed for
8tsts and County urpoeea and the Aaaeaaor and Col-
leotor of County Bema In auoh oaau ehell eooept
the roll8 preperad b the *sole1 Aaaeaaor or by
the Assessor of the fndependent school DIrtrIot,
a8 the oe8e may be end approved by the Board of
a;duoetlon, a6 p&dad in thla aeotlon. &hen the
aseasor and Collector of County Tame I8 required
to l a a ea a md oollset the texea'of a Junior Collw•
Diatrtot, he ahall rooelve the aeaa peraentage aa
for State and County Texea.”
kSlon 9 provides that tha boar4 of ldueatlon of tha
Junior oollqo dlatrlet ahell levy tub8 for the alatfIot8,
and Yaotlon 10 oontaloa provlaiona aono*rnIng aa5eramant end
00iie0tion 0r t-08.
Smtlon 11 provider that under oertaln oiroumatenoea,
"two or more aontlguoua lndependrnt aohool dIetrlct8 or two
or more oontlguoua oommon rohool dietrlota, or a oo&blnatlon
soa1~o8rd of one or mom lndepsndent aahool dletrtats, with
00e or more 00mmon aohaol dIatrIota of oonti~uoua territory
wlthln the lsaie county,= my crmtebllsh antI sPaintel.ae WdOn
junior oollege. It also provide8 that a crounty or a oomblna-
tlon of ooatiyour, oountlea x+ay sstablleh and maintain a
oounty or joint oounty junior oollege.
Esotlons LB and 19 provide the prooedurs to be fol-
lowed in artabll8hlng a union &u&or oollegi dlrtriet, a
810
county junior oollsea d~lstriot or m jofnt oountr funior oal-
legs di4trlot, and authorlz4 the. mubraimmlcn of ths ~u4ntlon
of lOVyiS(j tax46 qnnE iEeu$w bonds at the Beni ehction mt
whlah :tr establl8btiusert im voted upon.
hotion e0 prorid that “A Union Junior Collsg4, 4
COURty
fUIiiOr hll46t, Or 4 JOillt hiI%t~hltliOr fiO114&4, lh4ll
be ~OV~X-LO~, adslnlrtmed end oontrollmd by an6 under the
dlrmotlon of a 804ti of 84~411 Junior Coll4g4 &uett48 slcotmd
at 14~134 from the Junior Collnes District by the puBlif~4d
vot4rm of said dlmtrlct,’ with much g4nsrelpowsr6 a* ar4
thsr4ln 4nnuslsrttsd.
hotion el prwldor rorthe annexation of' tmrrttory to
a junior 001Lmge dlmtriot for junior collbgtpuqostm only,
and Seation EZ, prior to 1.937, read em followmt
"All taxam 14tl46 iar 6 Gounty or Joint County
Junior Coll4&4 Pimtriat, ohall bm 488~48m4a by the
Cou&y Tar kmmmmmcn or A.mmammormr and aollemtmd
by County %I GcU,rotor or Golilsotorm ~who mhall
~4aoh month pL4es ruoh funds with the County
Tr44mur4i or Treamur4rm 13 tk4 48~6 0r 8 lh%on
sw10r CIPll4g4 izimtriot .”
By th4 lb o ve
c r ib 4amias4nt;
6 in 193?, thlm 444Dlon
was nmd4 to read 48 Tollcwmt
‘544, sire.ial tax48 14vt48 r0r a oounty or
joint eotmty junior ~ollsg4 dfstriot 84ml.lbe
aome&mwd irad oollootod in thm siannor pratldsd in
&afionB 70 bad 70 4rid BU4h ~O~mOtOX 4e4h aOnth
shall pl404 su4b rungs with the Tro4muru ot rwh
oount) QC Joint oaunty 00114@4 dlstrlat.*
Th4 question prsmonted by your lstt4r 8r1408 out of th4
mt that them mpp4u8, upon rirmt mzmmainmtlon, to hmr4 beat
mn omismicm or ariy provimioa for Ehn8sm4am64nt r8d ooXl4otion
Or t&44 rOX 4 Unii38 &aOr eOlbg4 di4triOt, 4inOB 844tiQ88
1 to 16 may be monmtxued to ‘bs applioable only tc a junior
ooU~4 distrlo(r orwted undar Beatlen A; t&at ts, a junior
00114gl4 4mtablirh4d by ma IridepanQent bohool district or m
city which has ammwsM control al' Its mohocsl~) and 4ii304 640-
tlon 88 in it8 prsfient rQrPl avsktm no ror4renoe to 6 union
junior oollsge diitriot, Them would be mom
bmmi8 for muoh
8 ooaotruation Ii iron a rmmding of the mat am m who14 it
tppur6d thnt the la&alatutt inteabed for ~aOt~On8 1 throu#i
16 to apply oaly to thou4 dlstrlotr @mated uzdor 64otlon 1,
ad int4n64d to e&t out &1 Or the JPS’QYiBiOOr appllaablr to
thomm diatriotm or4ated uad4r k4tion 17, ln 64OtiOn8 18, 19,
80, t!l a84 za. Thlr, howwer, dote not appesr to be tb4
14giBhti74 iat4at, for tb4S4 &St 4i8 64UtiOaB do not 18 any
W&y *tt4mpt to make 84~r4tcl 4Ad aowlet protirlon r0r th4
0 4Z?4t14n Of diBtrlOt8 ioXabd lU164r 84OtiOn 19. Th484 BU-
t f OS8 make DD roYlBlon for Yoting bBnd8, other than 8t fh4
origiaal 414ot P Qn, authorfziq th4 18~ of tax48 or f88~~i04
O? bonds, liaitatian tipon the W rata, t&4 US4 of dimtriat
rU!kdB and other pr~Yl*f~~i* uhioh the Lbgi,mlature would w4t
ri4rt~faly b4Yo pmvldod had it beur Intended that th elp p x o -
rfmta g4nBral QrOTiBfCOlB of the ibUt 1.6 ~ootloa~ should not
L B&$JiiOab14 to all ty 08 Of &u&iOr 001l4~4 di4trfOtB auth-
0XiZ4d to bo eNBt4d t&r ths irOt.
The only ref4r4404 112th4 orlglml aot to th4 levy
aBk48&4at 4d oofleotlon of f4xB8, mp4ailioally rp~l.iobbk to
df8triutB under h4tion
orated 10, 14 foua8 la 84stioa 88 4ad
do48 mt purpQrt ti?b8 Ooa&ht4 nitbin itB4if, lt B&? la r 8to
be port in the nature of to. axmptlaa fzoathe ~ensxa P pro-
Y%Bio2u rOf th4 pWpOB4 Ef pntY&dfng 4 diffO24Bt pmB4ddur4 48
tg the Mtt4r8 tharaln oot4r4d. beded ~otloa fS f4sw48
the 4xorptlon 444 *la048 oouaty 844 )olat oounty Jtmior ool-
1864 8iBtriOtB under ths BSCU @'aYl6lom4 aDpiiaBbl4 to $AniOr
OOl&@4 ~di8triotB &43W’81&y.
After oard'ul oaruldontion of thla lo,gi814tiv8 pmti8ion8,
authcwisl~ thB ar4atloo of &nlor eOUq&e df8trfoto ad their
l4d4kti74 hiStOry, We 8 04 With th0 4OR61U4iOXl8 4Sp24884d fIl
your letter of r4quset snr err, or th8 o in&on that tho44 840-
tfO88 4t Arti USUh, 0OrJlOl3’8 ‘puur B hi1 StstUtU, providing
rOr th4 SMLlllllbl Or 44848EO64nt Urd OQlbiJtiOa Of tw4a rQr 0
~~torfoolls~ dietriot also apply to a union jualor 00114g4
.
IIouru vrry truly
AlTOlam! amsAL OS? T6%&S
CGGtti w
APPRc:'r: JUT, 2, 1940