Untitled Texas Attorney General Opinion

OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN Bon. Thorns R. Chandler County Attorney Robartson County n FWmklin, Texas Se fire In reoslpt of 1940, in which you submit the aent~ far an opinfoar on September 3Z&, on WM held fa tihs Bratond Independert 3ohool tm7rif.newhuther or not a 100 Q 0olleeMd in bho Brexond soho eats on the #lOO vu~uatfon of nQfntea8aos of s~ohools wlthln t on fallsd-to oafryr her eleotian was o&led 1 board shall have puwer pon all trrabla proparty for suppiwt an6 nkalnten- dlstrtot; of and at the on Oh6 $100 valuatian of all wm8 appmrsatly hsL4 in Blraapondon th6 tal1~wl.n~ entry was made in the under date of mvotaber 30, 198Ot s or *s slmnetioe for looal maintsasaae tax held on #ove~Wr M, 198C wme returns4 br BM pcesicldentand tho taUcp sheets being ozasined and the returns af the manager of the e2sotS.m Charles E. Lloyd,werr sxara.l.neU and tkmboard foum! they were legrally oust. Bar thentar not exaeedlag bC oents on the $100 raluatlon t&are wsre otrat BB votes for and agefast the same tax 21 votes; them bsfw Hon. Them; R. Chandler, iaga 2 a total oi 99 votaa. Therefore it *as declared that the local tax osrried end that the school board 3Loll Lave power to anrually levy and ool- lrot a tex upon all taxable property in .said dlatrior. for SUpjTOrt and maintenanoe of pub110 schools In said Brenior~dIndependent L;ohool Dis- trlct of and at the rate o? not exoeedlng 50 oenta on the $100.00 valuation of taxable property in said distriot, to be levied and aolleoted for the year 19Z1, and annually thereafter un1es.i it be di8cOntinu8d 8s provided by laW.* V!eunderstand that no eleotion hae been held slnoe that time changing the tax rate thatmay be levied and ool- leoted for the aupport and maintenance Qf the pub110 schools in said dietriot. In Deoember, lQZ0, another eleoClon was aalled to be held on the 28th day of January, 1921, to det8rEifue whether the diBtriOt should issue bonda in the amount ot flxty thousand dollars for the purpoao or aonstructlng and equipping a aahool billldlng, *and vðer or not there rhall be annually levied, as5eased and eolleoted on all taxable property in raid district for the current year and annually thereafter while said bonde, or any of them, are outataad- ing. a tax sofflalent to pay the ourrent interest on said bond8 and proride e ainking fund surflaient to pay the prinolpal at niaturitr ...* The Board of Trustees eaxwassed the eleotlon an6 entered in the minutes on January E!o, 1981 an crcde2 finding that sald bond election bed oamled, together with the euth- orization to annulally levy, asaaso end clolle0t.a sufficient tax to pay the aurrtmt interest on said bonds and provide a rufflolenb ainlclngfund to pep the prlnalpal at maturity. Aoting under the authority of the foreming eleo- t iono, the Board ot Trurtees of the Bremnd Indepandent B&o01 Distrlot ha8 been levying a LoeaL maintenance tax aad tar for th8 purpose QI* aerridog thee6 bonds1 the ooze- bined rate not ezoeetllng BOti on the $I00 valnatloa. It ap- pears that it requirea about 3OB on the $100 valuation to aerv$ae the bonds, leavlw, aO$ on the $100 valuation for operating the schools. It has been suggested by the sohool authorities that the Board 3.~8 authorize& to &ivy a tax at the total rate of 80# on the #lOO valuation, ainae the eleatfon held i,ri 511 i?on.Thomas R. Chandler, Pale 3 1920 authorized a 50:' limit for support and maintenance of the public free schools, and the bond eleatlon bela aub- sequent thereto, they were authorlzod by that eleotlon to levy and collect a sr:fflolc:nttax In addition to the 504 levy to service the beads. You reguest our oplnlon es to whether the Board or Trustees Is authorized by virtue of the above tax elections to levy taxes at a rate not to exoeed $1.00 on the $100.00 val~uatlon, being the present statutory maxlmun rate, without acy further eleotlon. We shall not attempt to revleu the early history of the Bremond Independent Johool Dietriot, but In 1919 the Legislature in extendlag the boundaries of said dlatrlot, provided in Rouse Bill 151, Ch. 53, 3peolal Laws of Texas, 2nd Called ,Sessloo, 46th Legislature, p. 135, as follows: W3eetlon 1. That there Is hereby areated an4 eatabllshed In Robertson County, Texas, and lnoer- gorated ror free school purposes onlp, umber the mae or, ati to be known as, the Breuond Xadegendent Sohool Bistrlot, which shall lnoluae within Its llults the followIn described terrltoryr (3ettlng out the rield notes) "Seotlon E. The said Bremom3 Indepsndent Yohool District eDa1.l have and ererclrre, and la hereby vested with all the rights. powers. pxlti- lagas and duties ct a town orq~vilia& lncrfir~crated under the General Laws of the State for Free echool pxpores only, and the Board or Truetees fcx the said Bramond Independent 3ehool Blatriot shall have and exerolse, and is hereby vested and aharged wlth all the rlghte, powers, prloilsgea aud duties, oon- furred, aad lnpceed by the Cenexal Laws of the State upon Trustees of fcdependent St&o01 Districts trreated and organized for school purposes only under the General Laws or the 3tate. APlong the,rlghts, pow- ers. mfvlleaas atd duttea hehtla ammtloued shall hon. Thooau zi. Chandler, Pape 0 in Brexosd Independent ScbooL District, in the *Sootan Galla Ooexaon .Sohool Dietriot and the %camond Comon Sohool Dlstrlot nay .contlnue to be colleoted in the territory ooxprlalng said dlstrl,ot, respeo- tlvely, and s~:lled as the Board of Trustees may see fit, until the Indepsndedt 3ohcol Dlstrlat hereby created shall, aa a -ahole; vote a a&o01 tax after whloh the tax oo voted ehall be in lieu or any and all o.ohool taxes heretofore rot05 in dald school dlstrlot, aad all uncoLleoted taxes tn said dlotrlat ehall b6 oollectod and applied as the Board of Trustees of the newly created dlrtriot shall dcea wise." In coklderlng the statutes in forde at the tine the Brenond Independent3ohool Dlstrlot authorlead the levy an5 collection ot the above-mentioned taxes, it la cleoessary to bear in mind the dlstlnotlob between a town or village lnoorporatedtar rree sohoo$~purpoees oaly, end a olty or tow whloh had eoqulred exclusive oontrol QC the publlt fire sohools within its Umltn. It will be note5 that House Bill So. 151, 9n5 Called 3esslon, 58th Legislature, vesteb the Bramond Inde@tmdsnt~3ahool Dlatrlot wlth the powers, prlvlleges and dutlsa or a *town or ~~ll.age inoorporated under the General Laws of, the 3tate for rreu ~eohool purposes only,* and with rererenoe to the power8 of le@Qg a55 ool- leatlng taxes *for thh ~issuanoe af bonda and the emotion or sohooi housea, purohaalng sltes’aad aq&ueent therbtor, an5 the aalatenanoe or pub110 sohc4ts.e the ssxe powars were granted a3 =xefe *provided under Oaneral Laws for th8 levying and mllemtion or taxoe ror the said purposea in towns and. vllSages inooqorated r0r free aohool purposes only.* Chapter 10, Title 43, Revised Statuteir, 1911 (Com- plete Texan Satutea,, 19W], provided for the lnoorporation ot a tom or village for free sahool purposea only. After setting out the method ior euoh ineorgoratlon, It was pro- vided in Artlole 2961: *... And provided a&so that all. sob001 lnaor- poratlons hereafter rormed un5er the provlelone 0r this Chapter ahnll have the right to levy an5 oolleot taxes and laeue ~bonds for school purpoees, the a%ne as school lnoorporatloas heretofora lomed...e *Trustee8 of a dletrlat that ha6 been or may hereafter be, lnoorporatcd under general or speolel lane, ror eohool purpoeen only, shall here power to levy end oolleat en annual ad telorem..tax not to exceed tlrty oenta on the one hundred dollar valuation of taxable property of the dlotrlot, for the aeintenanoe of sahools therein, and 4 tax not to sxoeed twenty-fire oants on the one hundred dollars for the purcheoe or sltLs and the purohas- ing, ooastruotion, repairing or sQ~ippiag publfo free school bulldluga wIthin the llmlts OS euoh fnoorgoreted diatriote; provided that the amount 0r maInten4anoe tax:. together wlth the amount or boab tax of the dlatrlat, shall nevuc exoeed FTrtp oents on the one hundred dollars valaation of purposes, to be made payable not exoeedint; forty years tram date, In eooh anm as they shall deem erpedlent, to bear interest mt to exoeed iire per oent per annum; provided,, t&t when suoh bulld- 1,ngs are to be wooden the bon&s hereln provided for shall Dot rua for 4 longer per108 th4n tweut~ years; grorided, that the fqgregate amount of bonds issued for the above named purpose ehall never reaoh maoh en araoiuatthat the tar or twenty-ftve oentr on the hundred dollaro veluetion of property fn the diatriot nIlA not pay awrmt intercarrt.aoQ' pxoride a AnkIng fund auffioIeot to pay the prlnoi- pa2 at maturity; and provided, ,further, that no suoh tax~ehallbe levied and no suoh bonds issued until after an eleotlon shall hare been held,. wherein a m@rity of the taxpaying voters voting at said eLeoflon ehall have voted In favor of the levying of eafd tax, ot the iamancs of 44Id bonde, or both, aa the oaae may bei provided, Giet the lpsoiflc rate oi tax need not be Qeterrnlaed In the eleotion. (Aeta lOC8, p. 265, aeo. 154. Ameodad Aat 1809,, p. 17.)” Although the present ilrtfclo 7, 340. 3 of the Texas Qonetitutlon proclaimed 3anwmy 80, X9%7, hse ralscgdthe lImlt- atIon upoa the tax rate In eohool distrlots to One Dollar 011 the One Hundred Dollar ualuetion on property subjeot WJ taxatioa in auoh dlstrioto,~ at the time B-nd Inbepmdent 3ohool D&T- triot eet its tax rate by election, Azrtlole 7, 3~. 3 of the Texas Conatitutlon provided, In part, aa follows: 514 Hon. Thomas R. Chandler, PaEe 6 * . . . And the legislature may authorize an additional ad valoram tax to be levied and colleatsd within all school districts heretofore formed or hereafter roraed, ror the further mrilntenanoe of public free schools, and the erectlon~ and eci::lpment or sob001 buildings therein; provided, that a majority or the qualliled property taxpaying voters or the diatrlot voting at an eleotlon to be hold 4or that purpose shall tote ouch tax, not to exceed lrrany one year flit7 ceots on the one hundred dollar valufltlon or the property subjeot to taxation In such U&riot, but the 1imItatlon upon the mount of echo01 dlatr!at tax herein authorized shall not 8p;lr to incorgoratsfi cities or tom+9 ofmstitut- ing aemrate and independent se5001 dlstticts.W ConsiderinlT, the tm eleotions held In this sohool dlstrlot in lB2C and 1921 in t&e 11&t of the statutory and oonatitutlonel llmltatlons upon Paid school dietriot, it Is olear t.hat in authorizing the Board of Trustees k, amaually levy and oollaot a tax up02 all taxable poperty in said dlstrlot for support, and mi.ntenancff of publh sohools there- in, at the rate of not axoeeding fifty cents on the one hundred dollar valuation CEi taxable property In said distrfote It was intended to eat the maxbum rete allowed by law whlah would require that the aomblned rates ror mafntanauoe end bonds should not exoeed fifty aants on the one huadrad dol- lar PaluetIon. To give-.any other aonetruotlon to the intaz- tion of the voters would require a resumption they intended to do an act iorblddea by the eonst s tutional and atatatory laws 0r the State. l?otnithetaadl~ tha oonotltntlonal and statutory maxImum tax rats for school dlstrlctr were subsequently raised fro= fifty oenta to Cne Dellar on the G5eTNndred Dollar valuation, suoh ohaage did not of itself increase s?,e tax rate theretofore voted by school dlstrfats, but merely extended the sraxiaurarate, ao.that the property tax- paying voters fn oohool diatrlats night anttrarlze their &ovelening boards In ac electldn oalled ior that purpose to levy ar.d oollect 4 (qreater tex. Conatltutlon, Art. 9, 3eo. 35 R.o.3. or Tex44, 1925, Articles 2764, 2Wi, 27W, 2799, iH?OC and 2@01. Under the iacta stated in your latter, the totem or Bremond InBependent iiohool Dietriot, qualified to votd insuch 42 elsotloxl. kave new@ eonssl?ted to be taxed at a 515 Eon. Thomas B. Ch$wller, P6lR87 rate greeter than the maximum rats which they voted in 1920 lQiah was, In t&a wards ot the statute, that "the snzount oi mlntenanae tax, toðer with the a;lount of bond tax of the Eietriat, shall never exoao4 BOd on th8. one hundred dollars valuation of taxable property.* We therefare answer your question in the negative. Your8 very truly CCCtpbp APPROVED~ 14, 1940 /Jc-d-d.k ATTORNEY GENERAL OF TEXAS