Untitled Texas Attorney General Opinion ( 1946 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS
-.
OROVCR SELLERS
Nrii#%~ 1946
.-1 *Tro”“ri EmmAI.
Hon. L. A. wooas
stat* Suporlntondont oi Publla fnatruotion
Austin, Texas
~e6r or. w00a8:
Tour reoent ooxuouniostioa to th
"During the aummor or
oi the 1944-45 aohool term
of Coleman and R
rirty per 0ent t
on8 year only.
o a droreaaa In
aaoredlted high
t befors the beginning
to ralaa the tax rate
d let the valuations
19&-45 aotlon. I
from your offioe eatablIshIng
tha aaaeaaedvaluations and
Iot In relation to the ultimate
alpa as it applies to Art1019
ph 2 oi thr Rural Aid Law."
70~ 00t8i6m08tion, we raqueated 0r YOW
Inrormstlon. This haa been furnished by
ounty Superintendent 0r Coleman County.
I, your Mr. A. B. Martin reeds as follows:
"In replying to your roqueat of Maroh 4 ror InrormatIon
regarding the taluatlona of the Talpa Sohool Matrlot #O,
rlrat I must say that the Telpa DIatrIot is an Iddependent
District Instoed or a oonmon.
"The Talpa Board of Trustees, after an eleotion was
held and oerrled to raise the rata from $1.00 to $1.50, dis-
missed their assessor-oollsotor and authorized the oounty
450
Eon. L. A. Woods - Paga 2
assessor-oollootor to assess and oollrot Umlr lohool tax on
the basis of oounty +aluatlona and at the #l.50 rat..
Vhr amount of tax ralaod by tha prior tax system on
the prior valuations amountrd to #11,65~.1?k (lOO$ oollrotIona)
Tha &mount ot tax to br rollroted this year et the $1.50 rate
but with tha rrduoad valuations la #ll,953.65 (100% oollootlona)
IOU oan ass that tha rhaagr has reSultad in a alight lnorraao
in the refonue of this year otor that of last year. Tha aohool
also saves the rxtra lxprnaa ot the laaeaaIng and eollaotlng.
“Should you need further Information, I shell be p*lad to
furnish It.’
The Talpa Independent Sohool Dlatrlot wea originally oreated In
1923 by a spoolal mot, known as E. 8. Mo.‘293, Chapter 13, p. 59,
Speolal Laws, 38th Lagialatura, Regular Session.
The aeoond aragra h oi Seotlon 2 of Art. I oi 5. B. lb7,
Chapter 361, 49t.E Lag16 Peture , 1945, Regular Sosalon, oommonly known
as the ourrent Rural Aid Law, prwldra as follows:
11 *lo aohool dlatrlot will be lllglble fcis aid under tha
. protIaIona of this Aat whloh has raduord Its tax rate wIthIn
the two years lnnnedlatrly praredIng the year ior whIoh aid la
appllad ror hrroundar or uhloh has rodmod Its tax valuation
ln order to ahow budgatary meLa
The County Superintendent*8 latter, above quoted, roreala that
there vi11 be a slight lnoroaar in rWonuo this year OYar that of
last year. ThIa Inoreaaa (baaed on lOO$ oolleotlona) will result
from the raise in the tax rata on the roduoad raluatIon8. In view
of these raota, It Is the opinion oi this department that tha tax
valuation ot sold aohool dlatrlot was not raduord *In order to show
budgetary ,nead.* Neither isIts llIg~bllIty ior lqtiallzatlon aid
aiiaotrd thereby.
Very truly yours,
LIIF:V