Untitled Texas Attorney General Opinion ( 1946 )

THEATTORNEY GENERAL HonorableT.H. Trlmble First hesat State Superintendent Departmemtof Education Au&in, Texas OplnlonNo. O-7042 Ret Under the provisionsor Senate Bill 167 Sea. 2, Aeto 1945, 49th Legislature,RegulerSeselon, would a uorimton eohooldistrictbe eligiblefor aid ii the valua- tion ot the propertylocated thereinfor the schoolyear 19&j- 46 was set at a flgure leswthan that of the previousysar? Pour letter of reoent date requestIn&an opinionon the above eubJeaChas been receivedand given care?Cul conelderation.we are Quoting below the body of the letteryou receivedfWun Hr. H.C, Hinton,ae well as the seaondparagraphal'your letter. "Article1, Se&ion 2, Paragraph2 of the EguallzatlonAid Law reads ‘no. sahooldlatrlatwill be eligiblefop aid under ihe provi&ma of this Act which hatsreducedits tax valuationin order icad& budgetaryneed." %dgetary need 1s defined in Artlale1, Se+ tlon 5, Paragr- 1, as 'the diirereneebetweenthe total of all revenue6or the dfstrletand the tot81 of EU operatingexpenseif such expenses me greater than tha revenucs.t "Pleaseask the Attornayffenerelto give us an opinionon the followingquestion. "Woulda saho@Z dietrictthat show8 budgetary need using 1944-45amessed valuationbe ineligible for ald If the valuationof the dlstrlatXor the school yeer 195-46 ia lesa than that of the pretiousyew?" The second paragraphof sour letter Is as follows: t, . . . . . . "Thioque&lon ia broughtabout because the Cm- mlsslonors~Court of El Paso County requested the Counts Assessor to lower county valuatlunaln view of the f ct that it wa* nnt necessaryto maintainlast year e va Bua- HonorableT.W..Trlmble,Page 2 O-7042 tlons la order to 8eauns enough aounty taxes to operate tti.countygovernmant, When the aouhty valuationswere raduoed,of oourse the valuationsfor sohoolpurposea la cumon S&a01 dstriots were likewisereduced. ". . . . ." Seation2 of SenateBill No. 167, a6 passedby the 49th Legialatur$,RegularSeasion,1945, read8 in part a8 follower "sec.2. Tax levy. No eohooldistrictshall be eligibleto receiveany type of sZd authorleedunder the provisionaof this Aot unless it shall be providing for the annualrmpportof its achoolaby voting,levying, axulaolleatlngfor the CuITentschoolyear a loaal ten&me sohooltax of no less t an Fifty Cents (50#T”- oh the One lhmdredDollarst ~lOO.O# r of propertyvaluation in the entire dlgtrlat. The propertyvaluationsmhalf not be less than said propertyis valued for state and countypuqwnea. The lnuomefrom such a malntenaaaetax la exuem of the requ%redFifty Centa ($50#) maintenance tax mw6t first be used to retire lndebtedmes, ii any, la tha k&al and l@ualiaatioh(RuralAid) sohoolfunds. After th6 indebtednessIn these funds, if any, haa been retired the inaomefrcm this malntenanaetaxin exaeas of the requlmd Fifty Cantn (504) malntenaace tar may be used at ~thedlsoretlonof the local sahoolauthoritiesof the dlrtricrt for any lawfulsciwolpurpoeeexaept increastng or supplementing any tcaahcr’s or admlnlstratlve salaries. Any ur all malntenancetax above Fifty Cents (504) racy not be lmluded in the calculationof need for aM but shall be reportedin the budgetwith an ltemleedstabstent of its etxpenditure. If t e lntwm Prom the tnslntenenae tax above %i+ty Cents (!5C$ f ls not spent amprescribedhereln, it shall be lnoludeda8 reae~ptain the budget. In order to oomplywith the terms of this aectlon,it shall be neeeamry far suoh aahooldiutriota apply%ng?or any type of ald authortaedunder the temaa of thle Aat, to report all valuationsw;fth%n suoh dlstriata, Smluding al.1aon- solidateddistrIctaand aunexeddirtricta,and failurato reportall.muh valuations&all prevent sucPhdZatx?lat from retmlving6ny type of aid authoricaaunder this Act. "No sahooldUtrict will be eligiblefor aid under the prevloio~ of this Act whlah has reduced its tax rate within the tw6 years innecdiately precedingthe year for which aid I.8applied for hereunderor whlah haa reduued It8 tar valuationin order to show budgetarymed." Article2795, Vernon'6Annotated Civil Stntuten;reads a8 followai +e Caavniseloneracourt, at the time of levydng taxe6 for munty purpo6es,shall also levy upon all taxablepropertywithin shy mamen aahoolBiatrlGtthe T.#. ‘&&able,Page 3 .Ekonorable o-?o& rate of tax 80 voted ii a apealfierate has been voted; otherul~ said aourt &all levy uueh a z-atewIthIn the limit I)Ovoted ae has been detemined by the board OS truateee02 raid dlstrlatand the countysupeHntendent and aertlfledto ae.Idaouzt by th4 county supQrIntendent. If auab tax has been voted after the levy of aounty taxes, It &all be lt%vIed at any meetingof eaid court prior to the deliveryof the a8serementrolls by the aemeecr. !l%he tax anaemor shall aweas Bald tax as&her taxer are aaseraaud and meke an abetreat6howlngtha amount of spealal texes stseeeede&%Inste&ah school ditatriat In his aounty end f’uamioh the came to the aounty ruperintendent on or before the first day of Se- of the yeku.fOrwhich euch taxes am roeeseed. The Wxe6 leviedupon the real property In seld dletrdata ahell be a lien thereonend the sem shall be sold Sor wpald taxes in the lsapner and at the time of sale8 for State an4 oounfy t3xm3. The tar collaotorshall colleatmaM taxes a6 other taxee we collected. The tax aasetms thall receivea aomlsslon of one-~half of one per oent for assessingQ.&J tax and the tax collector a aommIasion 0r~,otwial9 oi one per tent r0r aolleetingthe efkme.The tax collecrtor ahall pay all such tams to the countytreasurer,en4 said tree&urer i&all crediteaab echooldirtrletwith the emountbelong- lztg to it, and pa?;out the came In acoordancewith law. Aats 1321, p. 56. Ye fM no etatutoryauthoritywhloh would pezmkt a common eahooldirrtrlct to piece a differentvalue on its property, that LB,, propertylocatedwithin It,6erea from thet nkiich uould be Ipaced on It by the county-texaeeessoror the Ca1~lse1cmerrs ( Court for Stale enU oounty tax pnpomaa. Tbecefore,when the murky aomnleelonerrelectedto lower thevaluatlonofproperty In the aountyfor aountytexpurpoeeothere w an automatlnreduotIonof the value for schoolpurpoees. The common e&o01 di8trIator the ccemwn aahooldistrict: trusteeshad no volaa Ln the matter w?mtsoever and we oennet say that they %educed the tnx valu- ation In order to show budgetaxyneeds.’ It 3.eour opinion,therefare,that a ccewon echo01diatriat that shows a budgetaryneed, using either the 194445 or the 194546 assessed veluatlonunder the fact situation you presentedwould be en- tltlod to ald under the provisionsar SeneteBill Ho, 167, provId&d,of course,It meets the requIsIteaOS other provlslons In the bill. Truetingthe above satlefactorlly anewer your inquiry, weare Yours veqr truly ATJ!ORNSY QEKKRAL OF TEXAS ildnorable 2.H' Trimble,Page 4 o-7042 1 APPRoVEDFm 20 lg46 e/ Cerlos C.ASl:iey FZRSASS- ASTORKEY C?-