Untitled Texas Attorney General Opinion ( 1943 )

:cc- . section 25 of ~thhenot provldea tnatr . . ’ 173 Q'f. . . . all lax?8 heraaftorto bo, or which may be amoted, and =bfch have for‘ their ~pO8C+ "as enlwgenont land ln- cro58* of rate of ladntoMnc0 tax or :. bon&tax, ox- maintonmco pnd bond tax, tag&her uit.h tha pner in relation to th0 aafxmmmnt mid colloctfon of taxae thorofor and ttioreof, v&&her said lau .. . or lnse bo for independent who01 dlrr- .. tricts arented tin speoidlz le~laletiva Act or under the General laws of Texas; ana. al.l.:l.iiw~, hozmftiz- to be enaatoa ~. anlari$rg and immaoIng the power5 ma . authorities oi tin0 trueteoe under the . Conera Lsws of this State, &all apply '- to andthe mxim is and heroby &all.bo auubtl.ve of this Act, and espealall~ : of Seatioaa S and 4 h4reof.I "Et :a noted t&-d In Artiolo 2857 of Vernon*s ' Ba3lm Ta~as Civil 3ito;tUteo, 1914, 8tmo balng t&a . amama acts of TQOQ,png 27, Sootion 154,,tWt th0 fXu3t%Qs Of IrK@&nd%nt School Districts a.133 s%ven pouer to low an ad valoren tax for malnto- nnnae purpOSOS#not to 6xcooa so& on 4 $100.00 ., ,. valuation, and a tax not to oxcead,25$ on 81$l00.O0 ‘valuatlcn for purcliio 02 sites and bull6l!g~o. Arti- al0 2784 OS Vornonls aioviscd civil Statutaa 1925, authorizes a zatitenmca~tax of CL00 an a $00.00 vnluation. It is notocl tha+t ~thls 1s an Act OS 1921. Ffhere is ?.krtha~.leglgiRlation 03'the 6ub'Jaot found In Vomon~s Texas Session Law Sorrioa, whre th6 49th Log.islntwe of 1943, C?&ptsr 17s Vcils?&+ ea all 85ts and procoo~s in comectio3 ~35th maintonanoe taxolectlons~ not to exoeod $l.S3 CJP oaoh $100.00 valuatian; and in Soctlon 2 author- tiss +A0 trustees to aa3.l an election raising tb.8 t+x not to ~aeod $l.SOi ,, ? , 174 .. Bonorable Sam 8. EaU, page #S ‘Section 26 of the waskom Sohool .Ltx?, provides 435r0u0w5:. l *Th is Act &all be taken notico of b’y . .* ,. all t&o oourts In th4 samo manner as the’ .Genoral Laws of this State, and It shaU be aozstruedto be oux+lativoof all of . ’ the wnerul Cave of thla State on the subjopt of, sohooLe, when not in aonflicii ’ : thoreHth, but in case of oonlllat thlis. ,_, . Act shall control, as to ths F;askon Inde- pendent sah001 imttriot, hero Orodd, and shciuJd my Seatlons OS this Aat, or . any part ,ef any se&ion or Seotions of this Act, be hold to be void and with- .’ ., out foraa or affoat, for any rea5on wh&soover by any aourt of competent jurisdiction and havi; final jdOaiO- '1 tion thereof, than the reminI.rq portions of this Act shell not bo thoroby affectedi but shsll remninin full force and efioot as thou@ the void or unenforceable par- ?e 1325 revlaionis t&son frox severalpreviously ennctea atntutes anion& which.waa Artiole 2057, RevisedStatuteeof 1fa.l~ GO amended. Art1018 2784 authorizes ‘in lndopandent eohool die- tricts for the Aal.nteIlailco of echo018 t&rein, M ad v4loren tax, not to exceed one dollar on tho one hundred dollara~a- uatioa o$ ~tox+.e yoinwty of tao dlatriot.” You axe, there- forar4bGv’L9ed tlxhi?-the trustees of the NnakomIndependent school Mctrfot may levy k mintenazce tax or mt more thnu om *.ollar , =rovla&rd, of cour30, ths an.10 it3 mh0rizea at an olcction.oalled and.hqld under the provtsioasof Artloloa2784 and 2755, Vetinonrs Annotafod Civil Statutes. i You mntion in’yow latter Chapter 17 of t?ia Acts of the 4Sth’I,eiJialatwe, Re~ulm SOS&~. T’t~laAct valid&es oloctlms held in en ixzdependent schoof di&?lbt PI;~ir!lich A ' mi&zance tax not to.eixt6d tl.EO 0x1each me hundr3d dol- lapa OS 5SSGS3ea valuationLad teon voted upon tid purported- ly authorbed. An exmi.mition OF this Aot roveGb Lhrt it is n0thh.g noax tlq -avalidntlrgkot and in no WIT attsapts to eutlhorize &a incrcascd tax except uhon tile asxia is hosed on &U!I electionbald prior to 'We puxtage of th8 Act. 3oction 2 reado In part 80 followg: ‘. . "S8C. 2. All:such School !)istricta, >Le~*e the vote has -1mrotoforo bcsn in fnvor of IOVJ- lry; suah zskln%en~oo~ tax shall have t?m power md authorltg to low, asodsa an8 collect tax- 08 at not to exceed t:loIollouiq ratoa ~,cr:ozau luxxlred dollhra of Aaaosned valuation of tazolle woporty, to wit a tlm-efore,further Potatwo-,. advisedthat tko znahun =aintomnoe. tax uhioh under the i;eneral IJAWio authorigedto b voted and levied in an indo~endsnt iwhool distriot in ~1.00 178 -. on eaah ono hundred dollarsor ososstmd volutloa. Article 27*c, swrh Very truly gows Assiitmt 44 . @. c-R . .: i .: , . .