Untitled Texas Attorney General Opinion ( 1942 )

490
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Honmablo John& Hmv.tlton
Dietr%ot Irtt0rA.y
Xatador, Texas
eccnt date IA rhioh
UPOA th0 rOllOTf.Ag
0 acocmpll8hthat
8 X'Of8Z'OIlCO t0 &A indO~.AdOAt
a8808808 OOlbct8 it.8 OPAtare8
and
2791, VOI'AOA'8
Annotated Civil Stat-
lppoare in Tare Jwlsprudenos, Volume
lA alty may by ordlAaAoo make oity tax.8 due
ti d@liAQWAt OA different dated than tho88
ihod for ~uaonltaxee. The tact that Us le
ing ordinanae flxae au unrsaeonable or lmpoeelb T 8
d&to SOP papoAt doer not affeot It8 valldi~.n
Artlo1837S8, VSIWA*S Aauotated civil Statutes,
prior %O it8 SmMdmUAt in 1927, pmvlded that the bUStOO
Or &A iAdSpAd8At Soboo di8triOt "rhrll iA gSAW&% b8
l
WSt8d With ti - WSrS rl&btS Uid dUti88 in X'8e t0
th8 8bblbbJllUit~dAbliTUOf ina SdlbOb,inobd-
ing th@ pCWW8 ud &SAAW Of tUtiOA stirf?SS SC&O1JWX'-
pore8 th&t -8 OOAfSrred by th4 &US Of this St&t8 WA th0
gorvning bodloe of lnoorporatedOiti.8 and tO8Xlm”. SD.
also AHiolo8 1035, lO41, lob8, urd 1063, VWAOA~S Anaohted
Civil SktUt~S) YiSSiOA IAdOpOAdoAt Sohool DietciOt,tr h-
StWA& 88e 9. %I %ol. This p&d Of btiOl@ 2758 T88 0IPitt.d
ln the 8awxdment of 1927. Eo8ewr, w bellow that t&e prip-
Oi#m Stiu appuO8 UId that the board Or tPUStOO8 Of rD
%tldS~WUbAt S&o01 dietriot &SSOSS~ Uld COllMtia;d it8 OWA
t8XSS w 88t & d&k UPA Whioh 80hO01taX.8 beccrmeduo and
pyablo diifexwit from that flood for Stats and county t6xee.
Soo APti010 7255, VerAoA~e Anuotated Cirll St6tuks.
Artlole 8791, Veraon~s &mot&tad Civil Statutes, pro-
tld88, in p&Ft, a8 fO11OWS;
"%a dietriot tar a680880C &Ad COlloCtOr -11
hay0the ume pouor urd 8hall perronntae aeuu
dUtie8 Tith NfWOAOO t0 the aSo4MiA0At Ukd CO)leC-
t%OA Or m iOr fW0 SOho PUI'POSOSth6t &pQ
SOArOMbd by uW U OAth8 City ``Shtii Of tiCOr-
pOr&tOd tOWA 1 l&a&$88, . . prOOidOd th6t iA
Or 'I
th0 8tiorOed OOll~OtiOA 0t t&.%86 the board of true-
to08 - 08CfOrpIth0 dllth88hiOh devolte UPOA
the olgy oouaoll of &A laaorporated city or tolpm
. . .
i%iS &.FtiOlb18 dearly indiO&tiW that tb board Of
tZ?USteoSOf &A iAdO~AdMLt Soho dietriot ha8 thr S= po~r8
With rsiSIWlO0 t0 t&B 88SIhlSWAt Uid OOll~OtiOn Of ku8 &I
tha govrm bo6rd of a~ inoorporated oity or tom. l’horo-
sOrOe th8 SOhOO1boud My fix dat88 8h.A IWhO tUO8 Win
beoauo due aAd doliapueat dlfferaAt Sro~ t&o80 fixad ior
gOIl@J'&l
-8.
ffoaorablo John A. KaUltona ~a #8
If TO UW WOAg in OUP W&SOAbg~ MWr&blO88 WO
thdnk that our ooaolu8lo~ la oornet for an ldditlollrii
reuoll* ThS SktUtOS Whting to S&O01 ku8 SOAtAfA A0
~A'oV1810A88 t0 ihrll SUOh -8 brow dU. OP dOliAqu&At.
~OFdOZW,it18 OUIPo&hAthAtit18 UithhthS @AOS'd
pow.: an& authority or the board OS tFUStO.8 to nt msh
Se0 AI'tiOlOS2788, f377Q18780, 2784, lt SOqep 2791,
VWAOibS Annotatiad Ct+il Btattatoe. Se0 Xocollpp~To City of
Rbh&rd8oa (Writ of SPCOI dirri88ad), l.813. W, (Rd) 4RS,
W!LWSiA it 18 eta-d, *C%t;OS, tOWa ti ~ahO01 dlrtriotr
haw the right to SW ad be ewdr eontwat and be oontmot-
lIItith and oonduot and ooatml all of its rrralre, partlou-
luly their fiA8A8.8 oad taxes”.
AOtS 1939, Forty-Sixth LS&Sl&tUW, Rwlrad StatUteS,
Ch. 18, ,S. 8. a, NlthOFiSOS A dleoouat oA ad valorem tU88
for tha sar3.ypaymoat 0s some SO@ Arti 70576, 7255b,
VOrn0nf8 Annotated Civil Statllt88. Sootloa1 of 5. 5. 4OR
pFOVidO8 u fOuOW8l
“Au t&Xp4tyere aball ba &UOrrd discounts
for thm -at OS twoa dru to tha State md
a3.lgowmaentti aad politioal SUbdivisions urd
taxing dlstriate 0s th8 Stat*, uld diSOOUAt8
to bm allowed under the following oonditlonrr
(a) thrs0 (S$c) per Oeat dl8oountOA UI V&n-em
kxe8 dua ti St&t0 or duo any gOVaWAMAt&% or
po;Utloa%8~bdlvl8lo~ or taxing dietriotof the
State, if euah tUO8 Al?. paid auloty (90) day8
befOX- th8 d&t0 WhOA thOJ rOuld Oth8mSO b-
W dSli.IIqUSAt~
(b) tr0 (WY) p.r OSat diSOOUi%t
on ad valorulr t8XOS duo th# Stat. W due uq
gOV8TAMA~ Ol’&tOlitiO&l OU~ViSiOA OF t&X&q
diStZ%Ot Of th# 8ktS if SUOh tU88 &I% plld
SW (60) &78 bdOI-0 th0 tit8 UbOA 'h0 IIOtid
othsni88 bOoA d.liAqUOAt; (0) OAO (VT POP
Mnt dl8WUAt OA ad VrloMI -8 due the State
or duo uq gorwmnuMl or polltioal 8ubdlvielo~
Oc fi8ag di8triOt Of &O btha if WA& -8
ISI paid thirty (80) d&ye b.fOrO th0 d&b UhOA t!16y
would othaniee boeaw dewuoat. Protldad,horn-
lWr# th&t th0 p~0~$8hiA8 Of tbi8 SeOti0A h&u
HoAorabi8JohnA. Builton, DA60 fi
wt a@y to ItOr &qWOV-t diStriSt8, :XTi-
gat1on diStF~St8 18&W dl8trl8k, rator aontrol
diStl';OtS, Ud 0 ther gowrzma&al 8ubdlvl8lo~8,
Oiti.8, tOaU 8I4d iadS&Wd8Zlt SO&O1 di8triOtS
ti.88 &Ad Uatil th. &OVbM body Of SUOb WMtOP
kpPOVOG.at diStPiOt8, h’ig*tiOA di8triot8, 1OVSO
diStl'iOt8,T8tW ooritsoldiStriOt8, and 0-P &OV-
SZ'AB8A~ SUbdiV18f.OAR,dti88, tOWA0, Or iAdO~tUld-
ant 80hool dlstriok w ordinuaoo, re8olutlOA or
0rd0~, wa0pt tb8 p~0ti8ionr w00rl md it3
th elWAt Uy SUdW& tOFia p Z’o YU@dietriot, At
iX’&&tiOA diStr:St, lUV.8 d$StriOt, S&tOr OOA-
trO1 diStdOt, ud 0-r @VOPUMAti SUbdiVtSiOAS,
@IQ, tom Of lAdopeAdeat S&O01 district ,OlOGtt
t0 a08 SUoh diSOOUAt8, - th8 ~OVWlIilk&bow
Of e&oh nta imprO+~At dieti%Ot, md 0th.r
&JOotSX'tBMAtti 8UbdiV18ion8, Oiw, tWA OP iAdS&MAd-
*At SOhOO1 dietriot, rh13 h&W pOV8r, br th. QX'di-
AMOOr FO8OlUtiOA Or Older l.viae - - tU88,
to d.et&Aata tie mAth8 :A RhiOh SUah dlSOoUAt8 oi
thr.0 (311)par MAt, tmo (z$) per OOAt, 8Ad OAe (l$)
per osat roepaotlvsly shall be allotrod, but IA no
SV8At 8half t.h8SW &pplf t0 *lit wt Ot t&%88.'
Too will not$or that M, ii$, end l$~ddisoount8are al-
land for ku8 paid 90 60, ati a days, roepaotively, botore
th@ d&to 8whtU88TO&d oth8rrriee b8oom8 drliaqwat. Xou
du AOtiOO &bO that th@ rOV%ShAS Of SeOtiOA 1 ahan not
apply to indO~OZld8XLt SOhOO P di8triotS UA1*8S pnb WIti the
gOYOFQiAg b0dJ (b0d Or w&808) ah&u by OrdiAaAOO, rOSO-
lutloa,or order adopt U&8a8mm Lc th8 eahool d``tr~to~leot8
dirOoauat8
YOU &Sk in PoUr first QUOStiQFA whothor t&O tI'UStO.8
Of u1 iAdOpOAdOAt
SOhOO1 diStiis$ hW0 aUthOrltJ t0 pIA &
r@SOiUtiOA (a) a0dng tUO8 t0 b0 p&id in th0 ?hO~%ih
Of
8OptOdOr, and (b) allowing l di8OOUZlt for dolq so. ‘x0 hvo
hsratofaro ltatod that th8 bo8rd may detordw the dater of
Eononbk John A. Emilton, -8 #6
payment rod dollnquonoyOf 88hOO1 taX88. %O.fiirSt put Of
JOUY qU88tiOlh18, bhOl’.fOn, UI8WW.d in th8 &ffimartlW.
If tha board 0r tnut888 hA8 adopt.6 the pl'OV:SioM 0s S*otloa
1, S. B. a 8Ad th0 WAth of SOpt0Ab.r OOLMS Tith.iAOn0 Of
th8 porioda b8foXW th0 tuu8 would beo4nu dollnqumt, P&bOO;-
ri0d in seotiaa 1, tbe~ our azmwor to th aeooad part 0s HOW
first qUeStiOn 18 ti80 in mo &ffh&tiVO.
you lmvo fw~lrh8d w a 08rtlfled oopy of a re8olutloA
pu88d by WM BOWd Of !LQIMt688Of th8 ROUiW3 SpiXIgSIAdS-
pondont,%ho01 DietrIOt OA Sepimsbor 3, 1@4% IA our 80aond
qU88tian U 88k ahethor this ro8olutlon 18 nriiio I8At to allow
& di88OunF OA ku8 paid in SOptUbU. t’h0 HSOhtion 18 a8
fOuO88 8
"XTRACTS OF A SPECIAL mS¶'Rx) REZD
W THEROARING SPR-- SCiiWL
DISTRICWS BCARD OF TRUSTIW, on Srptombor
3, 1911, ia ROUlAg sprlAge, TUIS.
“Th, !tOUN s$dIQS
IAd@wAdOAt SOhOOf DiStl-iOt'8
Board of Tnukee OBAYOAO~ IA Speolal SMS~OA at
era0 p.m., september 3, 1942, Ln th8 0rrie0 0s sald
Board, -8Y woh memberhad boea rrotlfiadof said
moatlag, with the r0u0ing mbu8 0s mid Board
Of %'UStMS m-l
“0. II. MoDomaa,PI. L. mahall, M. se Thaolceraad
W. H. BonA, ThO WIbOrS Of S&id BOud Of mSteO8
I 0. L. BUZ'dOA, P, PO Da-eon md Joha 0.
WS.
'Ala- other bUin888 t0 aa~8 b.tOra the aeotiq, the
QUOStiOA Of whotbr 00 l¶& p.OUiu Sprin;;rIadependrat
Sohool 9letrlot mmld permit a d1roount for oarly pay-
meAt Of t8X88 for the y'ur 194P, md 8lla~iq a dls-
OOUAt Of 8$ fOr th, PoAm Of I)Opt4dO~, @ for tb
month 0s Ootober end I$ for u~8 mAth 0s Xommber
provldbg the 1948 t8X88 of said Dletrlot rera,p~d
WithiAthOPoAthS Stat8dWithth8 diSOOUAt~W.iZl
8t&tOd,.t88~Otit8ly.
"~xotion
888 m8de by w. Lo mrr&ll, and -8
So&o1
sownded by 0. E. Bowa, that the Roulq Sprlngr
Indopmndaat Dirtriot Zu Collootor, bo ln-
rtruokd to aooept taxem for o8rly pay-nt a8
abow rt&ed UM reerlpt tba pm l8 above 8tated,
8lla th. giYM d%8OOWlt8 th8MfOr. '
"%%w``MO~ %i0BorrdOfz``8kO8 MI)&
Yotino FOB the 8otiea WMI 8hJl 8 II* se
w. La liar
Thmkor?%lW.E.BOw.& Y!h@Pakr8 Or @I@ Borrd
0r Tnuteer Yotlng MAI the aotioa WMI wow.
!&O m8idMt Or t 0r m8t008# P. &ZE~OX--
mea, the``n,deotnd tbonotion~rr.dti
8depted.”
s8OtiOS 1 Or 8. B. a pM88ribe8 BO rOm 8hOmb~ it8
pX'Oti8ionr~k 8dOptti. I!h#MrOW,80 thhk thOt aX-080.
1UtiOni8 8UrriOiMt ir it 0~ b0 r~Onrbi7 lOWtrinOd tit
8uahprorl8ion8are rdopt8d. smi0n 1 0r se is*402 (bti0b
70676 8nd 7266b) i8 the Urthorlliyunder &-Ah dlaMUnt8
PUJ by UOWd 011 t#hM 02
% ``ld.Bt #Oh001 di8triot8. ThWO-
rtm, UB do not bollen tht a roaolutionmild Nl moral7 be-
omaw Sootion 1 oi 8. B. 402, Artlol,70676, or Artlals 7265b
i8ZiOt
l%&WO881~ 8wO%r%Oda T& rrrolution rubeittod cleu'ly
8hO88 th& ?h@ g\u8t%Ot&Or 8uOdng di8OOUt8 -8 befOr th0
bomdoftmrteer. TiW TS8OlUtiOnnrPr8 th. month8 ia mhloh
th8 rirprotlvefi8OOUUt8 rbould bo allowed. Xr the month8 oi
September, Ootobor, and Ho~mbor OQY wlthln the re8psotlro
period8 befor W dali?iQumo~ d8te of the tuer specified in
SeOtiOa1, thOZ& it i8 th. OpiniOnOf thl8 d8pU-tm8nt
th8t ruoh
W8OlUtbZ.I i.# 8uiriOiU!&
Thi8 apirJon 18 UJJN884 wkd t0 thO8*iIId~JXU&deIIt
Who01 dirtriOt Whbh 888888 Uld OOllOOt taiJr Om kxe8.
A88i8tMt
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