Untitled Texas Attorney General Opinion ( 1940 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUrnN i-C.- k-a- Honorable I,. A, Wood8 -.., State superintendent of pub110 xnnrrtruotion AUStiJk, TOaS I DOW SIC: .: Attentlonr Mr. Basque County, a ; ohool dietriot. , 1940;``~ submit ior allowing question: r L. dorle, Super- ~:~ Sohools, w?wldlan;,'~ :,I OVII~ question for 3, Bosque County was con- ;' h the ``erlcllanIndependent ,- h day or Funs, 1940. '~01~ oneolldatton,'an eleotloa e'0th day oi August to equalize the o amum the bonded indebtedness in tod ?ierldlan Independent sohool Dla- eotlon oarrled ror the equalization .(,' rate and the assuming or the bon'ded In- dwaf Comon Sohool Distriot 63 Bosquf Count~'i% i? Ben asoeseed by the county ~a !ladOT- Colleotor at th0;rat.e or. rlity aents (50$) beior0 the ooneolidatlon and the equalizatton Of the tar rate. Sbee.thr ,ooneollbatloi,'th~yeridi~ BOlmol Hon. Lo ha Woods, page 2. Board has by proper resolution released the county Assessor-collector rrom any rurther responelblllty in the matter of assessing and collecting taxes tar the once r&dway Dlstrlot, whloh Is now a part of the Eerldlan Independent school District and there- . fore under the jurladlotlon of the xerldlan Sohool Assessor-collector. *IWe wish to know what procedure to follow to collect the new rate of one dollar ($1.00) now lm- posed upon the property of the rormer ~ldway Dls- trLot ior this year?*- It le assumed that the commonschool dlstrlot and .. j independent school dlatrlot involved in this Inquiry, were consolidated under the authority of ArtIole 2805, Vernon’s Annotated Revised Civil Statutes oi Texes, and that an.eleo- tlon or eleotlone became neoesaary under Artlole 2807, Ver- non’s Annotated ~evlsed civil Statutes or Texas, ror the assumption of the outstanding bonds ot the component dlstrlote and the voting of a new tax rate within the llmlta and in the mode and mnner required by Articles 2784 and 2785, Vernon’s hnnotated Revised Clvll Statutes or Texas. It does not appear from your letter that any ques- tlon Is made a8 to the regularity or legality or the proceed- ings taken under the above cited statutes, nor Is any diffi- oulty, present or anticipated, in the oolleotlon ot the newly voted tax of this consolidated dlstrlot, presented by your letter. As we interpret the Inquiry, It merely appears that the writer of the letter desires to be advised, generally, of the proper procedure to be followed in the oolleotlon of the taxes In question. Strlotly speaking, this calls ror no opinion of this. department upon a question of statutory con- struction, and we need only point to the statutes ln such cases made and provided. Article e784, Vernon’s Annotated Revised Cl~ll statutes, empowers school trustees ror independent school districts to levy and cause to be collected the annual taxes voted upon the alstriot under the statutory provlslons hera- Inabove adverted to, and rlres the purposes and amount for whloh euoh tsxas may be levied. In thlr oonneotlon, Artlole 2790 Vernon@8 Annotated Beviae,d Civ%l Statutoa of Tararr, provides, in part, aa r0u0wa I '_. . ,,~ .~ . 1 .. 98 Hon. L. A. wOOd8; page 3, "II an,lndependent sohool district vote8 a maiatenanoe tar, the board of trustee8 shall thereafter annually levy and oause to be a8- sessed and collected upon the taxable property ' in the limits of the dlstriot for the maintenance Of,the publio.free sohools of th4 said dlstrlCt auah ad valorem tax as the qualified voters of such dlatrlct authorized at the election held for that purpose; or ii no~8pacifiO rate has been voted, eald board shall levy such a rute eaoh year wlthln,that llmlt a8 It may deem judlolous. . . ." It the m?idlan Independent school Dlstrlot has eleotea to a88es8 and oolleot its own taxes, 004, ror thlr purpose, has Its own assessor aa collector or taxen, a8 indirectly appears to be the ease rrom your letter, then the terms and provisions of Artiole 2791, Vernonts Juno- tated Revised Civil statute8 of Texas, would govern1 "The dlotrlot tax assessor and colleotor shall have the same power and shall psrrom the .. same duties with reference to the assesszmnt and collection of taxes for free school purposes that are Oonierred by law upon the city marshal or ln- corporate4 towns or villages, and he shall re- ceive such oompensetlon for his services as the board or trustees may allow, except In cities and town8 provided ror, not to exceed iour per cent or the Whole aznount or tore6 reoelved by him, He shall give bond in double the estimated amount or taxes corn- annually into his hands, payable to and be approved by the president or tho.board, conditioned for the faithful alsoharm or his du- ties, and that he will p&y over to the treaourer of the board all run48 toting into his hands by virtue of his ~offloo as suoh a6sessor and colleo- tor; provided that in the. enforoed collection of taxes the board of trustees shall perioriuthe dU- ties whloh devolve Iti suoh cases tpon the city I oounoll or an incorporated olty or town the _ president or the board or trustee8 shali per%ni ., the duties which devolve in suoh oases upon the mayor or an inoorporcted olty or tow, and the, aounty attorney oi'the oounty ln whloh the lnde- pendent sohool dlstrlot is locatsd 8hall perioflp’ . ROIL ‘L. A+ woods, $aee 4. the duties which ln Such cases devolve upon the ~!! city uttorney or an incorporated olty or town '. under the provisions of 16~ applicable thereto, It shall be within the dlsor4tion or the board. Of trustees of any lnd4pcndedt school dletrlot to naae an assessor or taxes who shall ~89``8 the taxable progerty wlthln the limits or the independent sohool dlstrlot within the time and in the manner provided by eXl8tlng laws, In 80 far as they are applicable, and when Said 863488- meat has been equalized by a board of equalization ,., oppolnted by the board or trustee8 for that pur- .pose, shall prepare the tsX rolls.oi Said dlstrlot .' and shall duly slCn and certify s6ao to th4 oounty .. . tax oolJeotor as provided ror lnthe Suooeedlng artlole. The said assessor of! tares shall receive . a tee 0r two per oent or the whole amount 0r taxes aS84866d by him as Shown by th4 OOmpl4t4d~O4rtl- ;.~ fled tax rolls.* :.. ,~ II, on the other hand, the ;:6ridiaf,Independent ~.,:': School District desires the servloeS of the county taX of- iiolals ln tho assessment and oollectlon of its taxes, the rollowing provisions or Article 2792, Vernon's Aunotated '. ReYl8ed ClYll Statutes or Texas, will applya "shen a majority of the'Boar4 or Trustees of an Independent Dlstriot prerer to have the .t6X46 Of their Dletrlot assess44 and oolleoted by the County ASseSsor and Colleotor, or oolleoted only by the County Tax Collector, ,a83118 shall be assessed ana c0il00tea by said county orrloers and turned over to the Treasurer or the Independ- ent school District for whloh such ,taXes have been oolleoted. The property of such Districts having their taxes asses.sed and Colleotod by the .: county Assessor and Collector my be aSsoS8ed at ‘,, a greater value than that assessed for County and, .:; state purposes, and in such oases the County Tax Xesessor ana Collector shall asse58 the t8xcs ror .~ 88ld DiEtriOt on sepcrate assessment blanks rur- r&h44 by Said DlStriOt ana Shall prepare the rolls ror~sald Dietriot ln acoordanoe with the aeaeesment value0 whleh hare been, SqWlzed by a. Board or Equallzatlon appointed by the Board of Trustees ror that purpose. Ii Said tar48 are aS8NISOd by a'Spoole Asreabor or tha xnaepenaent ., a ,. L: I District and fireoolleotcd only by the cOt+nty Tax collector, t&e county mx Collector la suoh owss shall aooept the rolls repare by tha S~oolal immtwor anti opprovml iiy the Eoard or Trtsteea a8 provldod in the prtaafdl Artic1a. RhcA the County iN5ossor end i%llector 2s re- quirod to a&woo8 ond collaot the taxao or Indo- pmbent .‘ichaol ijfetrlota ho shall roapsotlvaly raoeivo one per coat (1G) r0r aiuoseln6, and oru per cent (15) for oolleoting mi7ie.w w tsel awe thot the 6ahool authoritio5 of uerl- dlan Indopondent School DimrtriOtaro erntlrel iazl;iriar with the U``VO knmit~8, aAa WQ 05~ 0nlp 0svJs0, 36 the.ab5eAOe or 0 nor0 opooirlo qucetlon, thnt thy ixiy~ procood ta levy, OsGeoa and ooueot tfsmb 0r the AQtiy oroatod t¶latriot, unusr procaduro followa tho sit150 by thaa in levyin& afistlosln& and oolleoting taxes for said distriot prior to lto conaolidatloa with Yidvmy Diatriot Na. 63, 90``3 Cokty. said coneolida- tiOA or &it0 JUO 4, 1940, doe?aAOt in any W~alter the pro-' /’ clrdwo outl5md bg the abova eta\tutsoror the levy b9m55- L%At n&d OOl~OOtiOA or taxes for iAuop@AdeAt aahooi dletrlats,~ or dofeat tho right of tzorbllaaXndoponaant Sohool Dlstrlot. to levy, aixwo~ arA oolloot tuxes in the arnunt toted, frora pereons and progsrty 0i the old ooni?ao&aohool Aletriot iOr tho ourmAt ymr* TrwtiAg tho roragoing rully aamers the QUWtiOA you lntcoded to present, wa are Yours vary truly ATTORNEY GENERAL '.