The Attorney General of Texas 

January 10, 1980 

(ARK WHITE 

,norney General 

Honorable Joe Resweber 

Harris County Attorney 

1001 Preston, Suite 634 

Houston, Texas 77002 

Honorable Kenneth H. Ashworth 

Coordinating Board 

Gpinion No. NW126 

Re: Implementation of appraisal 

boards under the property tax code. 

Texas College and University System 

P. 0. Box 12786, Capitol Station 

Austin, Texas 787ll 

Gentlemen: 

Mr.. Raeweber asks-several questions about the election of directors to 

the governing board of an appraisal district established by sections 6.01 

through 6.08 of the Property Tax Code. Acts 1979, 66th Leg., ‘ch 841, at 

2224. Dr. Ashworth’s question also concerns the election of directors. The 

Code establishes an appraisal district in each county which is responsible for 

appraising property in the district for ad valorem tax for the state and for 

taxing units other than the county. Sec. 6.01 The district is governed by a 

board of five directors who are elected by vote of the governing board of 

certain taxing units that participate in the appraisal district. 

Mr. Resweber’s fist question is as follows: 

L Is the first board of directors election to be 

conducted by the County Clerk pursuant to 

section 8.03 to be in the fall of 1979 for the 

board terms to begin on January l, l980? 

Section 3, subsection c(l) and (2) provide as follows: 

(c)(l) Except as otherwise provided by this subsection, Subchapter A of Chapter 8 takes effect 

January l,l980. 

(2) For the purpose of appointing the first members 

of the appraisal district board of directors, Section 

6.03 takes effect September 1,1979. 

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Honorable Joe Resweber 

Honorable Kenneth H. Ashworth - Page Two (NW-126) 

The first board of directors election should be held in the fall of 1979 with the board of 

directors terms to begin on January 1, 1980. See section 6.03(b). In view of the answer to 

question 1, we need not answer question la. QGtion 2 restated: 

2. May the County Clerk allow incorporated ‘villages’ to 

participate in the board of directors elections pursuant to 

section 6.63? 

Section 6.03(c) empowers “incorporated cities and towns” and school districts to 

participate in the board of directors elections. Harris County contains a number of 

incorporated municipalities which use the term “village” in their name in lieu of “city” or 

“town.” Chapter ll of Title 28, V.T.C.S., makes provision for the incorporation of towns 

and villages without distinguishing between the terms “town” and “village.” See,.e.g., 

V.T.C.S. art l133. Article 96l, V.T.C.S., permits any incorporated city, town, or village 

with a population of 800 or over to adopt the provisions of Title 28. “When such city, town 

or village is so incorporated as herein provided, the same shall be known as a city or town, 

subject to the provisions of this title relating to cities and towns. . .” V.T.C.S. art 96L 

Article 970a, the Municipal Annexation Act, defines “city” as “any incorporated city, town 

or village in the State of Texas.” Sec. 2A. Since the legislature has not distinguished 

between cities, towns, and villages in these provisions, and in fact has equated %llagen 

with the other two municipalities, we believe %corporated cities and towns” as it appears 

in section 6.03(c) also includes incorporated villages. 

3. For purpose of the County Clerk’s determining voting 

entitlement of taxing units that may exercise the choice of 

appraisal districts as set forth in section 6.02, when is the 

first tax year in which appraisal districts will appraise 

property? 

Section 3 of the Act provides in part as follows: 

SECTION 3, (a) Except as otherwise provided by this section, the 

Property Tax Code takes effect January l,l982. The first tax year 

for which the appraisal districts must make assessments 

commences January Ll982. 

4. If appraisal districts do not begin their appraisal functions 

until the 1981 tax year or later, how should the County Clerk 

determine the voting entitlement of taxing units covered by 

section 6.02 subsection b which have not yet exercised their 

option to designate one appraisal district in which they will 

participate pursuant to subsection c thereof? 

Section 6.02 of the Act permits taxing units which have boundaries that cross county 

lines to choose to participate in only one appraisal district. The governing body must 

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Honorable Joe Resweber 

Honorable Kenneth H. Ashworth - Page Three (NW-12 6) 

make the choice by official action “at least 90 days before the first day of the tax year in 

which appraisal districts first begin appraising property for ad valorem tax purposes.” 

Sec. 6.02(c). The clerk can only act upon the record as it exists at the time of the 1979 

directors election and must assume that any political unit subject to section 6.02 will 

participate in each appraisal district within its boundaries unless it has previously decided 

otherwise. 

5. If a taxing unit covered by section 6.02 does not timely file 

an election to participate in one of the appraisal districts 

within its boundaries, shall the County Clerk presume that it 

has elected to participate in each appraisal district within the 

boundaries? 

The governing body of a taxing unit covered by section 6.02 must exercise its option 

to participate in only one appraisal district by an official action adopted at least 90 days 

before the first day of the fist tax year in which appraisal districts begin appraising 

property. If the taxing unit covered by section 6.02 does not take this action, it will 

participate in each appraisal district. 

6. If the County intends to contract with the appraisal district 

for appraisal services, may the County Clerk allow it to 

participate in the selection of the appraisal district’s board of 

directors prior to 1982? 

The assessment district is not required by the Property Tax Code to appraise county 

property. Sec. 6.OL A county may, however, contract with the appraisal district to have 

it appraise property and prepare the appraisal records for county tax purposes Sec. 

8.25(a). When a county does so, the commissioners court is entitled to participate in the 

appointment of district directors in the same manner as an incorporated city or town or a 

school district. Section 3(d) of the Property Tax Code provides that a county which 

intends to contract with an appraisal district pursuant to section 6.25 may participate in 

appointing the district directors before 1982 “if it adopts an order expressing that intent 

and delivers a certified copy of the order to the county clerk and the governing body of 

each taxing unit in the district before September 15 of any year in which nominations are 

made and amendments determined” 

7. Must the County Clerk give the notice required by section 

6.03g to those political units which are not actually essessing 

or collecting taxes? 

Section 6.03g provides: 

fg) The governing body of each taxing unit entitled to vote shall 

determine its vote by resolution and submit it to the county clerk 

before November 15. The county clerk shall count the votes, 

declare the five candidates who receive the lalgest cumulative 

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Honorable Kenneth H. Ashworth - Page Four (MN-126) 

vote totals elected, and submit the results before December 1, to 

the governing body of each taxing unit in the district and to the 

candidates 

The term “taxing unit” is defined in section LO4 as follows: 

(12) ‘Taxing unit’ means a county, an incorporated city or town 

(including a home-rule city), a school district, a special district or 

authority, or any other political unit of this state, whether created 

by or pursuant to the constitution or a local, special, or general 

law, that is authorized to impose and is imposing ad valorem taxes 

on property. (Emphasis added). 

The county clerk would not be obligated to give notice of election results to political 

units which are not actually imposing ad valorem taxes on property as they do not 

constitute %xing units” within the statutory definition. 

6. May the County Clerk require taxing units which are eligible 

to vote for the appraisal district board of directors to provide 

information as to their tax collections and related matters 

necessary for determination of their voting entitlement under 

section 6.03. 

We find no provision in the Property Tax Code empowering ‘the county clerk to 

require taxing units to furnish ~the stated information, which consists of the total dollar 

amount of property tax imposed by the taxing unit for the preceding year. However, this 

information is a matter of public record and obtainable by any person including the, county 

clerk even if the taxing units do not furnish it voluntarily. See Open Recor& Decision 

Nos. 140 (1976) (information on value of taxable property in sc~districts); ll2 (1975) (city 

tax department’s appraisal cards); 76 (1975) (school district tax assessor-collector’s 

rendition book); 39 (1974) (information on bank stockholdings filed with a tax assessorcollector). Of course, the taxing unit may agree to furnish voluntarily the information 

needed by the county clerk. In view of our answer to question 8, we need not answer 

question 8a. 

9. May the County Clerk request the State Property Tax Board 

to adopt rules to clarify the appraisal district board of 

directors voting procedure? 

Section 6.03, which governs the election of the board of directors, contains no 

provision granting rule-making power to any body. Section 5.03 states the rule-making 

power of the State .Property Tax Board It “shall adopt rules establishing minimum 

standards for the administration and operation of an appraisal district and a county 

assessor-collector’s office.” Section 5.03(a). Although the directors govern the appraisal 

district, they are elected by the governing bodies of the taxing units that participate in 

the district. The clerk is required to determine the number of votes to which each taxing 

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Honorable Joe Resweber 

Honorable Kenneth H. Ashworth - Page Five (NW-1261 

unit is entitled Set 6.03(e). We do not believe the board’s authority to establish 

minimum standards for the administration of an appraisal district includes the authority to 

make binding rules for the conduct of district elections by member taxing units and the 

county clerk. 

10. Which if any of the following units may the County Clerk 

allow to vote in the board of directors election for the 

appraisal district: 

i 

Harris County Flood Control District 

Harris County Mosquito Control District 

: 

Harris County Hospital District 

Port of Houston Authority 

e. Harris County Board of School Trustees 

f. Houston Community College System 

t 

North Harris County College 

. San Jadnto College 

Dr. Ashworth asks whether community junior college districts are eligible to vote for the 

board of directors of the appraisal district. Section 6.03(c) provides for election of the 

board of directors “by vote of the governing bodies of the incorporated cities and towns 

and the school districts that participate in the districtw Counties which contract with the 

appraisal district for appraisal services are also entitled to participate in the election of 

directors. Sec. 6.25. None of the units inquired about constitute counties, cities, or 

towns, and none of the first four units on Mr. Resweber’s list constitute school districts 

within section 6.03(c). The Harris County Board of School Trustees, established under 

chapter 17 of the Education Code, has the general management and control of public 

schools in the county. It participates in the creation, consolidation, subdivision and 

abolition of school districts, see Educ Code S 17.23, but does not constitute a school 

district itself. School districts~e established under chapter 19 of the Education Code and 

each is governed by its own Board of Trustees. See Educ. Code SS 19.066-19.067, 22.01, 

- 

23.01, 25.03. 

It is suggested on the authority of Shepherd 

363 S.W.Bd 742 (Tex. 1962) that community junior college districts constitute school 

districts within section 6.03(c). In the Shepherd case, the Supreme Court concluded that a 

district created under the Junior College Act, Education Code SS 130.011-130.121 @assiml, 

is a schod district within the tax authorlxation clause of article VII, section 3 of the 

Texas Constitution. However, section 6.02(b) of the Property Tax Code treats a junior 

college district as an entity distinct from a school district: 

A school district, an incorporated city or town, a water control 

and improvement district . . . irrigation districts . . . or a junior 

college district that has boundaries extending into two or more 

counties may choose to participate ln only one of the appraisal 

districts. . . . 

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Honorable Joe Resweber 

Honorable Kenneth H. Ashworth - Page Six (N+1261 

It is orooer to lock at all Darts of a statute to ascertain its orooer construction and 

mea&g.- City of Cotpus Christi v. Southern Community Gas Company, 368 S.W.2d 144 

(Tex. Civ. App. - San Antonio 1963, writ ref’d n.r.e.1. The legislature distinguished 

between ‘kchool district” and “junior college district” in section 6.02(b), and we believe 

this distinction must be maintained in section 6.03(c). Thus, community junior college 

districts do not constitute school districts for purposes of section 6.03(c). In view of our 

answer to this question, we need not answer Mr. Resweber’s final question regarding 

calculation of the voting entitlement 

SUMMARY 

The first election for board of directors of a property tax appraisal 

district should be held in the fall of 1979. Incorporated villages 

may participate in the election pursuant to section 6.03. Appraisal 

districts begin appraising property for the tax year starting 

January 1, 1982. If a taxing unit with boundaries that cross county 

limes has not opted to participate in only one appraisal district 

pursuant to section 6.02, the county clerk .must assume it will. 

participate in each appraisal district within its boundaries. A 

county which inten& to contract with an appraisal district mayparticipate in -appointing the district directors before 1982 by 

following the procedure in section 3(d) of the Property Tax Code. 

The county clerk need not give notice’ of election results to 

political units which do not impose ad valorem taxes on property. 

The county clerk has no authority to require taxing units to provide. 

information on their tax collection and related matters to 

determine voting entitlement under section 6.03. The State 

Property Tax Board lacks authority to make rulesclarifying the 

procedure for electing the appraisal district board of directors. 

The Harris County Board of School Trustees is not eligible to vote 

for directors of the appraisal district Nor are community junior 

colleges eligible to vote in the election. 

MARK ,WHITE 

Attorney General of Texas 

JOHN W. FAINTER, JR. 

First Assistant Attorney General 

TED L. HARTLEY 

Executive Assistant Attorney General 

Prepared by Susan Garrison 

Assistant Attorney General 

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Honorable Kenneth H. Ashworth - Page Seven (NW-126) 

APPROVED: 

OPINION COMMIE 

C. Robert Heath, Chairman 

Jim Allison 

David B. Brooks 

Walter Davis 

Susan Garrison 

Rick Gil& 

William G Reid 

p. 401