# TheAttorney General ofTexas
December 12, 1977
JOHNL.HlLL Attorney General
Honorable Wm. J. Benardino

County Attorney Opinion No. H-1103 Montgomery County Courthouse Re: Effect of Education Conroe, Texas 77301 Code section 17.95on the county school board Dear Mr. Benardino: ofMontgomery County.
You have asked us todetermine the effect section 17.95 of theTexas Education Code will have on the county school board inMontgomery County, which operates under Chapter 17of the Code, when the statute takes effect January 1, 1979. Section 17.95 reads:

On December 31, 1978, all offices of county school superintendent and ex officio county school superintendent and all county boards of school trustees and county school boards in counties with no common school districts, rural high school districts, or independent districts with less than one hundred fifty (150)ADA which are not supported by advalorem tax revenue generated under theprovisions of Chapter 18of this code or byvoluntary local contract inaccordance with Section 17.98 are abolished.
Also important in this context is section 17.94:

After December 31, 1978, no state funds shall be used to support the offices of county school superintendent or ex officio county school superintendent or aboard of county school trustees or a county school board incounties with no common school districts, rural high school districts, or independent districts with less than one hundred fifty (150)

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Honorable Wm. J. Benardino -Page.2 (H-1103)

ADA, but the offices and boards may be supported by advalorem tax revenue generated inaccordance with theprovisions of Chapter 18of this code, or by fundsprovided by the school drstricts inaccordance with theprovisions of a voluntary contract asprovided inSection 17.98 of this Chapter. (Emphasisadded). Chapter 18of the Texas Education Code provides amethod whereby thevoters of a county may create an additional countywide school district to exercise a taxing power forall school districts in the county and equalize distribution of the tax proceeds without affecting the operation of any existing school district. The arrangement is termed "the county unit system." You advise that the county school board inMontgomery County is supported by taxes levied pursuant to the county unit system of taxation authorized by theCode. See Educ. Code - SS 18.01 - 18.31.
It is clear that section 17.95 intends to abolish certain county school offices only if they "arenot supported by ad valorem tax revenue generated under theprovisions of Chapter 18of this code or byvoluntary local contract
. . . ." Since the county school board ofMontgomery County does not fall within this class, itwill not be abolished by section 17.95 of theEducation Code when it takes effect January 1, 1979.
You also ask if the county school board may continue to operate under Chapter 17of the Education Code after December 31, 1978, and if theboard and county school officers may continue to receive salaries from county school tax funds. If theymay, you ask about theproper procedure forpaying salaries. Inasmuch asChapter 17of the Education Code continues to apply to those school boards and officers towhom itpreviously applied except for those abolished by section 17.95, the county school board ofMontgomery County will continue tooperate under itas amended.
We think the salaries of school officers constitute fiscal "support", within themeaning of section 17.94, for the offices they occupy. We are informed thatMontgomery County has no common school districts, no rural high school districts, and no independent districts with an average daily student attendance of fewer than 150 students. Note, therefore, that new section

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17.94will prohibit theuse of state funds for the support of Montgomery County school offices after December 31, 1978. The application of this provision will necessarily alter the application toMontgomery County of someprovisions of Chapter 17 after itbecomes effective. See Educ. Code SS 17.09; 17.51 - 17.54; 17.92. - Already the salary of the County Superintendent and all expenses of his office are required by section 18.30 of the Texas Education Code tobepaid out of funds realized from the collection of taxes levied pursuant to the county unit system of taxation. With respect to the salaries of other county school officers, we believe the sameprocedure used for complying with that law should be used after December 31, 1978, to comply with similar requirements under section 17.94, unless the "voluntary contract" provisions of section 17.98 areutilized.
SUMMARY

Section 17.95 of the Texas Education Code is inapplicable toMontgomery County, which supports county school offices with revenue generated by advalorem revenue generated under Chapter 18of theCode. After December 31, 1978, other provisions of Chapter 17of theCode will continue tobe applicable toMontgomery County as modified by section 17.94. The salaries of county school officers will thereafter bepaid entirely from local funds. Very trulyyours,

Attorney General of Texas

C. ROBERT HEATH. Chairman Opinion Committee jst

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