# The Attorney General of Texas January 10, 1980 (ARK WHITE ,norney General

Honorable Joe Resweber Harris County Attorney 1001Preston, 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 ofdirectors 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 ineach county which isresponsible 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 isgoverned by a board of five directors who are elected by vote of the governing board of certain taxing units that participate inthe appraisal district. Mr.Resweber’s fist question isasfollows: 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 onJanuary l,l980? Section 3,subsection c(l)and (2)provide asfollows:

(c)(l) Except as otherwise provided by this subsection, Subchapter A of Chapter 8 takes effect January l,l980. (2)For the purpose ofappointing the first members of the appraisal district board of directors, Section 6.03 takes effect September 1,1979.

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The first board of directors election should be held in the fall of 1979with the board of directors terms to begin onJanuary 1,1980. See section 6.03(b). In view of the answer to question 1,weneed not answer question la. QGtion 2restated:

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 inlieu 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 apopulation of800orover to adopt the provisions ofTitle 28. “Whensuch city, town or village issoincorporated asherein provided, the same shall beknown as acity or town, subject to the provisions ofthis 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, webelieve %corporated cities and towns” asit appears insection 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 3ofthe Act provides inpart asfollows: SECTION 3, (a)Except as otherwise provided bythis 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 1981tax 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 cthereof? Section 6.02 ofthe 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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make the choice by official action “at least 90daysbefore 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 haspreviously 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 ineach appraisal district within the boundaries? The governing body ofa taxing unit covered bysection 6.02 must exercise its option to participate inonly 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 ineach 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 ofthe appraisal district’s board of directors prior to 1982? The assessment district isnot required bythe Property Tax Code to appraise county property. Sec. 6.OL Acounty 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). Whena county does so, the commissioners court is entitled to participate in the appointment ofdistrict directors inthe same manner as an incorporated city or town ora 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 inthe district before September 15ofany year in which nominations are made andamendments 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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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” isdefined insection LO4asfollows: (12)‘Taxing unit’ means a county, an incorporated city or town (including ahome-rule city), a school district, a special district or authority, or any other political unit ofthis state, whether created by or pursuant to the constitution or a local, special, or general law, that isauthorized to impose and is imposing ad valorem taxes onproperty. (Emphasis added). The county clerk wouldnot beobligated togive notice ofelection results topolitical units which are not actually imposing ad valorem taxes on property as they do not constitute %xing units” within the statutory definition.

6. Maythe County Clerk require taxing units which are eligible to vote for the appraisal district board ofdirectors to provide information as to their tax collections and related matters necessary for determination oftheir 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 ~thestated information, which consists of the total dollar amount of property tax imposed bythe taxing unit for the preceding year. However, this information isamatter ofpublic record and obtainable byany person including the,county clerk even if the taxing units do not furnish it voluntarily. See Open Recor& Decision Nos. 140(1976)(information onvalue oftaxable property insc~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 isrequired to determine the number ofvotes to which each taxing

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unit is entitled Set 6.03(e). We do not believe the board’s authority to establish minimum standards for the administration ofanappraisal 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 ofHouston Authority e. Harris County Board ofSchool Trustees f. Houston Community College System
t North Harris County College

. SanJadnto 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 inthe 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 S17.23, but does not constitute a school district itself. School districts~e established under chapter 19ofthe Education Code and each is governed by its own Board of Trustees. See Educ. Code SS19.066-19.067, 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). Inthe Shepherd case, the Supreme Court concluded that a district created under the Junior College Act, Education Code SS130.011-130.121 @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 ajunior college district asan entity distinct from aschool 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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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, 368S.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 donot constitute school districts for purposes of section 6.03(c). Inview ofour 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 ofdirectors ofaproperty 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 hasnoauthority 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 isnot eligible to vote for directors of the appraisal district Nor are community junior colleges eligible to vote inthe election.

MARK ,WHITE Attorney General ofTexas JOHN W.FAINTER, JR. First Assistant Attorney General TEDL.HARTLEY Executive Assistant Attorney General Prepared bySusan Garrison Assistant Attorney General

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APPROVED: OPINION COMMIE C.Robert Heath, Chairman Jim Allison David B.Brooks Walter Davis Susan Garrison Rick Gil& William GReid

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