The Attorney General of Texas 

December 12, 1977 

JOHN L.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 17.95 on 

the county school board 

Dear Mr. Benardino: of Montgomery County. 

You have asked us to determine the effect section 

17.95 of the Texas Education Code will have on the county 

school board in Montgomery County, which operates under 

Chapter 17 of 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 ad valorem 

tax revenue generated under the provisions of Chapter 18 of this code or 

by voluntary local contract in accordance 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 a board of county 

school trustees or a county school 

board in counties with no common 

school districts, rural high school 

districts, or independent districts 

with less than one hundred fifty (150) 

p. 4519 
. . 

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

ADA, but the offices and boards may be 

supported by ad valorem tax revenue 

generated in accordance with the provisions of Chapter 18 of this code, or 

by funds provided by the school drstricts 

in accordance with the provisions of a 

voluntary contract as provided in Section 

17.98 of this Chapter. 

(Emphasis added). 

Chapter 18 of the Texas Education Code provides a method 

whereby the voters of a county may create an additional countywide school district to exercise a taxing power for all 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 in Montgomery County 

is supported by taxes levied pursuant to the county unit system of taxation authorized by the Code. 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 "are not supported by ad 

valorem tax revenue generated under the provisions of Chapter 

18 of this code or by voluntary local contract . . . ." Since 

the county school board of Montgomery County does not fall 

within this class, it will not be abolished by section 17.95 

of the Education Code when it takes effect January 1, 1979. 

You also ask if the county school board may continue to 

operate under Chapter 17 of the Education Code after December 31, 

1978, and if the board and county school officers may continue 

to receive salaries from county school tax funds. If they may, 

you ask about the proper procedure for paying salaries. 

Inasmuch as Chapter 17 of the Education Code continues 

to apply to those school boards and officers to whom it previously applied except for those abolished by section 17.95, 

the county school board of Montgomery County will continue 

to operate under it as amended. 

We think the salaries of school officers constitute fiscal 

"support", within the meaning of section 17.94, for the offices 

they occupy. We are informed that Montgomery 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 

p. 4520 
Honorable Wm. J. Benardino - Page 3 (H-1103) 

17.94 will prohibit the use 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 to Montgomery County of some provisions of Chapter 

17 after it becomes 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 to be paid 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 same procedure 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 are utilized. 

SUMMARY 

Section 17.95 of the Texas Education Code 

is inapplicable to Montgomery County, 

which supports county school offices with 

revenue generated by ad valorem revenue 

generated under Chapter 18 of the Code. 

After December 31, 1978, other provisions 

of Chapter 17 of the Code will continue 

to be applicable to Montgomery County as 

modified by section 17.94. The salaries 

of county school officers will thereafter 

be paid entirely from local funds. 

Very truly yours, 

Attorney General of Texas 

C. ROBERT HEATH. Chairman 

Opinion Committee 

jst 

p. 4521