. OFFICE OF THE ATTORNEY GENERAL OF TEXAS
**AUSTIN**

Bon. w. x. Ncclain CriminalDirtriot Willlameaa oountr Attorney
Oeorgetown,Tern&

**your aounty**  **8aa three**  **0** combinedto formarwal opinion in reaponae to t

as pentiotledi Statutesaaaept bese8sorT SahoolMstriat ‘0Annotated by theCounty Tax

oaedure for thepro001 Mstriata to have
on what lc@tallration

tory that themard of Tru.%teelr 1 Mstriat ae provided for b. rnon@8Anuotatod Statutesappoint tion for the purpose of equallring iat$ or, 3.8thlrproaedure optIona rd where they prefer to aaaept the anassssent Fsade

by the County Tax Atmea1)ort ”

Ax’tlcls3mb, Revised Civil Statuteo,providea that “ruralhigh ochool dlatrlata 8s pro’llded SOP ln thepnaediugHon. W. JC. WoClain, Page 2

article shall be classed a8 oomon school dlstMct2."

Article 2795, Civil statutee, read2:

"The oomI8alonere court, at the tlmb of lovying taxeo for county purposes, 8hall also levy upon all taxablepropertyvithin any common school dletrlot the rate of tax uo **voted** If a specific rate has been voted1 othervise lrafd aourt ahall levy suah a rate within the limit 80 voted a8 ha3 been determlned by the board of trustees of **said** dlstriot **and** the county 8uperlntendentand certified to said court by the aounty superintendent. If such tax has been voted after the levy of oountp taxes, It shall be levied at any 

### meting of laid oourt prior to ths delivery of the assessment rolls by the assessor. The tax 

### as8esmor shall ~8088 said tax as other taxer are assessed and make 

### an abstract shoving the amount of apeolal taxesas8eased agalnat each school district in his county and i'urtiuhthe same to the county auperintendonton or before the first day of'Septom-

,~_. her of the you for vhioh 8uch taxe8 are assessed. The taxes levied upon the 

### realproperty in erold distriots shall **be** a Men thereon and the aamc1 oh811 be aold for unpaid taxes in the

### manna- and at the time of sales for 3tat.e and oountg toxos. The tax oolloctor shall oolleot 8aid taxes aa other tax08 

### an colleoted. The tax a88essor ohall ceaelve a aommis8lon oi one-half of one 

### per cent. for rs8e8slng suah taxand the tax collector a aommlseion of one-h8lt of one per omit. 

### forcolleoting the 8ILIw.The tax collector shall pay all ruoh taxea to the oountytreaourer,and **said** treasurer rhall aredit eaah sahool districtvith the smount beloYiw.n lrrgto it, and psy out the aama In accordance rlth

Artiole 2922L,Vernon's Civil Statutes,provides in part;

n

...The board of truetoes cf any rural hlgb school dlstrlotw%y appoint an assessor of taxes vho shallassess the taxable propertywithin the linlts of said diatriotwithin the ti.mo provided by existing laws, and errld asaeslmsnt shall be equalized by the board of equalltation composed of three (3) members appointed by the board of trustees of eald dietriot. The said board of equallaation seals be composed OS legally quallf'led voters r@sIdIng j,nsaid district, and shall h~vS the SMsoHon. Y. X. PWlaln,~Page 3

parer and authority, **and be**  **subjsat to**  the muw ~e8tXlCtlOm thatnov govern such boards in ad~pendent Schooldistricts. The t8x asaes8or herein provided for Shall receive such compensation for hf8 l O~ViCOS

as the tlw8tees of said dfstriat 8lloV, not to exoeod two (2)per cent of taxer my
ae8038ed by him. The aounty tax oolleotor shall collaat such taxand shall moelve one-half of on8 per cent forhla **services** for coll.mt~ 8uoh tax. Suah taxvhen oollooted Shn11 be depoalted in th8 COWlty depoaltoxy **to** the **credit of**  Such ruml high eohool district. The tax a8seasor herein provided for aha11 **make** a **complete** list af all assessmentsmade by him, and when apprmre&hy the board 0s txurtoosshall be submitted to the county tax oalleator not titer than September 1st of each yem."
Without then

speoialprovl8lon8 oontaimd ln Article 29225 authorising rUz=al high sohool district8 to appoint their
own 

### asse8eora (andboards of equalization), such 

### diStriat8 being classedus commn school districtsby Artlolo 2922bwould be governedby the lava relating to suah common rohool dlatrlots. We do not believe thatAHiolo 2922L vas meant toRake It ~~&~tory upon rural hLgh school tiiatriotsto appoint their

ovn asemmora 8nd toprevent their using the a8tse8snamta nmde by the county tax **assessor.** Rather ve belleve that it MS lntondod to give such districts a choloe in the IIBttur, 8imibr 

### to the 0h0100 giWXA the b0WdS Of trUStOe5Of'iodependent school &lstrIatswith reference to t&x

### as5088ar8 and collectom. We armwar your first question afflrzkativoly.

Hovever, if the board of tmatees of auoh a dlstrlot eloota to appoint Its oun ItBsesaor 

### It ia quite blear fYom the **statute** that the **board** must elao appoint a board of eqUallaatlon of the number ofmen and pOSseasln& the qUtilfiCation8 the-in 

### sat out. mere theboard of trusteeshas its own aaaeaSor, the statute requires that assesmi?nta shall be eqUallzedby the diatrlotlaboard of equalization thus appointed.

The work of the various oami13s~onarBtCOUftS sitting ILL boards or eqUaLlzation -under Artlala 7206, **Revlred** Civil **Statutsrr, Is**  **accepted** by common **school** diStPiOt8, **the ValImtiorUI**  arrlvod at belw the name for oo&?ionoohool distriot purposes as 

### forState and oountg. Co-n school distrlotshave no OthOP boards of eqUlitstion. Such ve think ia contemplatedby hrtlcla 2735 and IS the conmon and aocoptod 

### practioe..

.

Ron. v. IL HcClalrl, Pa&e 4

Rexme, if the bomd oP truatses of the rural high school distrlot in question desires, it may have tha taxes of tha dlatriot assessedby tba county txu asmosaor. But, in suah ovont, underArtiaLe 292Zb, the dlotrlat mwt aaaept the valu8tlona arrived rt by the c~sriorrsm’ aourt rlttdng M 

### a b0a-d 0r 0qwlh8tion. The langwgeofhrtial82g22L **doem**not v8rr8nt the appointment of the spoolalbomd oP 

### oquallz8tlon,in our opinion, exaopt to eqwllro usesenmnts nade by an 88aossoz Por the dlstriot rppolnted by the bawd under authority of saidA~tiolo 2922L.

We believe the above 8uPfiaiantlyakuera your quaet1ona.

Pours very truly

ATTORERY-h 6l+9’lKAS