Honorable Bevlngton Reed Opinion No. M-876 

Commissioner, Coordinating Board, 

Texas College and University System Re: Taxing authority and 

P. 0. Box 12788, Capitol Station 

Austin, Texas 78711 

jurisdiction of physical facilities relating 

to junior colleges 

under Sections 51.016 

and 51.017 of the Texas 

Dear Dr. Reed: Edu,cation Code. 

You have requested the opinion of this office upon the 

following questions: 

"What will be the taxing authority of the 

governing board of the junior college district 

while comprised of Independent School District 

Board of Trustees for purposes, Including but 

not limited to, of the maintenance and operation of a junior college? 

"What would be the taxing authority of the 

junior college board should a separate governing 

board for the junior college district subsequently 

be established under either Section 51.016 or 

51.017? 

"Assuming creation of a separate board under 

either Section 51.016 or 51.017, which of the two 

boards, the Independent School District Board or 

Junior College District Board, would then have 

jurisdiction (a) over facilities available at 

the time the junior college district was created; 

and (b) over facilities created specifically for 

junior college use prior to separation of the 

boards?" 

By virtue of the information contained in your opinion 

request, it would appear that the Houston Independent School District 

would meet the basic requirements to avail Itself of either the 

provisions of Section 51.011* of the Texas Education Code or Article 

This Section Is a part of Subchapter B of Chapter 51 of the Code. 
Hon. Bevington Reed, page 2 (M-876) 

2815h-2a, Vernon's Civil Statutes, in connection with the creation 

of a junior college district. However, the Houston Independent 

School District has elected to proceed pursuant to the provisions 

of Subchaoter B of Chaoter 51 of the Texas Education Code rather 

than Article 2815h-2a.- See-in this connection Attorney General's 

Opinion No. M-851 (1971). 

Section 51.015 of the Texas Education Code provides that: 

"A junior college established by an independent school district that has assumed control of schools already validated or established 

nursuant to the orovisions of this Chanter may 

be governed, administered, and controlled byand 

Uii 

that independent or city school district." 

(Emphasis 

part 

Section 51.016 of the Texas Education Code provides in 

that: 

"A junior college established by an independent school district or city that has 

assumed control of schools already validated 

or established pursuant to the provisions of 

this chapter may be governed, administered, and 

controlled by and under the direction of a 

separate board of trustees, which may be 

placed in authority by either of the following procedures. . . . (Emphasis added.) 

Section 51.073 of the Texas Education Code provides that: 

"The board of trustees of junior college 

districts shall be governed in the establishment, 

management and control of the junior college by 

the general law governing the establishment, 

management and control of independent school 

districts,,insofar as the general law is applicable. 

Section 23.26 of the Texas Education Code, dealing with 

powers and duties of trustees of independent school districts, 

provides in part that: 

"(a) The trustees shall constitute a body 

corporate and in the name of the school district 

may acquire and hold real and personal property. 

. . . 

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. . 

Hon. Bevington Reed, page 3 (M-876) 

1, 

. . . 

v(c), All rights and titles to the school 

property of the district, whether real or personal, 

shall be vested In the trustees and their successors 

in office. . . ! 

Section 51.102 of the Texas Education Code provides 

in part that: 

"(a) The governing board of each junior 

college district. . . shall be authorized to 

issue negotiable coupon bonds for the construction and equipment of school buildings and the 

purchase of the necessary sites therefor, and 

levy and pledge annual ad valorem taxes for 

the further maintenance of its public junior 

college or junior colleges; provided that the 

annual bond tax shall never exceed 50 cents 

on the $100 valuation of taxable property in 

the district, and the annual bond tax, If any, 

together with the annual maintenance tax shall 

never exceed the aggregate of $1 on the $100 

valuation of taxable property in the district. 

. . . 

"(b) N o such bonds shall be Issued and 

none of the aforesaid taxes shall be levied 

unless authorized by a majority of the resident, 

qualified electors of the district who own 

taxable property therein and who have duly 

rendered the same for taxation, voting at an 

election held for such purpose. . . 

A study of the foregoing provisions of the Texas Education Code reveals that the taxing authority of a junior college 

district created or established pursuant to Subchanter B of Chapter 

51 of the Texas Education Code (Sections 51.011-51.018) is specified 

In Subchapter 0 of Chapter 51 of the Texas Education Code (Sections 

51.101-51.103) and with the limitations found In Section 51.102. 

Such taxing authority and provisions are applicable regardless of whether the board of trustees of the junior college 

district is the board of trustees of the Independent school district, 

as authorized by Section 51.015, or a separate board of trustees, as 

authorized by Section 51.016. 

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Hon. Bevington Reed, page 4 (M-876) 

The taxing authority found In Article 2815h-2a would 

only be applicable in those Instances where the independent school 

district had elected to establish or create the junior college 

district pursuant to the provisions of Article 2815h-2a. See 

Attorney General's Opinion No. M-851 (1971). 

As to your final question , we are of the opinion that 

in the event a separate board of trustees is created for governing the junior college district, pursuant to the provisions of 

Section 51.016 or Section 51.017, that in such event the separate 

board of trustees would have control and management of all personal 

and real property of the junior college district purchased or acquired with funds of the junior college district but only such 

control or jurisdiction over property of the,independent school 

district purchased or acquired with funds of the independent school 

district as the board of trustees of such independent school district authorizes or has agreed upon with the separate governing 

board of trustees of the junior college district. Section 51.073, 

Section 23.26 and Section 51.016 of the Texas Education Code. We 

have not passed upon the applicability of Article 2815k, Vernon's 

Civil Statutes, but are of the opinion that our holding in regard 

with your last question Is not inconsistent therewith. 

SUMMARY 

The taxing authority of a junior college 

district created puruant to the provisions of 

Subchapter B of Chapter 51 of the Texas Education 

Code is specified in Subchapter G of Chapter 51 

of the Texas Education Code, regardless of whether 

the board of trustees of the junior college district is also the board of trustees of the independent school district, as authorized by 

Section 51.015, or a separate board of trustees, 

as authorized by Section 51.016. In the event a 

separate board of trustees is created to govern 

the junior college district, pursuant to Section 

51.016 or Section 51.017, such board would have 

control and management of all property acquired 

with funds of the junior college district, but 

only such control or jurisdiction over property 

of the independent school district as the board 

of such district authorizes or has agreed upon. 

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Hon. Bevlngton Reed, page 5 (M-876) 

truly yours, 

y General of Texas 

Prepared by Pat Bailey 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

Kerns Taylor, Chairman 

W. E. Allen, Co-Chairman 

John Reeves 

Bob Lattlmore 

James McCoy 

Jerry Roberts 

PlEADE F. GRIFFIN 

Staff Legal Assistant 

ALFBDWALKER 

Executive Assistant 

NOLA WHITE 

First Assistant 

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