HonorableBevlngton Reed OpinionNo. M-876

Commissioner,CoordinatingBoard, Texas College and University System Re: Taxing authorityand P. 0. Box 12788, Capitol Station Austin,Texas 78711 jurisdictionof physical facilitiesrelating 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 officeupon the following questions:

"Whatwill be the taxing authority of the governingboard of the junior college district while comprised of IndependentSchool District Board of Trustees for purposes, Includingbut not limited to, of the maintenance and operation of a junior college? "Whatwould be the taxing authority of the junior college board should a separategoverning board for the junior collegedistrict subsequently be establishedunder either Section 51.016 or 51.017? "Assuming creation of a separateboard under either Section 51.016 or 51.017, which of the two boards, the IndependentSchool District Board or Junior College District Board, would then have jurisdiction (a) over facilitiesavailable at the time the junior college districtwas created; and (b) over facilities created specifically for junior collegeuse prior to separation of the boards?" By virtue of the information contained in your opinion request, it would appear that the Houston IndependentSchool 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 SubchapterB of Chapter 51 of the Code.Hon. Bevington Reed, page 2 (M-876)

2815h-2a,Vernon's Civil Statutes, in connectionwith the creation of a junior college district. However, the Houston Independent School District has elected to proceed pursuant to the provisions of SubchaoterB of Chaoter 51 of the Texas Education Code rather than Article 2815h-2a.- See-in this connectionAttorney General's OpinionNo. M-851 (1971).

Section 51.015 of the Texas Education Code provides that:
"A junior college establishedby an independent schooldistrict that has assumed control of schools already validated or established nursuant to the orovisions of this Chantermay be governed, administered, and controlledbyand
Uii that independent or city schooldistrict." (Emphasis

part Section 51.016 of the Texas Education Code provides in that:
"A junior college establishedby an independent school district or city that has assumed control of schools already validated or establishedpursuant to the provisions of this chaptermay be governed, administered,and controlledby and under the direction of a separateboard of trustees,which may be placed in authority by either of the following procedures.

. . . (Emphasisadded.) Section 51.073 of the Texas Education Code provides that: "Theboard of trustees of junior college districts shallbe governed in the establishment, management and control of the junior collegeby 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 schooldistricts, provides in part that:

"(a) The trustees shall constitutea body corporateand in the name of the schooldistrict may acquire and hold real and personal property.

. . . -4274-. .

Hon. BevingtonReed, page 3 (M-876)

1,

. . . v(c),All rights and titles to the school property of the district,whether real or personal, shallbe vested In the trusteesand their successors in office.

. . ! Section 51.102 of the Texas Education Code provides in part that:

"(a) The governingboard of each junior collegedistrict.

. . shallbe authorized to issue negotiable couponbonds 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 furthermaintenance 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 annualmaintenance tax shall never exceed the aggregate of $1 on the $100 valuation of taxableproperty in the district.

. . ."(b) No such bonds shallbe Issued and none of the aforesaid taxes shallbe levied unless authorized by a majority of the resident, qualified electors of the district who own taxableproperty therein and who have duly rendered the same for taxation, voting at an electionheld for suchpurpose. . . A study of the foregoingprovisions of the Texas Education Code reveals that the taxing authority of a junior college district created or establishedpursuant to SubchanterB of Chapter 51 of the Texas Education Code (Sections51.011-51.018) 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 schooldistrict, as authorizedby Section 51.015, or a separateboard of trustees, as authorizedby Section 51.016.

-4275-Hon. Bevington Reed, page 4 (M-876)

The taxing authority found In Article 2815h-2awould only be applicable in those Instanceswhere 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 OpinionNo. M-851 (1971).

As to your final question, we are of the opinion that in the event a separateboard 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 districtbut only such control or jurisdictionover property of the,independentschool districtpurchased or acquired with funds of the independent school district as the board of trustees of such independent schooldistrict authorizes or has agreed upon with the separategoverning 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 inconsistenttherewith.
SUMMARY The taxing authorityof a junior college district createdpuruant to the provisions of SubchapterB 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 collegedistrict is also the board of trustees of the independent school district, as authorizedby Section 51.015, or a separateboard of trustees, as authorizedby Section 51.016. In the event a separateboard 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 jurisdictionover property of the independent schooldistrict as the board of suchdistrict authorizes or has agreed upon.

-4276-Hon. BevlngtonReed, page 5 (M-876)

truly yours,

y General of Texas Preparedby Pat Bailey AssistantAttorney 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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