OFFICE OF THE A'ITORNEY GENERAL OF TEXAS AUSTIN

Bononbl~ **Tr** P. 

### Tdmbl,

.” Bet **Would** the faoQ that the Board

of Bqualit3atlotl og t&B Amarillo Inde~enUont 8ohaolMatrlotla - **ittmpowd** 

### Of rho **mbboro** In**validate** the a~tioa @ aald Board end rttndorvoid the au& aequent.tax rell? a&d related **qui0tlonq.**

Ton Fabritary lB, oUr Sohool BtwU appointed I). II. Owen, L.'lL 41~ and &nr~ Bevimly wasthe aoeru oi’Pquallmatlon mr t~‘tuablo,y6ar 1941, whlbh 

### lnoldentall~watt l uotlr,the erillrr~Boardwe

~ wad last fear.. !&de Board ww aleo appkoved about the sametlme.a8 an Equallsatlon Bon@ ior the olty; .The Soha Beard;tho 

### Cityof &u-l110 and thg Oottn~y

Oammlrri~tmr8

had pmrlowl~ entorod itit0l 00&rao%.tiw the i?ebt?@ fI. Ghrenbarg **Oompatty**

ior **a 8ax**  **8upve)t. to**  **be made** **during the**  **wlntttr and**  **on** 

### l

@ gouBt,

**@ 110**  **ma&r slajor**  **ad$uetmnts** ln+alua~iow,Zfwa8 ev$denttherewouldbe eon**BderabLo aejbatloti**  over pFog+u?~~ Valuations whloh o? 

### nese+tty had to be r&ted in 

### orderto equalim with other raluett, 80 8hat tha membersoi the BquaUzation #o~~,unan5Mu8ly expre8eed a desire to have the Eqiml~etlon rJaard 1noraaseU to five .nmmber8,

whi,oh requerrt r&S aooeded to by b&h the Qi*l OOPppi88&on

anU the Board ot Truttteeo.

-..- 

### 481

Honorable T. M. Trlmble, Paga 8

TanKay 81 the Board of Tructass passed an order approving the pdior of adding ,tna Mp);bortt

to tke~Bwrd of Equalfratlon, aad without rsaoindlng their pretiow l otlon in rhioh the:~~tWee~member

Board m8 appointad. &S&o*; lng 18 

### a oopy of the **order** t **The following **ardor** 

### was introduoodt It le thd ioaae of the Board ***hut** on aoeount of the axtFa Ordingry **taark**

### ootUrout1n.g thd **Board** of 6quallwtlon **thltt** feat, that, thla, Board **nbuld be**  $ttkaared **to iire**  lnstaad **of ’**  **Umtr.** ~~otlon was madeby Ls. lItant&, scroon4Mb8~~:

'. Mr.. Car that the erddr be~adopted and approv?d. HoWm oarrled. .
%otlon wattmat¶o

by Kr. Rush, beaoguladbt Kr. Mowing that the following **aen.bs** waeb a6~ bhe'BoaM 

### of Kqual~atlon for the Board of hua-' tow ott~:~l~oS~e~nb~tS~hhoolMetriot and the 

### .lrplirriUo Jm.lor c0l.b~ 

### Dbtrfab io* 1941, and baat tkmy wrnb in tkla aapaoity amt rmoelv~ ao oorpenaatlcin fzw the **Board oi**  **Trustees ai**  **mid** 

### mstri0t. .r 'L. Is; LYl.8 D. W. Owen Henry Barerlp u. M. 0llvar w. I. Cllrford %.etlon 

### oarrled.'

mm, one taxpayer whose prcppo*t~had b~mu

### raised, **appmed before**  the Board nith the threat that heWouZd~sontest tha lsjptlitr of the organ&satlen

-sf ~,.Equsllsatloa Board in that the Borzd should be **mad8** up of thsse **rembus** lnstsad of 

### rive,* Based on theme 

### .faoOs you: ham asked us the follwlqg qusstlont **Q,TIOM: would**  

### tha **taot** 

### tha% **thw Bau%l**  **of** 

### Eqwlimtlon **or the**  **&rlllo** 

### Indsp*ndsnt **Sohool** Dlstr$st is oay)ossd oi fivs ssmbars lnvalldsto ths aotion of said Bsard **aad** render t6lU ths sttb**roquont. tax**  **rdll?** SemateBlZUtat6, 10 

### Chapter 8 Of khs 

### Aots 

### of the * Thirty-&rst~Le&lslatu&s, 1969, whlop pimrldCd~f?r ~theoreatlon ';; thp&4llo Ind8pe”“” Ssheol mstF+ ~rQ01608" Dart

"The said hard 

### ofTfrust6w shslL w vested dth the full **manuaentsnd** oontrolorthe 

### r-e oohssls 

### ot'sa5.d dlstrlot, and shall **be mitidrlth**  all.the powbrs, 

### rights **and** 

### dutlos

thatam pmvldod

### brgsnoral

law ror boards 

### oftmuttees or tanu~andvillagssin6orpsrrtsd 

### for ire0 88h00x ~~~O&nly, lnoluding ths powws 

### and nsnner of



### bttlsls8791of.thsRsvlssdCltli %atutis of 

### 'hxasreada 

### in put 

### as 

### follosst

I.


### . . It shill **be** 

### within thd lsoretlon 

### or the Board of Trustees or any fsdIi pendent 80h001 

### dirtriot

to 

### mum ana8sessor 

### of **taxes**

### who 8haU ass888thetsxabls 

### prspsrty.wlthin thelimits 

### or the lndopsndsnb sohosl 

### dlstrio~rlthln ths tirae **and** in the mannerprovldsd by uistlnglaW, 

### In so far ai they am l pplieabls, and

### when **said as**  **sesammnt**

**has been**  

### ewiallso6 **by** a board of eausllsation apsolntsd by th board f t t 

### r0r p@j#gg#~s~d&~ygg&~~$&~d the oouuty tax oolleotor as provldsd **for** 

### in **the** suooeediqj 

### artlols.

. ."(Ugderscorlng 

### ours) Artlole S791 being a gsnsreil law gvsrning the 

### boards or trustee8 or 

### aownmand 

### village8 lnoorporated for

JHonorable T. M. Triable, Page 4

irite sohtil purposes oily 

### itwas hsld by this dspntttent in opinieu~%oi O-8589 that Art&ala 8791, Rirleed-Old1 stat. utee or lkxaa, applkss to the Lma~lllo **Xndwmndsnt** Sohm1 Diatriot. It is our uadws.tandln6thatthO 'bmrllloIrmmpoadl nt Sohool Distrloti~aotl~ **under** the authorlty~grantsd usdsr this &tl@e, has a **pi&ate**

_ it8 (111'0 **amMaojr attd**  OOl.l~~r. This being true it s.lno~bent upon It to'appoint its ws Board Of 

### BqudSSstlOn. **Chspibera (I.**  **Cook** 

### (Cl% 4~. 

### )-:lat 8. Al 665; Hller v', Van08 (au&. Oh) 180 8. W.~ 759. This hie the oasmit '%athe oplnlon iof thla dsputment tht Artlolg 8791 being silent ae ta tM number~tobs appointed onths Board of IIgualSsation~~dlreoti~d~tobe appqlnted under its pro- - visions, the Board of Trurtses 18 at 1lbaWy to appoint any numberthat &t **deems** reasonably neoessar run&ions or3ala Board, ktlole 1048, R to oarry out the OYlaed %&l stat- '&tee of mxas,.whioh readit in part as tollmt

"The olty oounolls of oltlos and towns inosrpor&od 

### under the 

### genera;l law8 shall annually, at the%&$Jrst msetlng, or a8 soon th@maiter 

### as '., praoti6eBh, appoint thne o0mlsaion*ra, eaoh a

**quallfl~d** voter, a rssldsnt asd propetiT owner .~ of the oity **or** town **$or** whloh ha is appointed who

shall **be** stylsd ths board of WU%ll!4atiOh.

. .-, 1'~ f 

### In our opinion 

### doesnot 

### applf.%O the 

### 4uarlllo

Ind6pandent soho **Di&rlot** under 'the faotual 8ltuatlon sat r0rth 8bsvs.

Rsrarrlng to the mggsstlon oontalnsd in your l.sttsr that ths original board 

### or thrss msmbsn oertffy 

### to the tu roll by authority of their having been amolntad a 80~4 of gquallsatlon on February 18, 1941, whioh aotlon was savor ,ngslndsd, and to rsmve all question of tin validity of tha tccrra to have tha flrb memberboard attaoh a OOrtiftOata statlng'that it is madeby authority of thalr aPPointseat **by** the hoard or,lmstees by Potion of &y e;L?1941, YOU M ad**vised** that it 1s the oplnlon of thle delwr*Ont 

### that tbe mra irregularity of appolntlng 

### a thrumme&or board and l ubrc qtmntiy thtueo apDoint3.nga floe 

### memberboard by **adding ho**  -08 to the onbttalwady appointed Without m@Oindiagt& **former** aotlon would not invalidate the tax ~~11 of the rrp&llo Iudspandsnt 8ohool Dfrtrlot. me oertlfloats or th. tire meg&erbmrd; in the opltt%On of this depart-% -riLdbs aurrioient. Kate irrsgularities are insuifl0isut a8 a bati

### 484

Honorable T. Y. Trlmble, Page 5

~ti~p~e~~~s~alldatl~ the l ota of tha Board oi EqualSinton Xndipeqdent Soh001Dlsttiot, 218 8. w. l&t .Blmett~r. **Biohardsoh Indepndsnt**  SOhool Dlstriot, es0 S. **W,** 85s (Civ. App.), 840 '8. **W.** SSQ (Ooa. App.,).

Ii0 express no~oplslon herein with regard to the gentlemen in que&&on ~slttlng ss .a **Bmrd** of Iquallsatlon for **the** city or Amarillo, **but OPC** Oplpion is OOnWmd to the oapaolty cif tha gentlamen 1s 

## qgs@iion sitting as a Board of Bquallsation for the, 

### &earl~lo Znd4pendent SOhool Mstriot.

We trust thst bhO-r0MgOittg opinion fully 0ov3rs the matlmr 

### lrapuilrmt ab0uO 

### in pur letter.



### .pery twuly 

### yours

. m SEP 9,@941" ATTORWEP OXRBUi OFTBXAS



### hPPitOVU **OPINION** 

# 0

**COMMIRU** 

### fygg