Woaorabiu H. A. Elodgeo, Page 2

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,. 9. Aftot the Taxes a?%lsvtcd by the COSYSXI~Selono71~’ 

### Courtand certifiad 

### to the Tax A44sssorCollector oftba County doos the Tax krcemor-mllector have any loqal authority toan&e any changes la the retea levied aHhough u sabsoqbcat election has

_ been htld 

### to either dccrcase or increasa the rate I “I em of the oplnlon that theauthority for iavyla2 the C3hcnmosl

School Ziatrictm taxas is wholly ~ulthfn the pawar 01the ~ommlmiionurp’ Court, sin0 that the Tax ,hseesor dods not 

### hcvc tho authority to grant MY changer aftor the levy Is **made** and cartlficd to hkn **by tbu**  Gourb *i **~hdi** be p]en6ed t0 he%% yOU76pinloa 4t &II very earliest eoovcnlence as an election hss been orde-d for an i~crcaee intha taxea of a ccmmoa school district, if this election carries **there** will be a request for a change ia the oats levied by the Commloclorrera* Court, whtch was dorm at the roauiar **moetiag** 00Mep 12, 1941.* The 

### mwwor **to** 

### yorrr flrct quostloa 1sfoundin the rp&flc tormr end rcqulremcnts of the pertban: statutec. Article 2784, Re~ulsodCM1 Stalute4, provides. in perrt,as foliowot

“The **commlastonercl court**  

### for the eommoa aehool dlstrlctr in it’scouaty, and t-h distrtct eehool trustaes 

### .for the independent school diutrlcte lacorporated for rchool purposar only, &all have power to levy **tutd**cause 

### to bo **collected the** 

### annual **taxes and**  **to ieaue**  **the bonds**  **hetoln** authorlrad, auk&act to the followinngptotislonst* **Arttcle** 2795, Rovlaed Civil **Statutes,** pz-ovides, fnpart, 

### RUfollowa:

*The **conrmbhnors** coult, at the tlma of levying taxes 

### for county pufpoeee, shall 01~0 levy upan ail toxable property within &ny**cammoa** school dlstrtct the rats of tan so voted if 4 specific rate ha4 been vokd; otherwltw mid court shall Icvy such a rate within tb Ihr.it so voted aa has been dctsrmtned by tbo board of trustees Of S4ld district 4nd the COUnty muper~nteodcnt and CWtifled to said court by the county super&tcr.d!ont. IL such tax ha8 bsea voted ailcr the levy 41 county taxas, ft ohaii **bc** levied **at** 8x1~tie∈! of Raid eaart prior to t.badciivc7y of t.ke 

### ocecssrr.cat rolls by the 

### ascesser.m**lfonarable 11.**  **A.** **liodge*,** **Papr 3** 

**Under the**  **foregoing hmlteo**  **we answer**  **your tir6t**  **queutlon** la the efftrmatlve.

**:** Your **second**questloa **findo sptciflc**  **anmver in**  **our oplnlm**  **No. O-2364**  to tfonorablo I:. L. !~v:arquess, CountyAuditor, ;vhrrrton **Cmnly, Wkwton,**  **Texas, from**  whtch we quote:

The date wken such ret&r term **of** the **Cmmlr eioaers** **’** Court may **meet for**  **tiae**purpose of levying tbo county tax arldo 

### from the **nbove** reqzlrementr **ie of**  fected by Rrticio 6dYa-ll of Veaaoa’a Annotated Clvll **bmute6,** which provides in part as follows:

**The Caanmlsslonors**  Court **ln** each ceuuty sbsll each year provide far l public hoartna on the county bud@--which hear- &g shall take,place on some date to be named **by the**  Commissioners’ **Court sub**  **s,a umnt** to **hWu6t l!ith**  **aEd prkar**  **to t%ivy**  ?iihTy-,*-~ ‘1

**awn .dxm-rnac** **omrs r;oorl.**  ***** ***** *******‘ (Lnderscorlrq**  **ours)**

**.** ??ou are advlscd therefore thst It is necessary that

‘the publtc hearing on the county budget 1sheid QDsome **date** subsequent to Irusst 15thsnd that the Commlsslon**ers ’**  Court may not levy the tax until after such the. **There** is no requirement however that the CommlrslonCPS* Court must **Walt** tint11 **SephMbOr to**  levy **the** couaty **tar.**
*It **1s**(he oplnlon **of this**  department thet **If, as**  **you** outltno lnyour letter, the Commiosioners’ Court lo ln **session at** **a ragulnar** **term of**  **cald court**  **in August**  **on a**  dote **subrcquent to**  **tbo** date **on**which the **publlc hearbng**  **ca the**  **county budget**  **was** held that **the Comudeslmers** * **#urt may**  **on such** date levy the county tax.” Although thls oplnlon Involve8 the levy 

### of county tsxea, we have seen thatthe **samc otatutory**  **proccduro obtained** with reference to common school dlstrlct taxes. Kence. It follown from **thte rulinq**  **that tha**  **tax Levy** **mad@ by**  **the Cfxzxs~s&b3ncr6'** **‘ :ourt**  **Of your**  **iounty at**  **ita regular**  **tneetinag on** **hiey 12,** **13 ‘** **41. la**  unoutbortzeci and Invalid beccruw a lawslultsx levy **csnaot be**  **n;adc until**  **oorr:e**regular **term** OK **6aid** Court **6ub6CqUfSt t0**  **.kIgU6t 15,**  **1911.** ‘flS CUCkOW 0 COPY Of the oplnlon adverted to 

### far your complete **laformation.**I

Hmorabl! H. **A.** tfodger, Page 4

Attowering **your tbtrd**  question, we **mfcr** egoin to the ctetutor quoted, Inpart, in our dl6cu65ioa **under your**  first question, es statutory al;thortty ior our cc~elu~lon that theAsaeseorCollector of tax66 of a county ha6no lawful authority to **mcko** any ch~a~e6, by way of Iacrearrc o? din-~&ion, of

### the tax **tato** theretofore lavtad by a Commipsrkm~ra Court, raqardleao of the tbne such attempted action is taken aad despite the fact that l nubacquent election **ha6**bocn held to either decrca6e or increaaa the rate. Such actioa would be **toJItamount to**  **a new**  levy, and the power aad duty to levy tax66 for common school diStriCt6 of a county \6 ve6ted exclusively ln the Commtssioners’ court ofthe county.

Ifowover, 

### it i6 **a corol&ny**  

### from our CoAclusi~~ and dlacuorloa under yolr sacoad qua&Ion, that the Commissioners* **Court of** 

### .your **county**

### may. **at a**  **rtplar tarm,**  6Ubs6qWAt to**Aug** tist IS, 1941.levy a tar 

### for**common** school W&lets ofthe county, 

### ln accordance with the 

### biercased or decreaecd **rate voted**  at the contemplates election. k, thaa?eat such election Is heki **on** e date subsequent tothis **tar levy**  **by the**  **Cotnmtsslon6rs*** **Court, it**  **never** theless appeare **that** said Court may make another levy of taxes in **accordnncc** with the ratoa voted at such election, providing ouch Icvy it 

### mad6*at **any meetinq**  OS **raid cow1**  prior toths delivery of the **666666moat** rolls **by ths**  a66eise0r”. Thie 66Cm6to be the **bhwkncnt of**  **article** 

### 27%. Revised Zlvll **btatotcs,** quoted 1~part. at the outclotof thts opinion.

Trusting th6forego&$ fully aaawern your several lnqulrle8. 

### wt **arc**

voy truly Your8 ATTORM?XGENEFIALOFTEXAS

Et3 /S/ Rat M. 

### Gaff, Jr. **Aeclotaat**
**APPROVED** JULY 28.1941 /S/ **Orover** Feller6 FLRST ASSXSTANT 

### ATTORNEY GF3CZRAl.a

.

**. l%!N:lh:sm** 

APPROVED OPIN!C!N COMMITTEE **RY BWB.**  **Cb6lrmaa**