OFFICE OF W ATT- GENERAL Oy TIE&i

Gerald c. Mann AttOl.IIeJ'

General

Ronorrtble

L. R. Thoqson CountyAuditor Tely1or aounty Abilbns

, Texas

Deer Sir: opinionHo. 0..375c Re: In it legal ior a trustee or an independent8ohooLdirtrlat to urve u a muE+er ot the 

### opu6llu6tlon

board ,ior

that diutrlot7

Fe are in reoelpt of yeurlattar in mhloh you requestthe opinion ot thio Departmenton the 

### quwtion #.t out themin 118 **rOmW4J** 

### *1e it legtll

for6 truutes

or an inuependunt



### mhwl dlatsiot to **urn** a0 (r nws?tvr oi the **eqwilfutlon** bard **r0r** that **dlatrlcrtf~**

**We assmnu**  **that the**  **sahool** di8trlst **~44 0mM**  

### undertb gunoml3aw and uau not 

### 4reated by a rgbolal

aet rhloh 

### authorized

theboard of 

### trusteeia to set a8 a board of eqllallzatlon.

we believe the queotfonyou ask well answerudby Oh4 TerarkanaCourt of tlloll Appeals in tim aaee,oySt. Itouir SoutInveatern

RailwayCompany of Texas t. Haples XndapUdent **S4hool** Dlrtrlot, 30 85. B. (8d) 709. The court statedad **r0ii0u8** :
Vhe appellantpresents the f'urther point that the &u&em of the school board were not enpoweredto met as a board **0r** equelirintlon or **8sfb4sements** ena IslQroaathe **aawaemsnts.** .15e

held in IEUler v, Vsncre, 107 Tex+ a, lrnS.W* 739, **‘ an**  **indspendsnf s&601**  **CUetrlot WhOU**  taxes are oolleotedby oounty otrloials

### neednot has6
a dietrial;

board of equaliestion.~ Xt use later protided by the Aote of 19SS, ltok artiole SW=, R, 8. 19eb. 118 ~ **ialleWS J** "'ft shall bo withiz the diaorztionor the board



### of tN5tW.6 

### of 6&q ~ndqjUu%~teOh@oldlstr%ot to 

### name an eusemor 

### of taxeswho rhallaseou the taxable property within the limits ot the indopendsztimhooLdlutri48within the time and in the manner provlbd by axht%rq law, ia so far a8 they are ag~lloabXe,and when mid wossmont **has been**  

### l

qtialined

by a beard of 

### l

qualizetloz

appointed by the boar& or **Wnatess** ier that pqtaee, shall prepem the tar rolls of said (Ii&riotand shall duly zigz and urtily uao to the oountp tax oolleotor**a4** pmrfd#tior in the **4u44esdi.n~ artiolo.** *
***In the**  **resent oan**  **the board**  **OS** 

### trurtes8 l **xeraiwd** their *dLarat on'

'; to have the tacos of their 

### dltirlet usoued **by** the 

### t%ams8or rpeeially

### appoln%& ior the 

### pur**A8 a**  **44n*oqu4n44** **or 4uah**  

### e&lon, the duty then **Ct&ea upon**  **tth8 board**  **of tzwtout**  to appoint *a bimzd 

### of l quallzatkoont

for ths sohool.

distrlat. Ths statute 6lreothn that 

### %nxu &ell be l **pWrUteU** 

### by **en 0ffl414l**  **BeuU of**  **oqtmliaetlon beeme**  **Uqmublre aad**  **aat CcLaom** 



### a9 **Gy4.** 

### 08.pt lW& *Thor;lsht ii~rumU tD0 hav4 in u8u~t 

### rnleu8U'~ u l8lu 4quJJ in1 WA*; on Tazation (Se. M.) p* 991, ‘is on0 0fwUs.h an own&r shouldnotba danied.~ Quoting,as amplieabla* **fma** the **4440 of**  

### Xlller**v. Van40,**  su **N:** ~Inbpud8nt sshool disttistswbloh do not have tt 

### air taxes **un8nU by**  **the amtity~aannor**  **we aloarly**  

### oblQeU to pmri8e s baud of squallzetion before whiah the **oitlson** 

### i8 antitle t,o appear **and** bo barb upon any aaseetmentof ais propsrty+t

"In requiring the board of equalization to 

### be *appalnWd by ths board of trusteee,‘it BarUlotb’

“ *$ pond that aa8 law oontssplatedtho ioM.owiagaetlanof t o board of trusten: 'The sohoolbsard 

## metin pe+@Uc 

### 8o6slo~, wl%h tW .iollanlng

member8 **pruont** (Hero follow thsn8zM +&&a **@Hell** tNStOOr **) J**  **aad 8**  E4titW **-4 Md4**  that **th0 44h401**  **beup** ait as a board of 

### l gualizatlozin tM8, azd tho m&ion was OarrlOQ.'
*The 89ratuto

plainly **crrldw4oe** the will **of** the **24&g%+** laturo to grant thr powor to the board ot trustttes ti3 s*lOQb and appoint aa eiiiaialboard of 

### l quallzetionof aseumnants to be **ooapouoQ,** not or thmMlYe4, but of other gua~lf&td and &table pclraonerTho wzrds of ths grant of 

### sutherltr, whibh alone @an justifythe 44%~ OP ths board oi' Q?tts*e~e,

### ,. 57%

IfanSrabLot. R. Th0111peon, pago 3

mnnot be extendedby 

### iraplibation or inforonoe to inclube the authority to ah&one and appoint th4rmolver to be the ,board of equlleation. In this view OS the rrtatuts the board of truslteeswore without any authority, end it was an abrolutely void not, as must be legally mgarUed, to appoint **the~sltss** as the board of oquallmtlon of asees4amnta. The principle ie a48 out in 45 C, T. 0 43, B. 940, n4melyt tit 13 aontrary to the polioy of the lmw for (III **offiaer** to us8 his oflTiotal appointiry: power to pleoe himself in offloe, 60 that, **4V4lI ill**  **th iIbBOU44**  of statutory inhibition, al.loffloon Jw who **have** the epgolntlng power er4 dioqualified for I pointment to the **offleoll** to whioh they may appoint.**

In the above qwtod **48~4** Q-IO oourt holds board ot trust448 of an ind4ondont eohool dlstrlot
a point it8412 a8 tho boerd of 

### equallaetton.**‘ PhB**  **40Urt** 

### Duu &J oonoluaien upon the rea8on ~RWK& othora thnt I tn,the pub110 polioy for an offloor to UBO Ma oft lag powor to plaoeLhimae.Lf in an aftloo. This roa6 UJ&Y with 

### l

qtral fore. to tha rftuatton hero a6 wol IS Iadopondont Sahool Dlakiat ease - whore the attTL in to nppsint ono trwtbo on z;hs board 

### or oqnalkzatlon Fat $&en where the entire board of trustoer wa8 appointed as the b@iX't%

Of 6+ldiZ6tiOXl. 

### I x8PlO

We trust that the rOregoia&fu.lly wm~ora your

Yours rsry bruly
ATTORWEY G- OB TXXAB