OFFICE OF W ATT- GENERAL Oy TIE&i 

Gerald c. Mann 

AttOl.IIeJ' General 

Ronorrtble L. R. Thoqson 

County Auditor 

Tely1or aounty 

Abilbns , Texas 

Deer Sir: opinion Ho. 0..375c 

Re: In it legal ior a trustee or 

an independent 8ohooL dirtrlat 

to urve u a muE+er ot the 

opu6llu6tlon board ,ior that 

diutrlot7 

Fe are in reoelpt of yeurlattar in mhloh you 

request the opinion ot thio Department on the quwtion #.t 

out themin 118 rOmW4J 

*1e it legtll for 6 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 

under tb gunoml3aw and uau not 4reated by a rgbolal aet 

rhloh authorized the board of trusteeia toset a8 a board of 

eqllallzatlon. 

we believe the queotfon you ask well answerud by Oh4 

Terarkana Court of tlloll Appeals in tim aaee,oy St. Itouir 

SoutInveatern Railway Company of Texas t. Haples XndapUdent 

S4hool Dlrtrlot, 30 85. B. (8d) 709. The court stated ad 

r0ii0u8 : 

Vhe appellant presents the f'urther point that the 

&u&em of the school board were not enpowered to met as 

a board 0r equelirintlon or 8sfb4sements ena IslQroaa the 

aawaemsnts. .15e held in IEUler v, Vsncre, 107 Tex+ a, 

lrnS.W* 739, ‘an indspendsnf s&601 CUetrlot WhOU 

taxes are oolleoted by oounty otrloials need not 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 diaorztion or the board 

of tN5tW.6 of 6&q ~ndqjUu%~t eOh@ol dlstr%ot to name 

an eusemor of taxes who rhall aseou the taxable property 

within the limits ot the indopendszt imhooL dlutri48 within 

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&riot and 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 tr ur tel xeraiwd s8 

their *dLarat '; on' to have the tacos of their dltirlet 

usoued by the t%ams8or rpeeially appoln%& ior the purA8 a 44n*oqu4n44 or 4uah e&lon, the duty then 

Ct&ea upon tth8 board of tzwtout to appoint *a bimzd 

o f l quallzatkoont for ths sohool. distrlat. Ths statute 

6lreothn that %nxu & ell b e l pWrUteU by en 0ffl414l 

BeuU of oqtmliaetlon beeme Uqmublre aad aat CcLaoma9 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 disttists wbloh 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 aaseetment of ais propsrty+t 

"In requiring the board of equalization to be *appalnWd 

by ths board of trusteee,‘ it BarUlot b’ 

“*$ 

pond that aa8 

law oontssplated tho ioM.owiag aetlan of t o board of trusten: 'The sohool bsard met in pe+@Uc 8o6slo~, wl%h tW 

.iollanlng member8 pruont (Hero follow ths n8zM +&&a 

@Hell tNStOOr ) J aad 8 E4titW -4 Md4 that th0 44h401 beup 

ait as a board of l gualizatloz in 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 eiiiaial board of l quallzetion of aseumnants 

to be ooapouoQ, not or thmMlYe4, but of other gua~lf&td 

and &table pclraoner Tho wzrds of ths grant of sutherltr, 

whibh alone @an justify the 44%~ OP ths board oi' Q?tts*e~e, 
,. 

57% 

IfanSrabLo t. R. Th0111peon, pago 3 

mnnot be extended by 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 trusltees wore 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.l offloon 

who have the epgolntlng power er4 dioqualified for I Jw 

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 att 

in to nppsint ono trwtbo on z;hs board or oqnalkzatlon Fat TL 

$&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