**OFFICE OF**  **THE ATI**  **’ ORNEY**  **GENERAL OF**  **TEXAS**
**AUSTlti**

**Boera or**  **TWtleor**

**pmter to**  **have 8**  **rarerreb ulb**  **ty Asll666or**  **and QOl**  looted cmlp the the coupty 6ema WIU .be **tia66ssed** and 818 County Cffiae3s end turn0 Troarursr or the fnaepiina6a rloQ for ,wbSah rtroh taxes &me mQ RrOpWty of **auab** nisng thei*-taxer arr~16eff end 601- L6btsd. by the County Smmor 

## e.gd'ballao**tOr -7**  **b6 e6666Mb**  **at d**  **gL8thOP W&U6**  **t&i5 t&it**  **6660s604 for**  Cotuity **and Stat** * **purgoqe8, 8la**  **ln ‘** **SUCh a8606**  **the ctRulty**  **Tar Aaueeaor**  **and** Colleator t&fill afmm. the. **tar66 for**  **$814 DiBtriQd**  **OD 68**  **WFSat6 Ci6666tk**  **’ illt**  **bhUlk8** fonttshaa by **6Ufa** D **9 6Crfat**  **ad 6b63.1**  **pr6para** .the m1U far **rala** W3trlat in aopa9dum with 8he **66sers~ent Y61tt66**  **rhlah have**  beenEonorablo **Too A.**  **Fmmett, Page**  **S**



# PI 066S; pSoTidOd, tht the 

### up 

### required **br** the W gOV.tl~i~ 6eid iSWWpo&-atiOs shall 6hOW the OOSZ60$ l*tlOs Md pO6itlUi Of tho owrtty &MS iMOlV6& 

### in mid in8olQoX%tion pl'&bO,md~,. **86id inOorpox6t6d**  **trio** aohool **di6triot oont6ia**  **l.q territolf**  **in tnu**  **6r 8030**  **eruntioe rh6ll.**  **h676** rll the **rtc&tm.** power8 e5d prlrtlom8 mantea under tha,gwl~ral IBlm to lMorpontlon so* fEW 60hO01@lEQ0608 Wily. me 8-a lU406, 

### m nner~,

l iadmthobs 04 **gmeanaent.lod roao**  **dwe pro?id,d**  

### .bythe guaeral 1~ for i Idqmndont 6obool **dbt.F%ots imorpont6d**  

### Sor rree 6Oh661 pwpose6 05ky abaas geTem **the** uMgqa+nt mnd oontrol ai the, lnOOrpOMt6d 6OhOoLdl6t2$Ot : 

### for 6 ina 

### whoal-:purpou6 oonta%slng terrltymy wlulin 

### two ot Qoro oOustfe6."


### Howi Bl2l i?O.

LO"~ **4ts** 

### ot the 46th Lbfisla~u~, x&gder 866SiOS issO, &UthO ~d ioOWpOdOd Sit U, tWu,

**or V%ill6@8,**  **i&mndmnt 6Oh601**  **diOtrSOt6, 6i66Soa**  **’ SOhool**  **d%~- tSi6ts.**  **dF6h6#** diStl'iOt8, UUter OOntrO~ 6sd'iaprsrsa.a~ diBtStOt8 or WyigatiOa bfStriOt6 in thtr Sat8 t0 aVm&l thaw **661V68** Otth6 6+ViO6s Of 6QUlttrttaX U8666OF8-OO%kO#ts?s fm;zmd th6 6orPpes6ation e? raid ootmty otiioors tar 6aia

Eowev~, I&use Bill Woo, 951, Aot6 of 

### the 47th 1rgi02Gw0, R0gu3.u 8006ion or 1942, **asteab0a** mum llfu HO. lose, 6upm, **and fna6pendent**  (rob602 dlstrlots and ea6mon rabool dlstrlotr ware 6st inoldad in Houre Bill Ho. SSl,

Thmreforr 

### Artfale 87983, **Vernon's** Annotated Civil 2%2a6, 

# l

uhOrl:Od inbe,palldantaehool di6triOt6 tO aY6il. thaeelvo6 of the SemiOeB of the county **tQx asaeSlIoM**  oolleotom end fixes thr oompensatlon of 6ald county sffloerr ioc their servloe6 **as** mob wbea I majority of the board 02 trurteaa or the inde 0na0nt rohool di6tSiOtO prqfer ts.bwo the tare6 

### of their 

### 4 9 

### strlota l

**s~saamd and**  oolleotod by t.ho oountp rss6s6or6-aollaotor6, a6 authorl6ad by 6ald statute.

we have fallad to find any oa60 where the appellate court6 ham passed upon the axaot question6 involved in tbl6 opinion. fi6o we here failed to find any statute OXQrOO61~ and **6paC;fisally** dealing with Independent mOhoO1 **ai6tPiOtS** oon~~r&q **territory** In **two** or more OOUStiS6 **regarding the**  **quastlo.na 6tQtad**  **abor6.** 

### It 16 OW **O~inibn~tbet** WhOfl **Qha OOUIltY**  **~~6~sao~oo~t#otor~qf bau6**  **aa606oa6** wui bO11OOC6 tazu for 64 bamp0nuont 6ohool 616trlot ha aat tn hi8 

# orri0,ial. mpaoity 8~ oounty asmasor-ooUeotor and tho asmo66lng

### EonorablaJo. A. Fauoott, Paga 4



### a na a oxl0 otilig

0r suoh ta m 0 1 s M l a a it mu

a utfn g08d up on him aa o qa n$y a Br r6ror- a ollba to r, in sa . a ua . ho ba n 3 nol atbrity to 

### a8m a c a and oolldt~ta~er ?or ti~f~&epm~e~t robof 

### distriatbuymd,thr bowMary of hfr o*o oounty. It $8. **bSU** -h&r oplrdbn that wham- eE i+g0natit l 

### rllool Uatrlot sontdning trrrlto~'rithln **tro** 

### or aorq obpntbr 

### whbh **direrlot has**  

### .mfthsran a#mdmor nor a ao1Iffetoi; .of 

### tub8 or a8rouop=oollootor 

### of.tuu and ivailrlti.alf Qs tEa morviow ot the'oounty tar arrrrror-aollmotor'b;r virtii of lutf81* 3

’IS@,.’ 8tq~a,, the 0OU.d~ **t&X** 

### l **S~s#EO~-ko~eOtor** 

### shallamom ths taxerlavied**by** 

### the bard of **tiuatsos** 

### on all property j.nm&l ~Srttilot .wh@h ia lboataQ tit&in hi8 son.Ety. 

### In 0th~ wads, thr oonnty 

### tq qrmrmor-oollaoter mast amom 

### an6 oollrot 

### all tar08~~for,ths indupaulent

whoor dimtrlst rhioh 

### .inoluQos torritoij S.5

### two or aor0 oountfes, 

### on au tho 

### groprrty~of



# da dirtriot

tithinhi8 oountj. 20 i.lllutrotrr

lx the dllltrlot

18 

# 006tp084a

or lanksituate& La A W 3 aaaatfis, .tho asmac)ap+eeUeo$oz?

of A ooutf mad **UIIa8** 

# ma **00118ot th0**  

### taxba.4& **M8 oouaty**  ana the **as8*8*0*** rollbotor **of B**  **’ aountr**  **met I&$&S**  

# .-a **oolleat tks**  **tax88 3s**  **nir omznty.**  **mirth4mar), whoiu**  **eaoh proo8dur8**  **is followed**  **mash** ***8remror-otilhotar must**  **.atrfotly follow**  **tlio** 

### prqvi8ions 

# of &tlolo 

# Em?;aupra,

0na the boar& of truatsae aunt 

## appoint

**a board**  **or oqualixatfon**  **to** 

## equalize' the asrssuant valola

ar 

### assok.oa

by asoh asaomor.



### our opinion

No. o-1409.

itlpports tlu9 aonoludon rue&d in this opinfon, and **ue** enafoso a oopyff the clam3 ior yaor iluoraEtion.



### Trurtlm that the torsgoing r&Up amwer8 jour La-