OFFICE OF THE ATI’ORNEY GENERAL OF TEXAS 

AUSTlti 

Boera or TWtleor 

pmter to have 

8 rarerreb ulb 

ty Asll666or and QOllooted 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'ballaotOr -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 been 

Eonorablo 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 oont6ial.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, 

mnner ~, l iadmthobs 04 gmeanaent.lod roaodwe pro?id,d .by the guaeral 1~ for i Id qmndont 

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,palldant aehool di6triOt6 tO aY6il. 

thaeelvo6 of the SemiOeB of the county tQx asaeSlIoMoolleotom 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 
Eonorabla Jo. A. Fauoott, Paga 4 

a na a o x l0o tili 0r sug o h ta m0 1 s M l a a itmu a ut fng08d 

up o hn im aa o q a n$a By r r 6ror -a o llinb saa t. o r a u3 , ah. o b a n 

no l atbrity to a 8ma and c a 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+g0na tit lrllool 

Uatrlot sontdning trrrlto~'rithln tro or aorq obpntbr 

whbh direrlot has .mfthsr an a#mdmor nor a ao1Iffetoi; .of 

tub8 or a8rouop=oollootor of.tuu and ivailr lti.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 

shall amom ths taxer lavied by the bard of tiuatsos on 

all property j.n m&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 tithin hi8 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-