OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

Eonornbla ‘d'. 2. knk 

County %ttorsey, Delta Counts 

Cooper, Texas 

tion) tax rate, but 

rrlnf$ to nnothr 

distriat. Aoothor 

cl&@; to and transccosd~ common schJo1 

.:eriss It has no aChoo1 

01 with the 75g rote ~does not Mre 01 

ot any Ycliool ri.tAin-its distriot; the 

a trunslerred by contract to an Independart X;trfct . 

"Isl event GUCh trax radaction n8y be 2Ad0 as 8bOVe 

aentloned * will that reduction fro3 7511 to SO6 oamel - 

rural tid, traasportation end high sahool tuition? 

.' 
: 

After the ln&btedneea $3 thritm Sun%8 Wany ha8 

been retirsi, t&e imwe from tbia mintesance 

tex in exce86 of the reguisad SO@. minttena?ce. 

txix my be use8 for p.ny iow?Zul soho gurpom 

, 

exaept increasing dr supplm6stfng any testoi3,er~s~ 

or dzinistmtive salerioe . . . . . . . ..a school 

In r&g+y to your Slrst qiieatfon, we Birect .attentlo~ to : 

th6 Solltwti~. strtutory ~rovi91038: 

Section 4 of uWole Zif34, Vkmiix3ss Annotated Civil 

Ytatutes * reads: 

..~ .:_ 

: “4 . x0 tax ShQll be levied, collecteCI* 

abrosatad, cXz.tiiniuhed,~ or lncrerfmd, nail DO bonCs 

shall be innu& haxwicer, until. each action h3s 

been eut2orizs8 by Q mjority of th;s votes cast 

at BE efection hal&. in the district for such purgose, Et which none but pro~orty 'i&.x gzyiag queli- '~ 

Sled voters OS suah district shall bs entitl68 to 

VOW.” 

n. 

,~ .’ 

‘\ 
drtfc;le Z793, Vernon’s Aaaotated Civil ~tatuter, 

la past: 

reads, _I 

_’ 

“Th6 co:~~ia~ioa%ra cmrt, at tli0 tir?ia or lovgln& 

WAX%8 ,for aclulltg purposef3 ( shrill nlmo levy. u.pon 831’ text 

able property within any coxioy? Lnchool dietfiat, the 

rzte of tax 80 voted if a specific rate has beon votsd;, 

otherw:ze said coirrt el;pll levy ,.cuch a rate within the 

lldt 80 voted QE km bean daterxalned by the board OS 

trustaoa of said dilsfriat azd tZ1e ooaat~ 8UB?riateadeat 

ai V~CW or the ri&g~,oinr; 

rpa8tlon is aaswa,rtsd as f+ollowst 

tho 0ouaty siiperiatendeat. 

atotutbry prov Lelons, four 

_ 

(4) If said 73$ tex rate ma 

itself by vote of ‘said &istrlot at leaot 

oa3y be Uinlrishl by coaplylng with the 

Vernonte Anzot&.ed Civil YtntuteQ. 

(b) If said 73$ tax rnte was 

distrfct.ae II mxl~~ u.nd not 6 s?eaific 

rim 

i~peclflcally landed on 

two year8 ago, s&ye aaa 

psovisiona or Art~ols 8794; 

: 

vat@& on itmlt by said -’ 

rate, nail euch rata hzs been 
court by.tbe county siquri&m@ent." he Art. 2795 fate. 

iiagardiq the aocond qucatlor? eubrA::t,ed, We ffad ".?Y " ' ~, 

tRat Jectim 2 cf &tlcle 1 of Sonem 3111 307, 49th L@lala-- '. 

twe, &egul1cr serisisn, reads, in p.crt, RQ follows: 

%@C. 2. Tax Levy. HSI ach~~ol dintrict 

shsll be eli&ble to raoeiua any type of aid au- '2. 

thori.zoQ UJI&% the ~,rOvfolons of this iict uzleoe 

it shall be providing for &a amaal ~u~)g~~rt or 

its aohoole by, voting, levying, azd ooll.eotiog 

for t&3 current ooh0Ol yeor 61, local zaintename 

school tgx Of .mt leas than Fifty COzlIi3 (50g) cn 

th0 One &&ire& Oollars (~100.~0~ gi pzopOr+vdlua~. : 

tion In t?.le entins %iBtPfCt. j 

%o sclrool district will 'b0 eligible for atd 

under the~provislons of this.Act which hsa reduced 

its tax rate within the two yeara km3dlatcalg ,pre- 

.Y*' 

cedfng the ymx for.whPch aid LB epplied for hereuncisr or’~whla~~htas reduced its tax valuation in 

ardor t3 show budgetary needr * * +e ‘.. 

P&f roregoing provisionfi 0Z Sea. 2 are plsin and 

; 

. . ., 

unixzbi&itoiie. They zzust be coqlied with in order tar say 8ohool 

dlstr~ct to bo eligible far any type of aid. It oould makeno .: ! 

dS.Z’srenoe wh~thar R sohool 13 comboted wlthln said dfstrict . 

or tie ohildror therein am tsaas8crrad by oontrnct to an indepezu3eob dismict. TR.eralm6, it i8 the optnlon of this degurtccnt that ~hi)ul0 mid tzx rate of 756 be reduced in~aither 

acaner, as hereinabove set forth, said school dietriat ‘~$11 ‘be 

ineligible for my type ‘of al4 ior tho naxt tsro (scholostlo) 

yams. This op&nion applies only to local maintenance tax rates. 

very truly JmarB, ; ;,