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~ commonschJo1 .:eriss It has no aChoo1

01 with the 75g rote ~doesnot Mre 01 ot any Ycliool ri.tAin-its distriot; the a trunslerred by contract to an Independart X;trfct

. "Isl event GUChtraxradaction n8y be 2Ad0 as 8bOVe aentloned *will that reduction fro3 7511to SO6oamel - rural tid, traasportation end high sahool tuition?

.':

After the ln&btedneea $3 thritm Sun%8Wany ha8 been retirsi, t&e imwe from tbia mintesance tex in exce86 of the reguisad SO@. minttena?ce. txix my be use8 for p.nyiow?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 DObonCs shall be innu& haxwicer, until. each action h3s been eut2orizs8 by Qmjority of th;s votes cast at BEefection 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 aclulltgpurposef3( shrill nlmo levy. u.pon831’ text able property within any coxioy? Lnchool dietfiat, the rzte of tax 80voted if a specific rate has beon votsd;, otherw:ze said coirrt el;pll levy ,.cuch a rate within the lldt 80 voted QEkm bean daterxalned by the board OS trustaoa of said dilsfriat azd tZ1eooaat~ 8UB?riateadeat


### ai V~CW

or 

### theri&g~,oinr; rpa8tlonis aaswa,rtsd as f+ollowst tho 0ouaty siiperiatendeat.
atotutbry 

### provLelons, 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 IImxl~~ u.ndnot 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 beencourt 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, RQfollows:

%@C. 2. Tax Levy. 

### HSIach~~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 'b0eligible 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 LBepplied 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 de

### gurtccnt 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, ; ;,