RonorableC. Fartt potrer

countyAttcrney :an PatrfcioCounty 'Inton,Terarr

.

Dear sir: CPinion No. O-676 J 

### RG: won the ooasolidatloa on April 15 MW, of a ounwan sohooldklot with a eon- :~ tlguous independentsohool dietriot,can the aewly oreated ooasolldatloaiidepeadent eohooldiNriot dlamgard the bnsla rb raluetlon used by the **r0mr** ocmmoa ;: sohool dlatiot and amem property OS the eatln dlstrlot aa the basla OS valuatloa used by the 

### lndqmdent aohooldlstclot, or suoh other valuationas requiredby

**law.**

uaaer date of April 88, 1939, Jar subdt, r0r the qaa.lon of thm departmantthe follcJwlag qwstlonr

"The Taft Indepeadeat Sohaol Dlstrlot and the xent PortlandCaslarba 3ohool Dlstrlot Consolidated Oa April I$, 1939. The Taft Independent Sohool Dletriotasse88es property on a valuation of ao$. The oamon sohool dl8triot
uses the oountp rate or peroeatage 021 YaluationsOS 40%.
.;.:-. : The percentage of vafdatloa in eaoh dlstrlot,wasadequateprior to the conscl.ldsticm.

wan the nawly omatsd or 

### oons~lldated aletrlct lnor6ass the valuations of that part of thS dlstl.*otMiloh was eanexed on April l&h, and aPt8r Jan-wxmxble I:. Wrtt ?ct:er, .Txe .?,1939, I'ak:e 2

uarg 1, 1939, the tL:xt'Cle date fcr asEesEnent, in prc;crtion tc the valuatLc,ns c.fthe Ta:'t IndepenCent :-~21001 Xstrict cf same dete';"

Althwgh the fact is net specifically stated in your let-w:, it 16 assumd t!iatthe ccnsolidaticn in questicn wis effected after an election cc&led for the purpcre 13 each of the districts invclved, in the ~loaeand manner providedby Article 2806, %vIaed Civil Statutsa. This bsIng SO the Taft Independentschool District au4 the West Portland Common Sahool Districtloat their separateIdentity and togother constituted a single new district. 37 Tex. Nr ., p. 900; Dyer VS. Conaol~datsd School Districtho. 8, Callahan,22 S.X. (2d) 712; county Board of Sohool Trustees of LImeatoneCounty vs. Vllson, 5 S. H'. (2d) SOS.

ArtIolo 2806, RevisedCivil Statutes,under whkh the oonaolIdatIoa

was ooasummatea,

provides that *urd the dlstrlot so **0mat0d** shall be known by th* name of thr lade- ~paadeint

aobool dlatriot included tberela,and the muageaumt of the new UiStriat shall be onder the exlatlagboard of trustees of the ladapsadeutschool dlstrgct,end all th& rights and privilegesgranted to ladependant dIatrIotaby the laws of this State shall be given to the conaolIdato6 Iappandeat dietriot created under tbe provisionsof this

.- Consequentlythe statutes controlling the levy, aaaeaameatand colleotloa**0r** maiatenanoetame for inaopaudant aohool districtsmust be consultedrather than those statut68governing the levy, aaaeaamentand collectianOS suoh taxes from ccaunaa ~scbool dJstriat8,and Seation 5, Article 2784, Revlsqd Civil Statutes,providingthat ~~11 prop**erty** SSSeSSed **for** school **purposerr** In a CaUnon school aiStrlct shall be a8seaaed at the rate of vtlua or property as 88ia property1s assessed for State and county purposes~, la, of caxrae, no longer applicable to tbs feats ci this case, SC as to require the asaeeament by tbe new conaolldated district at tbe rate of value ot 40% used for State **and** county purposes. : .:.

An Independentschool aletrlot, auch~asthe oae involved In the instant inquiry,may, through its Board of Trustsset cause school taxes of auob dIetrIot. to be aaaaeeed and aolleatedby the County Aaaaaaor and Collector,
or suoh districtmay eleat tc name its own Aaae8sor and Board of Equalization. In aouneatlon with the latter method, Artlale 2791, Revised Civil Statutesprovide8 aalionorcbls C. Furtt rotter, Su,;e 8. 1939, Fage 3

folloWe:

n

. . . It shall be mftbin the diacretion of the board of trustees of any independent school district to name an asseesor of taxes wbc shall assess the taxable prcperty within the limits cf the independent school district Athin the tize and in the manner providedby axieting lams, In 80 bar as they are applicable, and when said sssemment has been equalized by a board of equalization appointed by the: board of trustee8for that purpose, shall prepare the tar rolls of said dlstrict and ahall,dulysign aad oertity seme to the oounty tax aollsctoras provided for in the sucoeadlngartiole.w

It. im not ma60 to d0fitit.e~~ 6ppear ira four " letter which method is employedby the coaaolidat&dnTaft Independent

School District,but ainw the allsndmnnt o$ Art&lo 2792, Rsviatul Civil Statutes,regarding the basis of valuation tar aaaaasmyt purposesrhea taxes are aeaaaaad and collectadby the oamty assessorand aolle0tor. the method arqplcyad, by an independentaahooldlst?iat la' not controlling. A,# o ri~y l

naotad &t&la 2792, rlaad Civil Statutes,with regard to assasamentrata@. I+5

QrWftbS US fOlbW8:

*The property of 8uoh dlstriotr,having their taxes aassasedqnd oolleotodby tho.courity

aseasaor and aollmtor, ahall not be aesesaedat a greater valua than that aseea~ed for county end Stats purposa~.~~

In 1937 aaid Articla ,2792, Revteed Civi& Statuta% xas a&ended so.that tha provisionrugarding the aeseament rates fm independentschool district taxes prwidas

as **r0iiorps:**

The property of aucl?,.districtehaving their taxes assesseddnd oollectadby the county asaasaor and aollector, may be assessedat a greater value than that aesessed for county and State purpoms, and in such easea the county tax aesesaor and colleotor shall asseae the taxes for said district on separateasaassmantClanks furnished by said district,and ahall pra-Aonoreble C. I?uurtt totter, Tune 3, 1939, Page 4

pare the rclls for said districts in acccrdance with the asses&=ent values which have been equalized b:- a board of equalizeticn appointed by the Foard of Trustees for that purpose.*

So He me thet for aught that appears in the controlling statutes the Taft Consolidated Independent ?chcol district, in assessing the property formerly embraced in the Test Portland Omaon Sohool Distriot, and aoquiredby the commlldeted election Of April.15, 1939, is not limited to the oouaty rate of valaatianof 40% used by the bestPortlaud C-on School Dlstrlot,but has express statutoryauthorization for the aaeeaasentof'tha property of the dietriot at a greater value *thanthat assessed ror county and State purpoaes.

In raaohing this concluaios no d4ffiaulty Is presented bj the iaot-thatthe ooasol~dation eleotlon 4s queatloa transpiredsubsequentto January 1, 1939. January 1 or each year is the date rlreil by statute as determinative OS the owsarshlpof propertyand ooseequentliability Sor taxes ior the ensuing year, and does not oontrol the 

## time of levy, asseaamentor colle~otlon of taxas. Property oened an.Sanuary1 .of any .given

year, In territorywhich 18 includedin ax'4ndepesdent school district thereafter'
., arsated,or mhioh 1s tharearterassexed to an ulstlng in**do~ncleut** school.distrlot, is chargaabls

dth.taxes **aubse** qusntlylevied by the distriat iax that year. Cadana vs. state, lB3~S.W. 337; To&tom IsdependantSohool Distxict

vs. Atlerbaoh,12 S.s. (2d) 130; 3leritt vs. klsgargel couuty Llpa IndependentSahool Dlstriat, 225 s.!. 27l.

In Cadene vs. State, aupra, it Is said:

.-ti;ll property owned on the let day of January is subdect to any tax authorlzed by law, vihether such taxes have been authorized theratorora or may be authorized during the year, and den be levied by the body given the power to levy at any time during tha year. l&we naming the time for the levy ot taxes are merely directory, and legal tares oan be levied whenever the necessity arises. Laws authorizing taxes are not retrcspective'eo far ee tbe year in wkich they ere authorized is aoncerned.wHonorable C. Burtt Potter. June 8, 1939, ?nge 5

The case of T.a\iid VS. Tison, 185 :

. . 88, elthough not invclvin& a :chcol ctiestion, upholds this principle of law wltt: the following lbn@w-e:

*AsseEtments for taxation are nede

on all prcperty held by the omcr on January 1st of each ye:;r, and that asaesainent

forms the basis and is essential to th-:levy end collection OS taxes. X11 property held and omed on th8 1st day or Jaauary of each year la bound for and **subjeat to**  the tues levied durw that **year,** whether such levy be made ln the **bSgiIUIing,** the middle, or the lest of the year.*

An ass8smaeatoi taxes, is natural sequenae,ioll&a t&s levy.or sttah taxes, and the assMamant is'aut oak ~pl*tcd until the valuatiou

### or squalisationof thct property in the ~reeorlbed



### manuerby the oonstltutedauthority. 

## It, thereiorr,

under the authorltles next abovs dLsaussad,tha Taft ConsolidatedIndependent-'Sahool Dlstrlotm?v lawfully at any time during the year 1929 subsequentto the oosaolidatios eleotloswhidh created~suoh distrlot, ls~.sahool tues against ~m~ertiee whlah wm iaot"%t~~amh taxing UstrfatonJamur~1,1959,th4nltrmet fbbbo*thatsucrh tlf&r%ctaajr’a68688 auoh **~OQS~~SS in**  tha MmBr ’
, 

## ati **at** the rate of valuationpresorlbadby Artiole 2791 and Artlela 2992, as amendad,Rsvlsad Clvll StatotW ~hsrslnabove **diaouaaad,** la.~anawerl~ yam question (Lftirmat~val~.
Trusting then

roregoing

will satisSactorlly sasnar yam question, *e are

Your very truly