Ronorable C. Fartt potrer 

county Attcrney 

:an Patrfcio County 

. 'Inton, Terarr 

Dear sir: CPinion No. O-676 J 

RG: won the ooasolidatloa on 

April 15 MW, of a ounwan 

sohool dklot with a eon- :~ 

tlguous independent sohool 

dietriot, can the aewly oreated ooasolldatloa iidepeadent eohool diNriot 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 

aohool dlstclot, or suoh other valuation as required by 

law. 

uaaer date of April 88, 1939, Jar subdt, r0r 

the qaa.lon of thm departmant the follcJwlag qwstlonr 

"The Taft Indepeadeat Sohaol Dlstrlot and the xent Portland Caslarba 

3ohool Dlstrlot Consolidated Oa April 

I$, 1939. The Taft Independent Sohool 

Dletriot asse88es property on a valuation of ao$. The oamon sohool dl8triot 

uses the oountp rate or peroeatage 021 

Yaluations OS 40%. 

.;.:-. : 

The percentage of vafdatloa in 

eaoh dlstrlot,was adequate prior 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.f the Ta:'t IndepenCent :-~21001 

Xstrict cf same dete';" 

Althwgh the fact is net specifically stated in 

your let-w:, it 16 assumd t!iat the ccnsolidaticn in questicn wis effected after an election cc&led for the purpcre 

13 each of the districts invclved, in the ~loae and manner 

provided by Article 2806, %vIaed Civil Statutsa. This bsIng SO the Taft Independent school District au4 the West 

Portland Common Sahool District loat their separate Identity 

and togother constituted a single new district. 37 Tex. 

Nr ., p. 900; Dyer VS. Conaol~datsd School District ho. 8, 

Callahan, 22 S.X. (2d) 712; county Board of Sohool Trustees 

of LImeatone County vs. Vllson, 5 S. H'. (2d) SOS. 

ArtIolo 2806, Revised Civil 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 exlatlag board 

of trustees of the ladapsadeut school dlstrgct, end all th& 

rights and privileges granted to ladependant dIatrIota by 

the laws of this State shall be given to the conaolIdato6 

Iappandeat dietriot created under tbe provisions of this 

.- 

Consequently the statutes controlling the levy, 

aaaeaameat and colleotloa 0r maiatenanoe tame for inaopaudant aohool districts must be consulted rather than those 

statut68 governing the levy, aaaeaament and collectian OS 

suoh taxes from ccaunaa ~scbool dJstriat8, and Seation 5, Article 2784, Revlsqd Civil Statutes, providing that ~~11 property SSSeSSed for school purposerr In a CaUnon school aiStrlct shall be a8seaaed at the rate of vtlua or property as 

88ia property 1s 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 Independent school 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 aolleated by the County Aaaaaaor and Collector, 

or suoh district may eleat tc name its own Aaae8sor and 

Board of Equalization. In aouneatlon with the latter 

method, Artlale 2791, Revised Civil Statutes provide8 aa 
lionorcbls 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 provided by 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 trustee8 for that purpose, 

shall prepare the tar rolls of said dlstrict and ahall,duly sign aad oertity seme 

to the oounty tax aollsctor as provided 

for in the sucoeadlng artiole.w 

It. im not ma60 to d0fitit.e~~ 6ppear ira four " 

letter which method is employed by the coaaolidat&dnTaft 

Independent School District, but ainw the allsndmnnt o$ 

Art&lo 2792, Rsviatul Civil Statutes, regarding the basis 

of valuation tar aaaaasmyt purposes rhea taxes are aeaaaaad and collectad by the oamty assessor and aolle0tor. 

the method arqplcyad, by an independent aahool dlst?iat la' 

not controlling. A,# o r i~y l naotad &t&la 2792, 

rlaad Civil Statutes, with regard to assasament rata@. 

I+5 

QrWftbS US fOlbW8: 

*The property of 8uoh dlstriotr, having their taxes aassased qnd oolleotod by 

tho.courity aseasaor and aollmtor, ahall 

not be aesesaed at 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 provision rugarding the aeseament rates fm independent school district taxes prwidas 

as r0iiorps: 

The property of aucl?,.districte having their taxes assessed dnd oollectad by 

the county asaasaor and aollector, may be 

assessed at 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 separate asaassmant Clanks 

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 

aoquired by the commlldeted election Of April.15, 1939, 

is not limited to the oouaty rate of valaatian of 40% 

used by the bestPortlaud C-on School Dlstrlot, but has 

express statutory authorization for the aaeeaasent of'tha 

property of the dietriot at a greater value *than that assessed ror county and State purpoaes. 

In raaohing this concluaios no d4ffiaulty Is 

presented bj the iaot-that the ooasol~dation eleotlon 4s 

queatloa transpired subsequent to January 1, 1939. January 

1 or each year is the date rlreil by statute as determinative OS the owsarshlp of property and ooseequent liability 

Sor taxes ior the ensuing year, and does not oontrol the time of levy, asseaament or colle~otlon of taxas. Property 

oened an.Sanuary 1 .of any .given year, In territory which 

18 included in ax'4ndepesdent school district thereafter' ., 

arsated, or mhioh 1s tharearter assexed to an ulstlng indo~ncleut school.distrlot, is chargaabls dth.taxes aubsequsntly levied by the distriat iax that year. Cadana vs. 

state, lB3~S.W. 337; To&tom Isdependant Sohool Distxict 

vs. Atlerbaoh, 12 S.s. (2d) 130; 3leritt vs. klsgargel 

couuty Llpa Independent Sahool 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.w 
Honorable 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 ass8smaeat oi taxes, is natural sequenae, ioll&a t&s levy.or sttah taxes, and the assMamant is'aut oak 

~pl*tcd until the valuatiou or squalisation of thct property 

in the ~reeorlbed manuer by the oonstltuted authority. It, 

thereiorr, under the authorltles next abovs dLsaussad, tha 

Taft Consolidated Independent-'Sahool Dlstrlot m?v lawfully 

at any time during the year 1929 subsequent to the oosaolidatios eleotlos whidh created~suoh distrlot, ls~.sahool 

tues against ~m~ertiee whlah wm iaot"%t~~amh taxing UstrfatonJamur~1,1959,th4nltrmet fbbbo*thatsucrh 

tlf&r%ct aajr’a68688 auoh ~OQS~~SS in tha MmBr’, ati at 

the rate of valuation presorlbad by 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