**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS 1** **’ ~.**  **AUSTIN**

**ffooorablu T.**  **;I. Trlmblu,**  **Piret naslstollt**  **ijtate** thiperintondcnt **of Publlo**  **Imtruotion Auetln,**  Texas

**" Deer**  **elrr**

**we are**  **in l-co**  g letter from ifon**orsble** L. A. Wod8, requesting an opinion on the **q.mstions et**  t Taylor deeira purposes endhow x-donwith refurenoe w. snoo I e.mlntar- ,:\ ed below, I respeott **ully sollowlc~**  **rpa0atloLl.** lor bu outhorizsd b:: a ohurter

$2.50 **snd for**  **8OhQol** purposes
*Thecity attorney of Taylor has furnished me with the followlug information and I gfvo eade to you **in order**  **that you**  **my be**  eb1.ato Bnswer the foregoing puelttlon.lionorablu ,T.i.:. ~I'rL!hlu, First **iLslri5Ltuit** -. ?age 2 '\
a"B~i~l~: Qoity with GO~W

than five thouaa~ld population, tilt;: of ;"aylor adopted n !IOIW:tule aharter Ir?thtiyuar 1914, as provldwl in Motion 

### 5, krtlole 11, Constitution of Tuxad.~ Frlor to that tine the bouudaries of 'i'uylor Icdependaat Lahool Dlatrlot werq the aal~eURthe boundaries of City of ‘ioylor and the oity attorney aaaumeathe school dletrlct MS created bygenural or opeoiol lam or the Inoor~porated City of 'i'nylor constituted such saparnte aiid lsdepandent school dlotrlct within the provlaieha 

### * ar d2ti0;: 

### 3, iirtlclc 

### 7, Cohstltutlon of Texas. iie is uoablt; to asoertaln fro= the City’s reoords **just** hovethla indepondont dlatrlct was oreeted, but he anauma ouah records aro available to you at Austin. "Taylor's orl;-$aal liorneiiula oharter contalcod L the follo~iln~ ~rovlslou in Article **XV:**

the pub110 free sohools of the city 

## or "'Al.1 luwo lu foroe, purtainlng to ,ra,*lor arc hdraby raCslmd In full force and effact, and aald 8choolo shall be oontlnued, nuna,gd and **controlled OS** hrrretoCoru, end the **truetess of**  **the** onld pub110 .' frac echools shall ba elected aaoordlng

to

## tne provision 

## orthe **above** nent~oned laws ratalned in full force end effect. ~.;" uuai15ror the support andmalr;tenanoa of *.! thu pub110 frao sohoola and for the pur- : pose **of proowing**  &rounds and conntruotlng and i:oprovlng bulldlnga for such pubi; '~ lie free sohools shall **bo** obtained moor&

ln~gto the lawe **EOIV**in effjat ralatlng to

,.’ **ouoh public**  free schools,'

";ztlcle .&‘J

was ohcnged by duly adopted chartar ar.mulmnt andnowreads as

## r0iiow5:

"*All laws nowlh foroc pertulnlng to the public iruu eohools OSthi: City of‘Taylor, Texas, except maothtirwiss in this Cf~mrt,srprovldoh, arc 'iereby retolncd in full foroe and &foot, andsaid school shall **bu COXitiI:uud,**  nonae,cd, and oontrolled as hcs2tofora, and the trustees of said public frlc aohoolu shall be elected accmdihe to

### 85

. fionoroble **T.** b!. Trlnble, First k.asletant - Peee 3

the provision8 or tho above mentioned lows eo reteln& la rull foroc end orf ’aot. Meone ror tha **support** an4maintenance 

## 0rttrepublla 

## fro0 schoole on4 for tho purpose or procuring groilrrds and emoting and equi ping buildings 

### for suoh pub110 rree sohOfa shall **be** obtolned anprovide4 

### under hrtiole XII ol this Charter.’

“‘The~Boer& 

## or Comnisalonera 0r.~thc City or T’oylor, Texod, shell have power, and is 

### hereby .euthorlzsd enmally to levy and oolleot, 

## r0r general and 611

## iewrul **purp06es,** anCr0r the purpo.6e

### or psying the intarast z nndoreating e rrlnkw ruf.e **ror 511**  **outstandhg** and **future in**  **asbteanese Of**  **thb city**  **0r Taylor,**  **Tex66,** and ror the purofmse or sohool grouude, oreotlng ar?dequipping 6ohool buildings andthe malntehanoe or the public tree

: \ sohoolo or aeiil **city or**  Taylor, Texan,

‘1. anad valorem tax of cot to exceed Two

.? .I and 20/100 ($2.20) Dollara on eaoh one

hundred lollers 0r assesi3eb valuation 

## 0r all roe1 andpersonal property within the City limits of asid City of Taylor, TeX86), not exunpt from taxation by thu Conatitution and laws ot this Stata. r

. ~hrtiole %.I1

## or the Hornsrtula charter origtnally * provided Zor 4 tax or $2.00 on the $100.00 valuetlon, $1.00 for all lawful purposee othor than tor soaool purposes, and.l.OO ior aohool’purposea, but,by oharter anendmmt duly abopted, Article XII nowraqdo ae roliona 8

“‘or said total amount

## 0r two and ,20/100 ($2.20) Dollar6 tax herein authorizad to bo **50** annually levied and oolleotod, Oneand 20/100 ($1.20) Dollera on ttie One fiundrad Dollere valuation of said real and peroooal property, or **6~** ltuohthareor, ea, from time to tlznemey **be** neoe66ary, may **btr**lovied on5 oollectud, emually for genoral on5 all 1awru.l purposes, otht;ir than for echo01 purposes a6 horeinaftor provided.

### 86

Eonorablo T. %. 'l'ri;;lblc, PLret Araietent - **Pago 4** 

sna the fjoara or Commia6iorme is hereby duthorl6ed to plea&e the oredlt of se14 city ona issue bonde 

### thoreror and uee so muchof eali? une an4 2O/lOO ($1.20) Dollar6 0r aald tnx so authoriesd ae it my asem nccceaory end propor for ths poynsnt or tho intc;reat on and oreats 8.elnklne fund to p5y err at mturitp thereor 811 outatandlng a:14**future** indebtedmu or 8sia city.
'warthe 6814 total 0r Twoand 20/100 ($2.20)Doilar6 tax here& sUthOrizc4 to **be 60**  **annually levied**  **and oolleoted**  **On6 Dollar,**  or **60** muonthoreor a6my **be neo**  **essarg, ohall**  **be use4**  

### for 6OhOOl.pUrpO6e6 on*, ae rollowe~ For the gurponsror purchasing eohool groucae, areotlng end squipppingeohool bulldings ror 68ia pub110 free 6ohOol6 9r 6814 city andror the msintenence 0r aaia publlo rr06 8Ohools, and th0 eala Board 0r Commi~6ioners is **hereby** authorizod to+**iaaue** bonda or the es14 City or Taylor, Texm, andfro0 ti.zneto t&n6levy an4 proviaa for the Oolleotion or such tax, not to sx0664 firty 06nt6 on the on6tiunarea Dollar valuation a6may**be** neoossary **to p~ovl6a**  ror paying thu interest on and oreate a sink*, rima eurrioL6nt to pay 0rr at meturitg, all outetaaalng and ruture ln4abteaneae or tha salC City of Teylor, I'srae, inourwd ror, or on behalf or said pub110 eOhoOl60r the said City or Taylor,

**‘ lkX6Sv** 
**I.**

., "'The i)oard or Comulssionere in horsby authorlzu9 **to i66U0**  **bona6** or ~thees14 **City of**  **Ta~lor,~Teroa,** 

### for the purohaee or aohooi grou~dn, on&urooting and equippin& aohool buildings. **The bnlanoc or said OneDollar or said tox to ba 80 **ueed** ror school purpose, not ueed to pay lntcrrcat Onon4 orcato a slriiin~ fimd to ,76y0rr the outetandlng end rutwe bmaca **ix:4ebtdna66** or eel4 City inourraa ror eohool purpoeca, or **50**.

. :

Uonorabie T. 5.. Trlnble, First Aaeistant - Pa&e 5

much thereof, a8from time to tiae, may

_be neceseory, **shall be**  levied end 00ueotea

. annuellg, to provide a fund for tha m.inte-

~R:AZQ of naid public free eohoola of mid city. mftobon&s, however, ahall be issued by said Board of cofmieeionera 

## for any puryoee whatever, without Sirat having been authorize& 80 to

## a0by 6czajorlty vote of the qualified property tax psyln~ votars of oald City voting et an aLeation oelled for that purpose.* *Prior to the adoption of the abqvo quoted amndnent of xrtiole XII, the sohool 

### haa it.0 own tax aeaea8or and oollector 

### ana board of aquallxation 

### but slnoo said crmemlmnt was sdapted the sohool taxes have been levied by the Board of Commleoioners 

### andassaoomenta end collectlone handled by the City’s 

### tax asssaaor 

### ana collector end bbard of equnllzation. *BnaLnghirs opinion prlnoipally uponSeotione 115 et seq. in the artlole on 3ohoole, 37Tex. Jur., 990, et aaq. ma authorltiea 

### there oitsd, 

### Lt ie the city ottorney’e opf.r(lonthat 

### City of 

### TayLor nay adopt a ohortar anendaent authorizing a oohool tax :n exoec)bloi 3.00 end 8 tax up to 82.50 for RNA-

-- XpZITiiTgoses.



### trol, city ~?~lll you kiadly &iv6me

### your opinion with reraronce to thla queatlon at your earliest oonv0nfenoe?* Pie

## 5~sume

thet the City of Tsylor has,assumed oonof the sohoole or that auoh control ~18splaoed under the by a fopwr oherter 6rant?d by the ~egiolature: it i? imaterial either way-- tha Glty of Taylor at this t&nolo aotlq in a duo1 capacity, an&haa duo1 powers. It is 

### amunicipal corporation ana it la an independent echo01 dlotrlot. altp of ~~ockdalov. Cureton,lll Tex. 136, 229Y. X. 852.

The queation of the dietinotlon between e olty 08 anordfnsry n~~nicipolity an&0s a separate enCindependent school cUetAct XRBconsiber& in tho aaae of th;r City of Fort :Yorth v. Zane-Gctti (Con. bpp,) 278 8. :;. 183. XIIthatIIonorable T. M. 'i'rknble, Nlrst aoalutant - **Pa&e** 

### . 88

4

of a tax of **aaae** Zane-Cottl eou&t to enjoIn the oollaotion 866 on eaoh one hundred dollars of taxable values "for t!ae melntenadoe clriduse of the public frao 'schools of the City ot Fort zorth for anch ctirrent year,* on the 

### ground that at the ol&tlon at whioh thu oharter amsndmsnt euthoriaing th&'tax uanado ted tko voter8 ware not limited to ~~ollfied property -x-WY L voters a8 required ?y Soctlon 

### 3or .!tlcle 

### 7 05 t&OCOIletitUtiOA. It waa bald **by** the Court in that oaa~ethet a tax ror aoh pury-rsa aa8 lMte4 to those voters authorized to voto SOSschool taxes under eootlon 

### 3, Article 7 of the Constltutlon. In an alsotlon to mend a oharter my qualIiTIod votergay vote, but only c;uallfIed voters ‘whoam proj?erty tax**payers may**  **Ooto** on **the queatlon**  of authorizing a tax for school purpooaa. ‘ BrorJ.the fore~olng it wl.11be aaen thrt 8 olty of aora than 5,000 population any mend lta Charter **bg** a m&jorlty vote **of.the** qualifla;l votara **~of sual?**  **oity to**  **authorize** the levy of taxes for muolciyal purpoaaa not to exoeed *2,.50 on each one huudrud 4oUere **valuation** of progmty, but thot it oan mt tubridthe Cherter to authorize the iovy of a sohool **tax wlwss**  **eel&** e~en4mnt shall’provlde tta% aal aohool tax ah411 **bo submlttod**  **to** a vote of t4e property tar payoro of the.aohool dlstrlot. TheCqmatitution Qoas,not plaoe any l&nit on the rate whloh 8altj nag levy MIan indepandent. school dlatrlot. Aa far ea the ConP:tltutloa is oo~oerr1%4, the city muglevy aohool taxes at any rate authorized by tha quallfled property **tax-payiag votore.**  **Artlola** 7, S#i?tbA 

### 3 of.tha COAi3titUtiOIL. **Eowvdr,** tbaro **is CI** **iStatutory** limitatlo:! on aU nchool dlatriots ot one dollar on the one hundred dollare val-uatlon or taxable property. nrtlole 2786 Vsrnon*a Annotate4 Stotutea. Weoall 

### attantlaa te Artaole 1145, Ycrnon?a Annotatad Cl011 **tltatutea,** wherein Ia fwnd the tolLowIng longua~e~

l.:,.. . .Ilo chnrter or any ordimncea poeeed ueiauracid obartsr shell oontain a5y yroulalon inoonslstant with the Conetitutlon or general lews

0r this iitott?; . . l .î Slice the general law **oontaine** the ebove-wentlorred limitation 3t mu dollar on the one hundred dollaro veluigtlon, wethink u cbrter lirnitntlon ot one nnd one-half bollera on the ona hundred Collars valuation would **bo** lnoc~olstc~t :iith the general law. Very truly your0