OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

g~orahle P. C. Marquess 

Comty Auditor 

Wharton County 

RhWfml, Texan 

berr Mr. YBrqUensZ Opinion RO. O-7289 

Rer Whether or not th 

Trumtees of an lndepen 

dintriot m8y r 

r an opinion upon 

wenlenae on 

of Trustees 

tees as an ottlolal 

or is It manindepemdent group 

e Board of Trustees retain profeerte as expert witnesses and to aid 

alues of property within the sohool 

e payment for suah seniaes out of 

001 dietriot? 

*a. May the Board of Trustees or a chosen 

Board of Equalization m8intain a joint hearing 

with the Boards of Rquall&atlon of a City within 

It8 limits for valuation purposesO 

"Perhaps your oplinfon lists contain parallel 

0ues to these questions, and fP so, would appreciate 

your earliest accommodation on the netters." 
goaor*bl~ P- 1.. Mrquees - page 2 

.~ 

We l wer your queetlons aet4tgorlorl1~, 8s tollors~ 

1. Question 1 Is answered In the negative In our 

opinion Rob 0-37%r oopy of which Is enaloeed herewith. 

2. frumteem of independent sahool dlstrlats are publla 

effiaers, and hate only those power8 conferred upon them by law. 

1% ia not neeewary, however , th8t the eonferrlmg of pwer be ex- 

-- In preel6e word8 -- bat there Ia aIr8je to be irplled, 

i~~eatian tith en erpreee parer* the f’wtber power to do 

those thjnge neeeeeery to the proper ueroise of’ the prlmrry 

power. There is no exprees power oathorlslng the trusteee of 

ae Independent eehool dletrlot to employ expert witnemses In 

the matter of eqmli81np taxem. We think, hewever, that power 

Is aonferred by neoewary irpllortlon o if In the sound offlolel 

jud.gmmt of the bo8rd of trustees , ma0h employment of expert witnewes Is ne6ememq to 8 proper dlsoMr(l;o of their dutlem te here 

a&per and suitable equrlla8tien of propertier Wed l.m the dis- 

. 

Wrwl~ieion 2. of Artlele 2227 Berimed Ciril statutes, 

Vernon's oodSflo8tion, deolweer 

gLoerl eeheel fuads frem dlmfrfat taxes, tuition 

fees of pupils not emtitled to free tugtlon, an4 other 

foeal aourees say be used for the purpomea enumerated 

for state md Oounty funds, and for purehadnC; rppllmees end npplles, for the payment of lnsurnnoe prem- 

.lums, jeaitors end other snplememr for buying sol%001 

dten, buying, bullding end repiring and renting 

who01 houses, a~@ $0~ other pur13oseE geaenaa 

& aenduat ,of thq publio @1002q to be det 

the board of trustees* * * l ” (%nphrd~ ours) 

Te th%nlc this lanpage jn rightly to he eonstraerl to authorize 

the employlag of all neoeeewy meana et hand to obtain a juet 

and reasonable raluntlon of taxable property in the dlatriot. 

This department has held that the oonatltutional authority vestad 3~n the Commlsslanera ' Court ower 811 sounty business 

constitutes mftloient basin for the emplovnmt by the Commissioners of mch a tu expert as n riimemn before the equalisatlom bodr. 

(see Opinion Row n-l@lz). Court deolaions, by the clearest analogy, 

YAJm?ort this aomGludorl. Arrin#don 7. donee, 191 3. W. S(Jl, upheld 

tbc right of an independent aohao1 dlAtriet to employ an attorney 

to bring su3.t to aanael a teaoher' 8 oontreat. 5e0, al so, Morel eJ we 

cj,tg Of MlYas, 17 5. WY. (2) 36. 

I 
~onor8ble P. I.0 Marquem - page 9 

Yew questlon 2, therefore e Is anwered In the rfflrntire l 

3. The Board of Equallzctl~on for the District, if It 

ceeo fit to do SO, 1~87 sit jointly elth another board af equrllectlon as of a cltY rlthln Its limits, to detedne property 

rrfuee. The board am suoh, horarer, mrt reach Its own oonolu- 

&n upon the hewing from l Y1 the erl~denoe before them, uoh 

joint hearings being merely 8 nutter of oocrenletme to the rerpectlwe boards. See our Opinion No. 0-3176, copy of which 

cocompenles this opinion. 

Very truly yours 

OS-XI4 

Ibra osarea