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### THEATTORNEY GENERAL OFTEXAS

Hon. Hubert Roach County Attorney Aspermont, Texas Opinion No. WW-219
Re: Validity of the authorization of a tax sufficient to take care of themaintenance and interestas well as sinking fund recommended by Dear Mr. Roach: the Commissioners'Court. The Peacock Rural High School Distriet, through its Board of Trustees,has requested the Comanissioners" Court to levy a tax of $2.00 on the one hundred doilars' taxablevaluation within the school district. The proposed tax is $1.55 for the payment of bonds and $1.45 foraintenance purposes. Your question iswhether this tax exceeds the limitsprescribedby Article 2784(e). According to the records on file in thi:i af:"iee

and the Comptroller of Public Accounts (RegistrationFkmiber 

### 31344) the above--named

districtheld an election on July 21, 1956, to determine if the provisions of Chapter 

### 528 (S-B,

### 1~6), Acts of the 54th Legislature, 1955,p0 

### 1635,should be adopted by the district. An election was also held to authorize the issuanceof bonds and upon the question of the levy of a maintenance tax. The nrocedure followedbv the district h&s been approved in King v: Carlton IndependentSchool District, Tex. 295 S.W. 2d 409 (1950),and the Attorney Generalha-proved the bonds voted in the election. Attorney General Bond Opinion Book No, 20, RegistrationNo..2641 (lg$), Section 

### 3 of Chapter 

### 528,Acts of the gth Legislature, 1955, states that the provisions of the Act are cumulative of all other laws and the Attorney Generalhas heretofore ruled that this statutepresents an alternatemethod of local financing in schooldistricts. Attorney General Opinion S-171 (1955).Hon. Hubert Roach, page 2 (WW-219)

Chapter 

### 74,Acts of the 55th Legislature, 1957,p. 

### 167, amended Chapter 

### 528, supra, In a manner not material to your particular Inquiry,but Sectlon 2 of that Act reads, in part: and the further fact that it is

imie;aiive that local districtshave the right to proceed under the alternate method of financingwithout the necessity of needlessllexpenditures creates Bqemergency o o D , In Attorney General Opinion S-171, supra,we said: ',\ "Areading of the entire Act clearly 'Lgclicates that the Legislature contemplated"-, that Senate Bill 116 and Article 2784(e),AX Vernon's Civil Statutes,will be considered as alternatemethods of securing school bonds which are voted after the effective date of the Act."
We reaffirm thatposition and you are advised that the provisions of Article 2784(e) are not applicable to the Peacock Rural High School Districtwhich has elected to be governed by the provisions of Article 2784(e)-1, V,C.S., as amended. Under Article 

### 2784e)-lS V.C,S,, as amended, the district may levy a tax of $1.45 formaintenancepurposes If the amount of the bonded debt la 

### 7% or leas of the assessed value of taxableproperty within the diatriet as such limitation is imposed by paragraph 1 of Section 1 0% Chapter 

### 528 (Thedistricthaving voted to levy a tax in accordance with Chapter 

### 528but not to exceed $1.50per one hundred dollarss valuation)a As for bonds issuedunder the provisiona of Cha the tax (paragraph2 of Section 1 of Chapter 528ter ) 

### 528, Is unlimited as to both rate and amount in order that itwill be Usufficientto pay the intereston and principal of all bonds issued for such purposes,"Hon. Hubert Roach, page 3 (WW-219)

SUMMARY

The provisions and limitations contained in Artlale 2784(e) are not applicable to a schooldistrict which has elected to cornly with theprovision8 of Artiele 278 (e)-1, 1 V.C.S., as amended (Chapter 528, Acts of the 9th Legislature, 1955, as amended by Chapter 74, Acts of the 55th Legislature, 1957). Upon the adoption ;fCtp provisions of Article 2784(e)-1,

a school district is limited in the levy 0; taxes formaintenance and additional bonds only by the provisions of Section 1 of that Act,

Very truly YOUPS,

WILL WILSON Attorney General of Texas

APPROVED: OPINION COMMITTEE:
H. Grady Chandler, Chairman
C. K. Richards
F. C. (Jack)Goodman
REVIEWED FOR THE ATTORNEY GENERAL BY: Geo. P. Blackburn