October 

Honorable He,nry Rothell 

Acting Administrator 

Texas.Employment Commission 

Austin, Texas 78701 

Dear hr. Rothell: 

Opinion No. M-707 

Re: Whether Texas Public Junior 

College Districts are Political 

Subdivisions of this State. 

You+ request for an 

"Public Law 91-373, 

ments of 1970, passed by 

opinion reads In part as follows: 

Employment Security Ametidthe National Congress on 

August IO, 1970, will make many far-reaching chahges 

In the Employment Security laws of the states. For 

example, empldyees who perform services In the employ of this State or 8ny lnstrumentallty of this 

State for an lnstltutlon'of higher education located 

fin this State will be ,entltled to unemployment~lnsurance based on such se'rvlces and the State will 

be required to pay contributions or reimburse the 

tinemployment Insurance fund In some manner for unemployment Insurance paid out. This requirement Is 

mandatory. (Section 3304(a)(6)(A), of the Internal 

Revenue Code of 1954, as amended and Section 3309 

W(l)(B), of the Internal Revenue Code, as added 

by.the amendments of 1970.) Services performed In 

th& employ of.polltlcal subdivisions of this State 

.ln Institutions of higher education may or may not 

be covered, depending upon whether such political 

subdlilslons elect to be covered, but the law pro: 

vldes that such polltlcal subdlvlslons must have 

the right to elect coverage for their employees. 

jSectlon 3304(a)(12), of the Internal Revenue Code 

of 1954, as added by the amendments of 1970.) The 

Importance to the Institutions Involved, as well as 

the Texas Employment Commission, of being able to 

determIne which of such Institutions are mandatorily 

covered and which may have the right of election 

becomes readily apparent. 

"It seems clear to us that the Import of yoti 

opinions No. WW-868 and M-182 Is to the effect that 

jun'ior college districts are classified as pollt.lcal 

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Hon. Henry Rothell, page 2 (M-707) 

subdivisions and under the terms of the amendment's 

above described will be subject to the law only If 

. they elect coverage for their employees. 

"We would appreciate very much your advising us 

whether we have correctly Interpreted the opinions 

above referred to." 

S.W.26.742 

In Shepherd v. San Jaclnto Junior College District, 363 

(Tex.Sup. 1963), the Court In dlscusslng the nature of 

$$lor college districts made the following observation at page 

: 

"Some difficulty of classification has 

arisen with reference to junior colleges and 

the regional districts supporting them. Undoubtedly the framers of the Texas educational 

system,envlsloned a system of schools extending 

from those of an elementary grade to those of 

a un1versjt.y leve$,.that is, elementary ~+XBBS, 

secondary schools or high schools and colleges 

a%d universities. The junlor.colleges, developed 

for the most part since 1929, are sandwiched In, 

so to speak, between the high schools on one 

hand and the collenes br universities on the 

-references to independent 

school districts when del$neat$ng the powers 

and operations of a junior college dlstrlct. 

.'!.he Texas junior college history bears 

some re !i- atlon to the experience of~other 

states with secondary schools, that Is, high 
Hon. Henry Rothell, page 3 (M-707) 

schools or college preparatory schools." 

(Emphasis added.) 

School districts are political subdl+slons of the State. 

Dupuy v. State, 121 S.W.2d 1003 (Tex.Crlm. 1938); Kin *s Estate 

v. School Trustees of Wlllacy County, 33 S.W.2d 78--p. 

1930, error ref.) 

In Attorney General's Opinion WW-868 (1960), It Is 

stated: 

"As set out In Article 2815h, Vernon's 

ClGil Statutes, the Texas Public Junior Colleges 

are governed, administered and controlled by the 

Board of Education of the Independent School Dlstrlcts or Junior College Districts of the particular 

district In which each Is located and all such 

districts are under the general control of the 

Central Education Agency as stated In Article 

2654-1, Vernon's Civil Statutes. Under Article 

2815h, Vernon's Civil Statutes, the Junior 

College Dlstrldts are given power to Issue 

bonds, levy taxes to service same, and levy 

and collect taxes for their support and malntenance. Therefore, Junior Colleges of Texas 

are an Integral part of the local public school 

system, and, as such, are a part of the secondary 

public school program which Includes high schools 

and junior colleges. Although from a curriculum 

standpoint, the Texas Public Junior Colleges are 

considered higher education, since they offer 

work parallel to that of the first two years of 

the four year colleges, they also come within 

.the definition of secondary schools In Texas, 

being governed and financed In the same manner 

on the State and local levels as are other 

secondary schools In Texas and we conclude 

that this Is controlling In determining their 

legal status as secondary schools." 

See also Attorney General's Opinion M-182 (19681, citing Shepherd 

v. San Jaclnto Junior College District, supra. 

In view of the foregoing you are advised that junior 

college districts are classified as political subdivisions of 

the State. 

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Hon. Henry Rothell, page 4 (M-707) 

SUMMARY 

Public junior college districts In this State 

are classified as political subdivisions of the 

State. Shepherd v. San Jaclnto Junior College 

District, 363 S.W.2d 742 (Tex.Sup. 1963); Attorney 

General's Opinions d WW-868 (1960). 

y General of Texas 

Prepared by John Reeves 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

Kerns Taylor, Chairman 

W. E. Allen, Co-Chairman 

'Malcolm" L: Quick 

Linward Shivers 

Phil Warner 

Harriet Burke 

MEADE F. GRIFFIN 

Staff Legal Assistant 

ALFRED WALKER 

Executive Assistant 

NOLA WHITE 

First Assistant 

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