October

Honorable He,nryRothell Acting Administrator Texas.Employment Commission Austin, Texas 78701
Dear hr. Rothell: Opinion No. M-707
Re: Whether Texas PublicJunior College Districts are Political Subdivisions of this State.

You+ request for an "PublicLaw 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 finthis State will be ,entltledto unemployment~lnsurancebased on such se'rvlcesand the State will be required to pay contributions or reimburse the tinemploymentInsurance fund In somemanner for unemployment Insurancepaid 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 .lnInstitutions of higher education may ormay not be covered, depending upon whether such political subdlilslons elect to be covered, but the law pro: vldes that suchpolltlcal 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'iorcollege districts are classified as pollt.lcal

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subdivisionsand under the terms of the amendment's above describedwill be subject to the law only If

.they elect coverage for their employees.
"Wewould appreciatevery much youradvising us whether we have correctly Interpreted theopinions above referred to."

S.W.26.742In Shepherdv. San Jaclnto Junior CollegeDistrict, 363

(Tex.Sup.1963), the Court In dlscusslngthe nature of $$lor college districtsmade the following observation at page : "Somedifficulty of classification has arisen with reference to junior colleges and the regional districts supporting them. Undoubtedly the framers of the Texas educational system,envlsloneda system of schools extending from those of an elementary grade to thoseof a un1versjt.yleve$,.that is, elementary ~+XBBS, secondary schools or high schools and colleges a%d universities. The junlor.colleges, developed for themost part since 1929, are sandwichedIn, so to speak,between the high schools on one hand and the collenes br universities on the

-references to independent school districtswhen del$neat$ng the powers and operations of a junior college dlstrlct. .'!.he Texas junior college history bears !i- some re atlon to the experience of~other states with secondary schools, that Is, highHon. Henry Rothell,page 3 (M-707)

schools or college preparatory schools." (Emphasisadded.) Schooldistricts are political subdl+slons of the State. Dupuy v. State, 121 S.W.2d 1003 (Tex.Crlm.1938); Kin *sEstate v. School Trustees of Wlllacy County, 33 S.W.2d 78--p. 1930, error ref.)

In Attorney General's OpinionWW-868 (1960),It Is stated:
"As set out In Article 2815h,Vernon's ClGil Statutes, the Texas Public Junior Colleges are governed,administered and controlledby the Board of Education of the Independent SchoolDlstrlcts orJunior College Districts of theparticular district Inwhich each Is located and all such districts areunder the general controlof the Central EducationAgency as stated In Article 2654-1, Vernon's Civil Statutes. UnderArticle 2815h, Vernon's Civil Statutes, the Junior College Dlstrldts are given power to Issue bonds, levytaxes to service same, and levy and collect taxes for their support andmalntenance. Therefore, Junior Colleges of Texas are an Integralpart of the localpublic school system, and, as such, are a part of the secondary public schoolprogram which Includeshigh schools and junior colleges. Although from a curriculum standpoint, the Texas Public Junior Collegesare considered higher education, since they offer work parallel to that of the first two years of the four year colleges, they also comewithin .thedefinition of secondary schools InTexas, being governedand financed In the samemanner on the Stateand local levels as are other secondary schools In Texas and we conclude that this Is controlling In determining their legal statusas 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 subdivisionsof the State.

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SUMMARY Public junior college districts In this State are classified aspolitical subdivisions of the State. Shepherdv. 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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