Hoa. 1. F. Klieko opinion lo. P-928. 

County Attorney 

Lee county 

Qlddings, Texar 

Rer 

mar air: 

Taxation o? territory 

formerly oaprl.slng 

ooamon aohool dirtriat, 

annexed after January 

1, during the year o? 

annexation and ml&- 

ed questions. 

wo rerer to your letter su?nn1tt1ug the following QMstlons II 

"1. When a Common 36hool Dfstriot ie 

annexed to an Independent 3ohool Dlattiot 

aiter Janua~,lst, 'oan the terr'ltory for-, 

nerlg oomprising the Common ashool District 

be taxed by the Independent Dfetrfot the 

aeme yaw that it was annexed9 

R2. In the above sftuatfon who makes 

tie Levf? 

“3e Is S.t %he duty of %he Coun%y Tax 

Colleotor to u2~esse .sud oollecrt the taxes 

ior the Independent DUs%~&~ 

“4. If the Independent 3ehool Distrlot desires to have the Couuty Tax Collsotor make the asseresmenta and ooPPeet~oua 

are awh'fees aooouutiable on tb~s Colleotar's q xfmum fees wtafnable9 

"5. If the Co~unty Tax Oollwtor is to 

*make the oolleotlon, on whose and what authority does he make the oolleotfon and 

mtmt he rake nddltfonal Bond? 

“6. May the independent 3ohool Dfatrlot hare the Cfty oolleot in It6 terrltory and the Count7 ln the rest of the 

tsrritory?" 
. . 

Eon. 1. F. Kfeko, page 2 (v-928) 

For purposes of this opinion, 

that the questions submitted oon(~ern. sn __ . - . _ _ 

we sr6 assuming 

Independent 

a3atriot properly enlapgea tg annexa~1on of a common 

dlstrlot or distpiots thereto under the provisions of 

Article 2922a, as amended, or under the provisions of 

Artioles 29220 and 2922a. Live Oak Counts Bos*d v. 

App.1944, error ref.). 

Since APt;iole 2922’b provides alao thst an independent district enlarged by annexations under Artlole 

2922s “shall continue to operate as an independent aohdlstrfot under . . o the lawa . . U enaoted governing 

other Independent dfatrfots” and the valfdatPon sots oonoerning fndependent dlstrfots enlapged by annexations under ~rtioles 29221~ and 2922a contain aimflar prorfsions, 

we a*8 thereby referred to ~rtfeles 27848 and 2790, aa 

amended, which are tax laws governing such dlstriots e 

Section 1 of Article 2784e provides fn part: 

“The Commlsaioners’ Court far the common aohool dLs%rfcts in its oounty, and the 

dfstriot school trust&s for the %ndeperiuent 

son001 dlstrrots tneorporatsd for school pupposes only, and trustees of XW.P~~. hrgh aohool 

districta and the trust?rea of all other school 

diatr.iSfete shall hasfiw powe:~ to ler~ and 

aauae to be aol3.ect~~d Khe annual. t:exes end 

to issue the ‘bonds herern nuthorixetd 0 c .I’ 

(Emphasfs added) U 

“If an independent school. di.atPfot votaer 

a maintenanae tax, the ‘board of trustees shall 

thereafter smuallg levy end oauae to be aaaeased and collected upon the taxable property in the limita of the drsltriot for the mafntsnawe of the public frae schools of the aafd 

dietriot swh ad velo~em tax aa the qualfffed 

voteps of suoh district authorized at the electlon hold for that pul’poae; . D .” 

Attorney Gansral. Opinion ~0.0-585 holds that 
. 

Hon. M. F. Kieke, page 3 (v-928) 

the tax levy in an independent school dlstriot is made 

by the board of trustees of' the district. To the asme 

eiieot are Attorney General Opinions Ro O-2623, oommentiug on the provisions of Articles 27% snd 2790, 

and lo. V-375. 

Opinion To. 0-6852 refers to Cadena v. State, 

185 k.r.367 (Tex.Civ.App.19l6, error rd.], in whioh 

Judge Fly stated: 

"All property owned on the first day 

; ~of January is subject to any tax authorised by lav, whether awh tsxea have been 

authorised theretofors orplay be authorim- 

,..,, ,i e duriug the year,.aid caube levied by 

.> the body given the power.Ito~levy: at an 

: tlmo duping the year. L@s nami~~ime 

the levy of taxes ereuerely direotory, 

as legal taxes oan be levied whenever the, 

neoessity ariaen." 

In oonneotion with thia~ snnoukd prinoiple of 

In aaoordanoe with the statutes and the authoritiOs~oits#i her&n, an independent aohool diatriot enlsrgsd by sntmxatl.on thereto of.8 oonmton aohool district 

after Jsnusry lot, may tsx the territory comprising the 

former taowon distriot in the same rear that it was anMWd. Ue amums in answering this question that the tax 

has beon roperly voted by the distriot as enlarged. The 

Board of e rustem of the enlarged independent distriot la 

the body l uthoslsed to make Its sahool tax levy. Taxpayl m vith ln th6 annexed oommon school district would rsaeive oredlt ior, any taxes paid prior to the snnexation. 

Proto X.8.D. v. Ebwr, supra. 

In Attozm6y Geueral Opinions Ton. O-5990 aud 

O-f&?6 it was held that an iudepeudsnt sohool diatriot, 

sub& Zo khe p~mlsiona of Artioles 27 91 and 27 9 2 
Hon. M. F. Kieke, page 4 (v-928) 

(general laws applioable to indepeudent distriots) may 

adopt either of two plans authorired therein ?or the sssessmnt aud oolleotion of its taxes. It may appoint its 

owu assessor-collector, or it may have the taxes sasessad and collected by the oounty asaessor~olleotor, or 

oollected only by the county tax assessor-colleotor, but 

if asaeawed end oollected by the oounty aaaessor-oolleotor 

the valuation of property must be the ssse ea for State 

and county purposes. 

Attorney General Opinion No. 0-4563 holds that 

when a majority of the board of trustees in an independent school district pre?ers to have the taxes in their 

district assessed aud collected by the county assessoroolleotor, or collected only by the county aasesaoroolleotor, they shall be assessed aud oolleotsd, or ovllected, as the oaae may be, by said oousty offloer and 

turned over to the treasurer of the independent distrlot 

for, which suoh taxes have been collected. 

Fees or oozuziasions deceived by a oounty tax 

ssseasor-collector for assessing and oolleoting school 

taxes ?or an independent aohool,diatriot ars required to 

be __ aaaauuted --_--_.- -.- ?m to ~. the .-~ county under the fee bill. Atifoles 9~3, 3891, 

ton 00 y, 111 Tex.50, 

SOP County, 144 3.W.2d ,314 

hdam.aor. 1: A. YQ.Opinions Nos. O-194, O-6 

&t&my G&ueral Opinion No. O-2967 holds that the genoxal county bond required under Artlola 7249, V C.S., 

secures the payment of all taxes oollected by the oounty 

tax sssessor-oollector to the proper parties; thst the 

koaxd o? trustees of an independent school distwfct is 

rot authorized by law to require a separate bond where 

me oounty tax assessor'-oolleotor acts in such cspsolty 

for the independent distriot. 

With respect to your last question, we srs sp- 

-Ised of no law which would authorize an independent 

mhool distrlot to have the taxes on that portlon of the 

distriot lying within a oity oolleoted by the city tax 

sssesaor-oolleotor, and to have the taxes of that portion of the distriot lying without the confines of a 

olty oolleoted by the county tax asaeasor-collectar. 

fsny oourt deolsious and opinions of tlae AttoPnej Genera118 Department ooustruiug the prorlsious of Arts. 

BG42b, 2791, 2792, and 10&b have been writton. Those 

souoeru the authority o? (1) an isdependent aohool dlsmot tax asseasor-oolleotor, (2) a county tax saaezaor- 
. . 

-. _ 

Hon. H. F. Kieke, page 5 (v-928) 

oolleator, or (3) 8 aity tax assessor-colleator to aolleat all the taxes for an Independent aahool district. 

Authorities an cited in A.G.Opiniona Nos. O-2152, O2687, o-3200, O-4563, O-5426, o-5990, O-6344, O-6949, 

0-7008,. 0-7035, O-7097, and v-41. 

With respect to the reference in your brief 

that county-line independent school district taxes may 

be aollected, vhere the dletH.ct board so elects, by the 

respective county tax assessor-collectors of the countiea fn which the school district is situated, Attomey 

General Opinions Nos. O-1407 and 0-2m5 hold that it cannot be made the duty of the tax collector of A county to 

collect taxes on property located in B county, the terrltory of the Independent district located in B count 

ing beyond the boundary of his ovn county. Art. 274 1 

be- 

, V. 

03. 

An independent school dfstrlct, properly enlarged by the annexation of a common school distriat thereto under Article 

2922a, or uader A%%iclea 2922~ and 2922a, 

ray tax the territory annexed to it in the 

are year in vhlch It vas annexed, provlded the tax fs properly voted by the taxpayers of the distfict as enlawed. 

The board of tmwtees of the enlaPgg#strict has eutbority to make the tax 

0 Arts. 27848, 3790, 2922L, V.C.S. 

Under Articles 2791 and 2792, the 

board of trustees of the enlarged dlatriat may make 3% 'the duty of the County Tax Asseaaoz-Collwtoj- to asaeaa and 

collect, or to collect only, its taxes. 

A.Qi Opinions !ios. 04563, O-5990, O-5426. 

Fees or commlssf~ons reaeived'by the 

County Tax Assessop-Collector for asseaslng ard oollectfng sahoo'l. taxen fop the 

enlarged district am required to be aaoounted for to the county under the fee 

bill. Arts e 3883, 3891. v.CZ+..; Islohols 

8ton county 111 T6X.S50, S?z-ET" 

lor v. Brev&er County, 144 3.U. 
Ran. 1. F. Kleke, page 6 (v-928) 

26 314; A.O. Opinlorra Ro6. O-194, O-6344. 

The @mere1 county bond required under Article 7249, V.C.8., waures the payment of all taxma oollwted by the County 

Tax Asse8sorColleator to the proper partieu. A.G. Bglnlon Ro. O-2967. 

Yours very truly, 

AlTORNRY~RRRRAL OFTRKAS 

Chester R. Ollison 

Asslsterrt 

FIRST ASSISTANT 

A'BORRRYGRNRRAL