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 andml&- ed questions.

worerer to your letter su?nn1tt1ug the following QMstlons II

"1. WhenaCommon36hool Dfstriot ie annexed to an Independent 3ohool Dlattiot aiter Janua~,lst, 'oan the terr'ltory for-, nerlg oomprising the Commonashool District be taxed by the Independent Dfetrfot the aemeyaw that it was annexed9 R2. In the above sftuatfon whomakes tie Levf? “3e Is S.t%heduty of %heCoun%yTax Colleotor to u2~esse.sudoollecrt the taxes ior the Independent DUs%~&~ “4. If the Independent 3ehool Distrlot desires to have the Couuty Tax Collsotor makethe asseresmenta andooPPeet~oua are awh'fees aooouutiable on tb~sColleotar's q

xfmum fees wtafnable9 "5. If the Co~untyTax Oollwtor is to *makethe oolleotlon, onwhose andwhat authority does he makethe oolleotfon and mtmthe rake nddltfonal Bond? “6. Maythe independent 3ohool Dfatrlot hare the Cfty oolleot in It6 terrltory andthe 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 acommon dlstrlot or distpiots thereto 

### underthe provisions of Article 2922a, as amended, or under the provisions of Artioles 29220 and2922a. Live OakCounts Bos*d v.

App.1944, 

### errorref.).

Since APt;iole 2922’bprovides alao thst 

### anindependent district enlarged by annexations under Artlole 2922s “shall continue to operate as an independent aohdlstrfot under

. . othe lawa

. . Uenaoted governing other Independent dfatrfots” andthe valfdatPon sots oonoerning fndependent dlstrfots enlapged by annexations under ~rtioles 29221~and2922a contain aimflar prorfsions, we a*8 thereby referred to ~rtfeles 27848 and2790, aa amended, which are tax laws governing such dlstriots e

Section 1 of Article 2784e provides fn part:

“The Commlsaioners’ Court far the commonaohool dLs%rfcts in its oounty, andthe dfstriot school trust&s for the %ndeperiuent son001 dlstrrots tneorporatsd for school pupposes only, andtrustees of XW.P~~. hrgh aohool districta andthe trust?rea of all other school diatr.iSfete shall hasfiw powe:~to ler~ and aauae to be aol3.ect~~dKheannual.t:exes end to issue the ‘bondsherern nuthorixetd0c .I’ (Emphasfs added)U

“If an independent school. di.atPfot votaer amaintenanae tax, the ‘board of trustees shall thereafter smuallg levy endoauae to be aaaeased andcollected uponthe taxable property in the limita of the drsltriot for the mafntsnawe of the public frae schools of the aafd dietriot swh advelo~em tax 

### aathe qualfffed voteps of suoh district authorized at the electlon hold 

### forthat 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, andlo. 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 ownedonthe first day ; ~of January is subject to anytax 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 andthe authoritiOs~oits#i her&n, an independent aohool diatriot enlsrgsd by sntmxatl.on thereto of.8 oonmtonaohool district after Jsnusry lot, maytsx the territory comprising the former 

### taowondistriot in the samerear that it was anMWd. Ue amums in answering this question that the tax 

### hasbeon 

### roperly voted by the distriot as enlarged. The Board of erustem of the enlarged independent distriot la the body l

uthoslsed to makeIts sahool tax levy. Taxpaylm vithln th6 annexed oommonschool 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 2792Hon. M. F. Kieke, page 4 (v-928)
(general laws applioable to indepeudent distriots) may adopt either of two plans authorired therein ?or the sssessmnt audoolleotion of its taxes. It mayappoint its owuassessor-collector, or it mayhave the taxes sasessad andcollected 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 whenamajority of the board of trustees in an independent school district pre?ers to have the taxes in their district assessed audcollected by the county assessoroolleotor, or collected only by the county aasesaoroolleotor, they shall be assessed audoolleotsd, or ovllected, as the oaae maybe, 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 aoounty tax ssseasor-collector for assessing andoolleoting school taxes ?or an independent aohool,diatriot ars required to be aaaauuted ?m to the county under the fee bill. Ati__ --_--_.- -.- ~. .-~ foles 9~3, 3891, ton 00 y, 111Tex.50, SOPCounty, 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, VC.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 lawwhich would authorize an independent mhool distrlot to have the taxes on that portlon of the distriot lying within aoity 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 tlaeAttoPnej 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) acounty tax saaezaor-. . -. _

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

oolleator, or (3) 8aity 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, andv-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 and0-2m5 hold that it cannot be madethe 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 Bcount ing beyond the boundary of his ovn county. Art. 2741 be-

, V. 03.

An independent school dfstrlct, properly enlarged by the annexation of acommonschool distriat thereto under Article 2922a, or uader A%%iclea 2922~ and2922a, ray tax the territory annexed to it in the are year in vhlch It vas annexed, provlded the tax fsproperly voted by the taxpayers of the distfict as enlawed. The board of tmwtees of the enlaPgg#strict has eutbority to makethe tax 0 Arts. 27848, 3790, 2922L, V.C.S. Under Articles 2791 and 2792, the board of trustees of the enlarged dlatriat maymake3%'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. Artse3883, 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

FIRSTASSISTANT A'BORRRYGRNRRAL