Honorable P. L. Marquess Opinion No. O-806 

County Auditor Re: May land annexed to a common 

Wharton County school district in 1931 but not 

Wharton, Texas entered on the records of the 

County Clerk until May 6, 1939, 

be entered upon the tax rolls of 

such common school district as 

Dear Sir: of January 1, 19391 

By your letter of May 9, 1939, you submit for the opinion of 

this dep,artmentthe following question, which we quote from your letter: 

“The Liberty School District No. 45, Wharton County, 

Texas, was enlarged in 1.931 by action of the County Board 

upon a petition by four landowners of another district who 

tasked to be annexed to District No. 45. This was not entered 

on the records of the County Clerk until May 6, 1939. Can 

this land be entered on the rolls of District No. 45 as of January 1, 1939, or must it wait until 1940? The tax collector 

does not knov just how to enter it and we would like to have 

an opinion from you on this matter.” 

Although January 1st of each year is the date fixed by statute as determinative of the ownership of property and consequent liability 

for taxes for the ensuing year, such statutory date does not control the 

subsequent levy, assessment, or collection of taxes, It has been held that 

property owned on January 1st of any given year, in territory which is included in an independent school district thereafter created, on which is 

~thereafter affixed to an existing independent school district, is chargeable 

with taxes subsequently le~vied by the district for that year. Cadena v. 

State, 185 S. W. 367; Yorktown Ind. School Dist. v. Afferbach, 12 S. W. (2d) 

130; Blewitt v. Megargel County Line Ind. School Dist.. 285 S. W. 271. 

In Cadena vs. State, supra, it is said: 

*All property owned on the 1st day of January is subject 

to any tax authorized by law, whether sush taxes have been authorized theretofore or may be authorized during the year, and 

can be levied by the body given the power to levy at any time 

during the year. Laws naming the time for the levy of taxes are 
Hon. P. L. Mar,,,-,. a ..gc y 

merely directory, and legal taxes can be levied whenever 

the necessity arises. Laws authorizing taxes are not retrospective so far as the year in which they are authorized is 

concerned.* 

The case of Blewitt v. Megargel County Line Ind. School District, et al, supra, like the instant case, involves the annexation of territory to an existing school district, rather than the creation of a new district, as the case discussed above, and is consequently considered more 

nearly in point. The Commission of Appeals in this case, after approving 

the holding in the case of Cadena v. State, supra. and extending it to the 

statute governing the annexation of territory to an existing school district, 

had this to say. 

“A consideration of the above statutory provisions in 

connection with all others pertaining to the subject leads to 

the conclusion that all taxable property situated on January 

~1st. of any given year, in a territory which is subsequently, 

during such year, annexed to an independent school district 

under the provisions of article 2865 of the Statutes 1911. becomes, by such annexation subject to the taxing power appertaining to such district, and chargeable with such taxes for 

that year as are levied under proper~ authority.” 

Although each of the cited cases involved an independent school 

district instead of a common school district, as the inptit question, we do 

not feel that this fact wilI serve to distinguish these cases, or prevent them 

from being controlling, in principle. upon your question. The time and manner of the levy, assessment and collection of taxes in the case of an independent school district is not so fundamentally dissimilar to the levy, asSes.sment and collection of taxes for common school districts, as to remove the 

latter case from the rule of law announced in these decisions. 

It is our conclusion that the land or territory annexed to Liberty 

School District No. 45. Wharton County, Texas, is subject to maintenance 

taxes of such school distr~ict for the year 1939, and consequently may be 

entered upon the rolls of such district as of January 1, 1939. 

APPROVED JUN 26, 1939 Yours very truly 

/s/ Gerald C. Mann ATTORNEYGENERALOFTEXAS 

ATTORNEYGENERALOF 

TEXAS BY /s/ Pat M. Neff; Jr. 

Pat M. Neff, Jr. 

APPROVED OPINION COMMITTEE Assistant 

BY B. W., Chairman 

PMN:N :da