Honorable P. L. Marquess Opinion No. O-806 County Auditor Re: May land annexed toa common Wharton County school district in 1931but not Wharton, Texas entered onthe records ofthe County Clerk until May 6, 1939, be entered upon the tax rolls of such common school district as Dear Sir: ofJanuary 1, 19391

By your letter ofMay 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 1.931by action ofthe County Board upon apetition by four landowners ofanother district who tasked tobe annexed to District No. 45. This was notentered onthe records ofthe County Clerk until May 6, 1939. Can this land be entered onthe rolls of District No. 45 as of January 1, 1939, or must itwait until 1940? The tax collector does not **knov just**  how to enter itand we would like tohave
an opinion from you onthis matter.” Although January 1st of each year is the date fixed by statute as determinative ofthe ownership ofproperty and consequent liability for taxes for the ensuing year, such statutory date does not control the subsequent levy, assessment, or collection of taxes, Ithas been held that property owned on January 1st of any given year, interritory which is included in an independent school district thereafter created, onwhich is ~thereafter affixed to anexisting independent school district, is chargeable with taxes subsequently le~viedby the district for that year. Cadena v. State, 185S.W. 367; Yorktown Ind. School Dist. v. Afferbach, 12S. **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 onthe 1st day of January is subject toany 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 atany time during theyear. Laws naming the time for the levy oftaxes areHon. 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 inwhich they are authorized is concerned.*
The case ofBlewitt v. Megargel County Line Ind. School District, etal, supra, like the instant case, involves the annexation ofterritory toan existing school district, rather than the creation ofa new district, as the case discussed above, and is consequently considered more nearly in point. The Commission ofAppeals inthis case, after approving the holding inthe case of Cadena v. State, supra. and extending ittothe statute governing the annexation ofterritory toan existing school district, had this to say.

“A consideration ofthe above statutory provisions in connection with all others pertaining to the subject leads to the conclusion that all taxable property situated on January ~1st.ofany given year, inaterritory which is subsequently, during such year, annexed toan independent school district under the provisions ofarticle 2865 ofthe Statutes 1911. becomes, by such annexation subject tothe taxing power appertaining to such district, and chargeable with such taxes for that year as are levied under proper~ authority.” Although each ofthe 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, inprinciple. upon your question. The time and manner of the levy, assessment and collection oftaxes inthe case ofan independent school district is not so fundamentally dissimilar tothe levy, asSes.sment and collection oftaxes for common school districts, as to remove the latter case from the rule oflaw announced inthese decisions.

Itis our conclusion that the land or territory annexed to Liberty School District No. 45. Wharton County, Texas, is subject to maintenance taxes ofsuch school distr~ict for theyear 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