June 24, 1939

HonorableB. M. Whlteacre County Auditor, Grayson County Sherman,Texas OVBRRDLED'byo-6124 in part.

Dear Sir: Opinion No. O-980

Re: Allowanceof discount authorized by Senate Bill 402, 46th Legis., in the absence of authorization by the governingbody of counties,
common school districts,or lndependent school ,distrlcts.

By your letter of June 12, 1939, you asked the opinion of this Departmentupon the following question:

"Does the discount authorizedby Senate Bill 402 apply to County Ad Valorem Taxes without the authorization

of the Commissioners' Court and to Common and IndependentSchool Districtswithout the authorization

of each school board or set of trustees?"

Section 1 of Senate Bill No. 402, Forty-sixthLegislature provides as follows:

"All taxpayers shall be allowed discounts for the payment of taxes due to the State and all governmental and political subdivisions and taxing districts of the State, said discounts to be allowed under the followingconditions: (a) three (3%) per cent dlscount on ad valorem taxes due the State or due any governmentalor political subdivisionor taxing district of the State, If such taxes are paid ninety (90) days before the date when they would otherwl~se become delinquent; (b) two (2$) per cent dlscount~
on ad valorem taxes due the State or due any governmental or polltlcal subdivision or taxing dlstrlct of the State if such taxes are paid sixty (60) days before the date when they would otherwisebecome delinquent; (c) one (1%) per cent discount on ad valorem.. .

Hon. B. M. Whlteacre,page 2, O-980

taxes due the State or due any governmentalor political subdivision or taxing district of the State, if such taxes are paid thirty (30) days before the date when they would otherwisebecome delinquent. Provided,however, that the provisions of this section shall not apply to water lmprovement districts, irrigation districts, levee districts,water control districtsand other governmental subdivisions, cities, towns and Independent school districtsunless and until the governing body of such water Improvement districts, irrigation districts, levee districts,water control districts,and other governmentalsubdivisions, cities, towns, or Independentschool dlstrlcts by ordinance,resolutionor order, shall adopt the provisionshereof; and in the event any such water Improvement district, irrigation district, levee district,water control district, and other governmentalsubdivisions city, town
or Independentschool distrlct'ele&s to allow such discounts,then the governingbody of each water Improvement district, Irrigationdistrict, levee district,water control district, and other goverhmentalsubdivisions city, town
or independentschool district, shail have power, by tk ordinance,resolutionor order levying the annual taxes, to desi ate the months in which such discountsof three 36) per cent, two (2$) per cent, 'I" and one (1s) per cent respectively shall be allowed,but In no event shall the same apply to split payment of taxes."

You will observe that the Act expresslyprovides that the provisionsof Section 1 shall not apply to independent sdhool districtsunless and until the governingbody of such independentschool districts,by ordinance,resolutionor order, adopts the provisionsof the Act. Since the Board of Trustees of the Independentschool district, Is, by statute, given the power to levy and cause to be collectedad valorem taxes for maintenanceand for the pruchase, construction, repair or equipmentof public free school buildingswithin the limits of the di.strlct, and for the purchase of the necessary sites therefor, it Is clear that such board of school trustees for the district is the governingbody referred to by the Act, and that the provisions of the Act are not effectiveunless and until adopted by such governingbody.

We are of the opinion that the phrase "othergovernmental subdivisions",

as used In the second sentenceof Se&Ion 1 of Senate Bill 402, was not intendedby the Legislature to beHon. B. M. Whlteacre,Page 3, O-980

limited ln Its applicationto other goverznental subdivision of a character similar to those districts expresslynamed lmmedlately

before such words are used In the Act, but we think It was the intentionof the~Leglslature to use such term In Its broadest significance, so as to include such governmentalsubdivisions as countiesand common school districts. It follows that the provisionsof Section 1 of Senate Bill 402 are not applicableto counties in respect to their ad valorem taxes unless and until adopted by the Commissioners'

Court, the governingbody of such county.

In respect to common school districts, you will observe that Article 2784, R. S. 1925, makes the Commissioners' Court of the county the governingbody of the common school districts In such county, Insofar as the power to levy and cause to be collectedthe annual ad valorem taxes In such common school districts is concerned. Where the function of governing such governmentalsubdivisionsIs thus divided between two governing bodies, it is evident that the Intentionof the Leglslature must have been that that governingbody which Is charged with the duty and which has the power to levy and causes to be collectedthe ad valorem taxes shall be the governing body which shall adopt or reject the provisionsof Section 1 of Senate Bill 402.

You are, therefore,advised that as and when the Commissioners'~Court

adopts the provisionsof Section 1 of Senate Bill 402, with respect to ad valorem taxes to be levied and collected in common school districtswithin the county, the provisionsof Section 1 of Senate Bill 402 will become effective without the action or assent of the board of trustees within the particular common school district.

Yours very truly,

ATTORNEYGENERAL OF TEXAS

RWF: pbp:rlt:aa

APPROVED JUN 24, 1989

/s/ Gerald C. Mann

A!E'ORNEYGENERAL

OFTEXAS BY /s/ R. W. Fairchild Assistant

APPROFED Opinion Committee BY /s/Bw CbX