June 24, 1939 

Honorable B. M. Whlteacre 

County Auditor, Grayson County 

Sherman, Texas 

OVBRRDLED'by o-6124 

in part. 

Dear Sir: Opinion No. O-980 

Re: Allowance of discount authorized 

by Senate Bill 402, 46th Legis., 

in the absence of authorization 

by the governing body of counties, 

common school districts, or lndependent school ,distrlcts. 

By your letter of June 12, 1939, you asked the opinion of 

this Department upon the following question: 

"Does the discount authorized by Senate Bill 

402 apply to County Ad Valorem Taxes without the 

authorization of the Commissioners' Court and to 

Common and Independent School Districts without 

the authorization of each school board or set of 

trustees?" 

Section 1 of Senate Bill No. 402, Forty-sixth Legislature 

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 

following conditions: (a) three (3%) per cent dlscount on ad valorem taxes due the State or due any 

governmental or political subdivision or 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 otherwise become 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 governmental or 

political subdivision or taxing district of the 

State, if such taxes are paid thirty (30) days before the date when they would otherwise become 

delinquent. Provided, however, that the provisions 

of this section shall not apply to water lmprovement districts, irrigation districts, levee districts, water control districts and other governmental subdivisions, cities, towns and Independent 

school districts unless and until the governing 

body of such water Improvement districts, irrigation districts, levee districts, water control 

districts, and other governmental subdivisions, 

cities, towns, or Independent school dlstrlcts 

by ordinance, resolution or order, shall adopt 

the provisions hereof; and in the event any 

such water Improvement district, irrigation 

district, levee district, water control district, 

and other governmental subdivisions city, town 

or Independent school distrlct'ele&s to allow 

such discounts, then the governing body of 

each water Improvement district, Irrigation district, levee district, water control district, 

and other goverhmental subdivisions city, town 

or independent school district, shail have 

power, by tk ordinance, resolution or order 

levying the annual taxes, to desi ate the months 

in which such discounts of 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 expressly provides that 

the provisions of Section 1 shall not apply to independent 

sdhool districts unless and until the governing body of such 

independent school districts, by ordinance, resolution or 

order, adopts the provisions of the Act. Since the Board of 

Trustees of the Independent school district, Is, by statute, 

given the power to levy and cause to be collected ad valorem 

taxes for maintenance and for the pruchase, construction, 

repair or equipment of public free school buildings within 

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 governing body referred 

to by the Act, and that the provisions of the Act are not 

effective unless and until adopted by such governing body. 

We are of the opinion that the phrase "other governmental 

subdivisions", as used In the second sentence of Se&Ion 1 of 

Senate Bill 402, was not intended by the Legislature to be 
Hon. B. M. Whlteacre, Page 3, O-980 

limited ln Its application to other goverznental subdivision 

of a character similar to those districts expressly named 

lmmedlately before such words are used In the Act, but we 

think It was the intention of the~Leglslature to use such 

term In Its broadest significance, so as to include such 

governmental subdivisions as counties and common school 

districts. It follows that the provisions of Section 1 of 

Senate Bill 402 are not applicable to counties in respect 

to their ad valorem taxes unless and until adopted by the 

Commissioners' Court, the governing body 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 governing body of the common school districts 

In such county, Insofar as the power to levy and cause to be 

collected the annual ad valorem taxes In such common school 

districts is concerned. Where the function of governing such 

governmental subdivisions Is thus divided between two governing bodies, it is evident that the Intention of the Leglslature must have been that that governing body which Is charged 

with the duty and which has the power to levy and causes to 

be collected the ad valorem taxes shall be the governing 

body which shall adopt or reject the provisions of Section 

1 of Senate Bill 402. 

You are, therefore, advised that as and when the Commissioners'~Court adopts the provisions of Section 1 of Senate 

Bill 402, with respect to ad valorem taxes to be levied and 

collected in common school districts within the county, the 

provisions of 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, 

ATTORNEY GENERAL 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