Honorable J. W. Edgar 

Commissioner of Education 

Austin, Texas 

Opinion No. WW-545 

Re: Application of Article 

2784e-1, V.C.S., as 

amended, to an independent school district wherein a maximum maintenance 

tax of $1.30, instead of 

Dear Sir: 

$1.50, has been authorized 

by election. 

YOU request our opinion regarding the ,application of Chapter 

528, Acts 1955, 54th Legislature, Regular Session, (S.B. 116), 

as amended, c,odified as Article 2784e-1, V.C.S., to an independent school district wherein a maximum annual maintenance 

tax of $1.30, instead of $1.50, has been authorized at an 

election wherein a proposition similar to the following was 

submitted: 

*IShail the (governing body) of the 

Independent School District be authorized to 

assess, levy, and collect an annual ad valorem tax of not to emceed One Dollar and Thirty 

Cents ($1.30) on the One Hundred Dollars 

($100.00) valuation of tamable property in 

said District for the further maintenance of 

publicfree schools, as authorized by Chapter 

528, Acts 1955, 54th Legislature, Regular 

Session, as amended, provided that such tax 

shall not exceed in any year the limits prey 

scribed by said Chapter." 

In Subsection 1 of Section 1 of Article' 2784e-1, supra, it is 

stated that such districts may levy an annual maintenance tax 

II . . . not to emceed . . . One Dollar and Fifty Cents ($1.50) 

on the One Hundred Dollars ($100.00) assessed value of taxable 
. 

. 

Honorable J. W. Edgar, page 2 (WW-545) 

property in the district . . . Provided, however, that such 

annual ad valorem tax levied may not exceed the maximum established I?r 2 majority vote of the resident=alified taxpaying voters of the dis=t, voting in an election or elections held for such purpose." (Emphasis ours) 

It will be observed that this language sets the ultimate limit 

of such tax at $1.50 and further limits the tax to whatever 

maximum may be established by such election. 

Not only may the specified class of voters of the district 

originally fix the maximum annual maintenance tax at any 

amount within the $1.50 limit established by Subsection 1 of 

Section 1 of the statute, but they may later diminish or increase the maximum authorization within that limit as contemplated in Subsection 3 thereof, which is as follows: 

"No tax shall be levied, collected, abrogated, diminished, or increased, and no 

bond shall be issued hereunder until such 

action has been authorized by a majority 

of the votes cast at an election held in 

the district for such purposes, at which 

none but property taxpaying qualified 

voters of such district, whose property 

has been duly rendered for taxation, shall 

be entitled to vote." (Fmphasis ours) 

Section 3 of the statute contains the following: 

II . . . this Act shall not apply to any 

school district until and unless a maintenance tax hereunder is adopted by majority vote of the resident, qualified, 

property tax-paying voters of the district who own taxable property therein 

and which has been duly rendered for taxation, voting at an election therefor, 

and if such tax is so adcpted, then the -- ---- -- 

provisions --- of this Act shall a&z& 9 

such District:" (Emphasis ours) 
Honorable J. W. Edgar, page 3 (WW-545) 

Your question is answered in the affirmative. The proper approval by election of a proposition such as you have submitted, 

whether the maximum annual maintenance tax specified therein 

be $1.30 or any other amount at or below the $1.50 statutory 

limit, will serve to adopt the tax so as to cause the provisions of Article 2784e-1, supra, to apply to such a district. 

This construction of the statute is reflected in the established policy of the Attorney General who has in several instances approved bonds issued by independent school districts 

under the provisions of said Article 2704e-1 where the authorized maximum annual maintenance tax was less than $1.50. 

SUMMARY 

Article 2784e-1, V.C.S., as amended, 

applies to an independent school district wherein a maximum annual maintenance tax of $1.30, instead of $1.50, 

has been properly authorized by election under said statute. 

Yours very truly, 

WILL WILSON 

Attorney General 

HWM-s 

APPROVED: 

OPINION COMMITTEE 

George P. Blackburn, Chairman 

Howard W. Mays 

Assistant / 

Marietta Payne 

Jack Goodman 

Byron Fullerton 

L. P. Lollar 

Henry G. Braswell 

REVIEWED FOR THE ATTORNEY GENERAL 

By: W. V. Geppert