Honorable J. W. Edgar

Commissioner of Education Austin, Texas Opinion No. WW-545 Re: Application ofArticle 2784e-1, V.C.S., as amended, to an independent school district wherein amaximum maintenance tax of $1.30, instead of Dear Sir: $1.50, has been authorized by election. YOU request our opinion regarding the ,applicationof Chapter 528, Acts 1955, 54th Legislature, Regular Session, (S.B. 116), as amended, c,odifiedasArticle 2784e-1, V.C.S., to an independent school district wherein amaximum annual maintenance tax of $1.30, instead of $1.50, has been authorized at an election wherein aproposition similar to the following was submitted:

*IShailthe (governingbody) of the Independent School District be authorized to assess, levy, and collect an annual advalorem 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." InSubsection 1of Section 1ofArticle'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 theOne 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 advalorem tax levied may not exceed themaximum established I?r2 majority vote of the resident=alified taxpaying voters of the dis=t, voting in an election or elections held for such purpose." (Emphasis ours) Itwill be observed that this language sets the ultimate limit of such tax at $1.50 and further limits the tax towhatever maximum maybe established by such election. Not only may the specified class of voters of thedistrict originally fix themaximum annual maintenance tax at any amount within the $1.50 limit established by Subsection 1of Section 1of the statute, but they may later diminish or increase themaximum authorization within that limit as contemplated in Subsection 3 thereof, which isas 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 amajority of thevotes cast at an election held in the district for suchpurposes, atwhich none but property taxpaying qualified voters of such district, whose property has been duly rendered for taxation, shall be entitled tovote." (Fmphasis ours) Section 3of the statute contains the following:

II

. . .this Act shall not apply to any school district until andunless amaintenance taxhereunder is adopted by majority vote of the resident, qualified, property tax-paying voters of the district who own taxable property therein andwhich has been duly rendered for taxation, voting at an election therefor, and if such tax is so adcpted, then the -- ---- -- provisions of thisAct shalla&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 aproposition such asyou have submitted, whether themaximum annual maintenance tax specified therein be $1.30 or any other amount atorbelow 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 adistrict. This construction of the statute isreflected in the established policy of theAttorney General who has in several instances approved bonds issued by independent school districts under theprovisions of saidArticle 2704e-1 where the authorizedmaximum annual maintenance taxwas less than $1.50.

SUMMARY Article 2784e-1, V.C.S., as amended, applies to an independent school district wherein amaximum 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