Mr. J. W. Edgar

Commlssloner

of Texas Education Austin, Texas oili- TEXAS

Au~~INH.TEKAS May 10,1965

No- c- 437 Education Agency Re: Under the stated facts, what Is the present llmltatlon In a Junlor College Mstrlct on the amount of tax which may be levied for all purposes? Dear Mr. Edgar:
In your lette? of April 15, 965% you @ve requested

. _ that the Attorney Qeneral answer the followingquestlon:

"In light of Art. 2815h-3b,Sec..2 and the stated phrasing,

of, the ~voted

proposltlons,

may the 'Junior College Mstrlct ln question anniaally levy: 61) for q

alnteknce,of Its schools-- on the 100 valuations;and ln addition, (2 7 O# for the servlclng of bonds--notto exceed 504 on the $100 valuation?" The facts giving rise to the query, as reflected In your request, are that ln February 1962 there were submitted to the qualifiedvoters of Hillsboro~Junlor College Mstrlct of HI11 and Navarro Counties,Texas, two propositions,pursuant td the provisions of Article 2815h-3b,Vernon's Civil Statutes,.

both of which carried ln the election. These two proposltlons were as follows: "PROFOSITIONNUMEER1 "SHALL the Board of Trustees of RIILSBORO JUNIOR COLIZGEDISTRICTOFRILLANDNAVARRO COUNTIES,TEXAS, .havethe power to levy and collect an annual ad volorem

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taxnot to exceed !CRIRTY CENTS, (304) on the one hundred dollarsl valuationof taxableproperty within the Mstrlct for the maintenanceof schools therein,until the ssme shall be discontinued as provided by law?"~,

"PROPOSI!lTON

NUMBER 2 "SRALLthe Board of !Prustees of RILISl33RO

JUNIOR COLLWE DISTRICT OF HILL AND ~NAVARRO COUNTIES,TEXAS, be authorizedto Issue the bonds of said Mstrlct, to the ambuntof FOURHUN?~'FIFTY'JXOUSANDDOUiARS 

### ~s$45WJ~;OO),to become due and payable serially

:
set'fGAh/

. . . .

(The specific

maturity schedulewas
" and shall there be annually levied and colle%d*on all taxableproperty In said District for the current year and annuallythereafterwhile said bonds or any of themare outstanding, a tax sufficientto pay the current .lnterest on said bonds duel"1 and the principalthereof as the same becomes

With this ln mind, then we turn to the real questions Involvedhere: (1) whether the maintenancetax and the bond tax provided for by Article 2815h-3bare to be voted separately and independently of each, or (2) whetherthe amount voted for maintenancelimits the total taxing power of the district for both maintenance and borirposes, so that any bond'tax voted will decrease the amount availablefor maintenance. This office has written various opinions,the latest of which Is Oplnlon 

### v-364 (1947),to which you refer ln your letter,on essentiallythls same questionwith regard to. .A

1 An Identical proposition was held to authorizewhatever tax rate was necessary,up to the legal maximum, Wllkerson v. Otto, 289 S.K2d 411 (Tex.Clv.App. 19%)

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common and independent school districtsand concluded,based on the specific language of the statutesapplicablethereto, that the second of the above interpretations was correct, lie., that the amount of the maintenancetax voted limited the total taxing power of the district for both maintenanceand bond purposes. However, the above mentionedopinion, asthe others which reached similar conclusions, Involved the interpretation **of** statutesother than Article 2815h-3b. The Supreme Court of Texas has construedArticle 2815h3b In the case of San Antonio Union Junior College Mstrict v. Daniel ,146 Tex. 241 206 S,W.2d 995,(1956) Theo -Article 2815h:3b Is completewithin itsel:. llrtTherefore, that article Is exclusiveas to matters regardingwhich Its own pmvlslons are clear, explicitand self-sufficient.
Here we are concernedwith the specific language used In Article 2815h-3b. In this regard, a portion 'of Section 1 and all of Section 2a are pertinentand read as follows:

"Section 1. From and after the passage of this Act, the governing boards of all public Junior Collegesorganized, ,created and eatabllshed

under the laws of Texas, ln any manner, shall have power to Issue bonds for the construction and eijutpment of schoal buildings and the acquisition of sites therefor,and to protide for the interest and shklng ,Z'und

for such bonds by levying of such taxes as will be necessary in thla connection, subject to the limitations hereinafterimposed. Such governing boards shall also have power to 1eVy and collect taxes for theua and maintenance of such Junior Colleges,provided that no bonds shall be Issued and no taxes collecteduntil authorizedby vote of the majority of the qualified voters of the Junior CollegeMstrlct In which such Junior College Is located, at an election called for that purpose In accordance with the provisions of the General Iaw providing for similar elections ln IndependentSchool Mstrlcts. The election for the issuance of such bonds; for the levylngof such tax or.taxes,shall be ordered by 8UCh governlng boardiiponpetition signed by two hundred and flfty(250),or a majority, of the

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Mr. J. W. Edgar, page 4 (C-437 )

qualifiedproperty taxpayingvoters residing in such dlsttict,praying for the Issuanceof such bonds and/or the levying of such tax or taxea.
. . ." (EInphasls

added.)

“ Set- 2a. The OovernlmzHoard of Junior Colleaes. In addition to the levying and collectlngof then- - &ual ad valorem tax not to exdeed One Dollar ,($l) on the One'HundredDollar& ($100)valuationof taxable property within the dl&lck for the malntenance.of schools therein, shall have the power to levy a tax not to exceed Fifty cents (506) on the One Hundred Dollars ($100)valuationof taxable propertywlthln the district for the constructlon and equipmentof school buildingsand the acqulsltlon of sltea.therefor within the limits of the dlsti%ct.when authorizedbv an electionas aforeeonthe One Huridred Dollars ($100)valuationof taxable.property." (Rnph~sls fidded)
In view of the above language, It Is our opinion that the LsglslatureIn enactingArt. 2815tq-3bclearly contemplated that under its provisions, junior college districts can (l)vote amalntenancetaxlnan mum of $1.00 per $100.00 valuation; emountupto amaxl92) that they can separately vote bonds and the taxes necessary for servicing them, not to eziceed

a mazd.mum

of 509! per $100.00 valuation; and 

### (3) that the amount of maintenancetax togetherwith the amount of bond tax of the dlstrlct shall never exceed One Dollar ($1) **on** the Hundred Dollars ($100)valuation of taxableproperty. Accordingly,

our answer to your specificquestion Is ln the affirmative;

Hillsboro Junior College Mstrict of Hill and Navaz%v Counties can, under the phrasing of the voted propositions,

annually levy (1) 'for maintenanceof Its

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schools a taxof 304 per $UIO.OO valuationon taxable property:

and In addition (2) for the servicingof bonds, taxes not to exceed 506 per $100.00 valuationof taxable property.

SUMMARY ------_ In light of Article 2815h-3b and the stated phrasing of the voted propositions, the junior college district in question may annually lev : (1) for maintenanceof Its schools - 30# per $100.00 valuationof taxable property; and In addition (2) for the servicingof bonds - not to exceed 50# on the $100.00 valuationof taxable~property. Respectfullysubmitted, WAGGONER CAFfR Attorney General of Texas
&--ye James **M.** Strock Assistant Attofney anera JEGS:nh APPROWBY: OPINION COMNITTEE
W. V. Geppert; Chairman Paul Phy Braxidon

Rldkett Llnward Shivers Malcolm Quick APPROVEDFORTHl!~~A!l!'l9RNEYGENERAL BY: Stanton Stone

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