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 

Dear Mr. Edgar: all purposes? 

In your lette? of April 15, 965% you @ve requested . _ that the Attorney Qeneral answer the following questlon: 

"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: 

6 

1) for q alnteknce,of Its schools-- 

on the 100 valuations; and ln addition, (2 7 

O# 

for 

the servlclng of bonds--not to 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 qualified voters 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, 

.have the power to levy and collect an annual ad volorem 

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Mr. J. W. Edgar, page 2 (C-437 ) 

taxnot to exceed !CRIRTY CENTS, (304) on the one 

hundred dollarsl valuation of taxable property 

within the Mstrlct for the maintenance of 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 authorized to Issue the bonds of said Mstrlct, 

to the ambuntof FOURHUN?~'FIFTY'JXOUSANDDOUiARS 

~s$45WJ~;OO), t o b ecome due and payable serially 

: 

set'fGAh/ . . . . 

(The specific maturity schedule was 

" and shall there be annually levied and 

colle%d*on all taxable property In said District 

for the current year and annually thereafter while 

said bonds or any of themare outstanding, a tax 

sufficient to pay the current .lnterest on said 

bonds 

duel"1 

and the principal thereof as the same becomes 

With this ln mind, then we turn to the real questions 

Involved here: (1) whether the maintenance tax and the bond 

tax provided for by Article 2815h-3b are to be voted separately and independently of each, or (2) whetherthe amount voted 

for maintenance limits the total taxing power of the district 

for both maintenance and borirposes, so that any bond'tax 

voted will decrease the amount available for maintenance. 

This office has written various opinions, the latest of 

which Is Oplnlon v-364 (1947), to which you refer ln your 

letter, on essentially thls same question with regard to. 

.A 

1 An Identical proposition was held to authorize whatever 

tax rate was necessary, up to the legal maximum, Wllkerson 

v. Otto, 289 S.K2d 411 (Tex.Clv.App. 19%) 

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Mr. J. W. Edgar, page 3 (C-437 ) 

common and independent school districts and concluded, based 

on the specific language of the statutes applicable thereto, 

that the second of the above interpretations was correct, lie., 

that the amount of the maintenance tax voted limited the total 

taxing power of the district for both maintenance and bond 

purposes. However, the above mentioned opinion, asthe others 

which reached similar conclusions, Involved the interpretation 

of statutes other than Article 2815h-3b. 

The Supreme Court of Texas has construed Article 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 complete within itsel:. 

llrt 

Therefore, that article Is exclusive as to matters regarding which 

Its own pmvlslons are clear, explicit and self-sufficient. 

Here we are concerned with the specific language used 

In Article 2815h-3b. In this regard, a portion 'of Section 1 

and all of Section 2a are pertinent and read as follows: 

"Section 1. From and after the passage of this 

Act, the governing boards of all public Junior 

Colleges organized, ,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 hereinafter imposed. 

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 collected until 

authorized by vote of the majority of the qualified 

voters of the Junior College Mstrlct 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 Independent School Mstrlcts. The 

election for the issuance of such bonds; for the 

levylngof such tax or.taxes,shall be ordered by 

8UCh governlng boardiipon petition signed by two 

hundred and flfty(250), or a majority, of the 

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. . 

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

qualified property taxpaying voters residing in 

such dlsttict, praying for the Issuance of such 

bonds and/or the levying of such tax or taxea. . . ." 

(EInphasls added.) 

“Set- 2a. The Oovernlmz Hoard of Junior Colleaes. 

In addition to the levying and collectlngof then- - 

&ual ad valorem tax not to exdeed One Dollar ,($l) 

on the One'Hundred Dollar& ($100) valuation of 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) valuation of taxable 

property wlthln the district for the constructlon 

and equipment of school buildings and the acqulsltlon of sltea.therefor within the limits of the 

dlsti%ct. when authorized bv an election as aforeeon the One Huridred Dollars ($100) valuation of taxable.property." (Rnph~sls fidded) 

In view of the above language, It Is our opinion that 

the Lsglslature In enacting Art. 2815tq-3b clearly 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 maintenance tax together with the 

amount of bond tax of the dlstrlct shall never exceed One 

Dollar ($1) on the Hundred Dollars ($100) valuation of 

taxable property. 

Accordingly, our answer to your specific question 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 maintenance of Its 

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-- . 

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

and In addition (2) for the servicing of bonds, taxes not to 

exceed 506 per $100.00 valuation of 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 maintenance of Its schools - 30# per $ 100.00 

valuation of taxable property; and In addition 

(2) for the servicing of bonds - not to exceed 

50# on the $100.00 valuation of taxable ~property. 

Respectfully submitted, 

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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