OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Honorable T. M. 

First Asalatant 

Austin, Texas 

Dear Sir: 

Trlmble 

Superintendent 

Opinion lo. O-6826 

Re: Has a taxpaye 

n have beansmittal to which 

m Hr. L. w. WiaIs, requesting an 

acts summarized 

llnquent taxpayer 

t, owes delinquent 

01 tax records 

ted on a $4,000 kaluation f'or 1933, 

00 

8, 

valuation for 1936, a $3,000 valuaand a $2,000 valuation for 1939 

d of tendering the aaount of taxes, 

Interest aa shown by the tax rolls, 

endered a sum of money calculated on a 

uniform tax valuation of' $2,000 for each delinquent year. 

He ignores the valuation8 approved by the boards hi equallzation for the years 1933 through 1938. 

The Itasca Independent School District has 
.” 

Hon. T. M, Trimtile - Page 2 

lte ovn tax eystem, including its own tax collector And board 

Of squAllcAtion And haa never Invoked the general taxing 

,AtAtutee relrtlng to the aaaeesment And colleotiog of Strte, 

county and oommon school diatrlct taxes, 

The question submitted for ow deter&nAtion 

" irt RACI A delinquent taxpayer the right to change the VACUAtion of hle own propeptg for school tax purposea, after the 

boards of equAliratLon of An independent Aohool dietriot hs+e 

Quly Approved the valuatlone for xnuneroue delinquent yearn 

And tsxes CAlOUlAted on suoh VAlUAtiOnA hove become dalinquent? 

Benate Bill 314, Chapter 135, General LAWS of 

Texan, passed at the regular session of the 29th Legialoture, 

1905, page 328 of suoh lAwA, created the ftA8OA Independent 

School DIetrIot, And Section 5 thereof I++JA~E ~8 followsr 

"Seotlon 5. The said board of trustees 

ehsll be vested with the full management and control 

of the free schoole in aald independent school dlstrlot and shall be vented with all the powers, rights 

and duties that are provided by general laws for 

trustees in towns And villages inoorporAted for free 

school purposes only, including the powera end manner 

of taxation, issuing bonda, buying grounds, and buying 

and ereoting buildings And ituprovemente and all materials and supplies for school purposes." 

Arttole 1048, Revised Civil Statutes of TexAA, 1925, 

~0 Amended, reads A8 followal 

“The oounclle of cities-and towna incorporated Under the ffeneral LAWS ahall vlthln their 

tri13-0~.7m asL'L 23-s b ?J-oE-& ti ZquahbnWam. Balb 

councils of such citlee and towna shAl1 AlUlUAlly 

At their firat meeting or aa soon thereAfter AS 

practloal exercise such disoretion, And if they 

so detertnlne they ahall have the authority to appoint three (3) oommiealonera, eaoh A qualified 

voter, a realdent, and property owner of the city 

or town for which he is appointed vho shall be 

styled the Board of Equrlieation. At the came meeting said cca~noll shall by ordinance fix $he time 

for the meeting of such Board. Before asid Board 

enters upon its duties, it shsll be evorn to falth- 
Xm. T. M. Trlmble - Page 3 

fully And intpAX'tiAlly diecharge All dUti&l incumbent upon it by &v as such Board.” 

Article 2791, Revised Civil BtAtuteA of TeaaA, 

1925, as amended, reads ALI followr~ 

“Them iA hereby created the office of 

aaoemeor and collector of each independent school 

district, whether creeted by apeclal or general 

lAv, who shsll be Appointed by the BoArd of 

Trustees thereaS, and Ahall have the game power 

And sh.~.ll pel>io~~~~ the ea.8118 duties with referenoe 

to the Assessment And collection of taxes for free 

rchool purpose6 that Are conferred by law upon the 

8AAeaaor And collector of tax05 In And for 6uiy 

incorporated city, town or village, or upon the 

psrson or officer legally performing the duties 

of such aaaeeaor end colldctor, aud he shall recetve 

ruoh compensation for hls eervloes ae the Board of 

Tpuatees may allow, except in cities and towns 

provided for, not to exceed four (4) per ceut of 

the whole amount of taxes received by him. He shall 

give bond in double the estimAt.ed Amount of taxes 

coming ~nnuAl1~ into his haada, payable ta And to 

be Approved by the prealdent of the Board, oonditioned for the fAithfU1 diAoh&rge of his duties, 

And that he will pay over to the treasurer of the 

Board All funds oom&ng Into his handa by virtue of 

hls office As such aa8emor And collector; provided thAt 

In the enforced collection of taxeei the BOAZYI of TnrrteeA 

shall perform the dutiee which devolve in euch caner upon the citf council of an Incorporated city or town, 

the president of the Boati of Truateee shall perform the 

duties which devolve in euoh c&ad8 upon the mayor of An 

Incorporated cZtg or town, And the couiGy attorney of 

the county in whloh the independent echool district ir 

locsted, or the city attorney of the lnoorporated 

city in which aaid district or a part thereof is loCAted shall perform the duties wNch in such caAeA 

devolve upon the city attorney of An incorporsted olty 

or town under the provlsians of law applicable thereto. 

It shall be within ths discretion of the Board of 

Trueteen of Any independent school. district to nAme 

An anaeaeor of tsxee who a’hall ansees the taxAble 

property within the lklta of the independent school 
Hon. T. M. Trimble - Page 4 

district within the time and In the Eanner provided by existing laws, in so far as they Are 

applicable, and when said assessment has been 

equalized by a Board of EquAlleatlon appointed 

by the Board of Trustees for that pullpose, shall 

prepare the tax rolls of ssld district and shall 

duly sign and certify same,to the county tax 

oollector, or the olty tax collector as provided 

for In the succeeding artlole. The said assessor 

of taxes shall receive a fee of two (2) per cent 

of the whole amount of taxes assessed by him as 

ahown by the completed certified tax rolls.” 

The enumerated statute8 above suffioe to show 

the legal authority that guides an Independent school district, 

such As the Itasoa Independent School District, in the AssesAment of its tnxea. “When the actions of tax officiala are 

regular, they are final as to valuations.” Republio Insurance Company v. Highland Park Independent Bchool District, 

123 3. W. (2) 784, error dismissed in 125 S. W. (2) 270. 

This department held in Attorney General’s 

Opinion No. 1352, addressed to Honorable L. A. Woods, State 

Superintendent, dated October $939, that An independent 

school district haa the power to establish its own tax 

system. A copy of that opinion la hereto attaohed. 

Mr. Wilkinson’s act in changing the valuations 

for 1933 through 1938 is equivalent to A collateral AttACk 

thereon snd has no bssia in law. The general rule la that A 

board of equAliAatlon of an Independent sohool dletrict la 

“invested with quasi-judicial poverat consequently, the value 

of tsxable property As fixed by It is res adjudlcata, And 

therefore is not subjeot to indirect or collateral attack.’ 

40 Tex. Jur. 1561 Port Arthur Independent School Distrlot 

v. Baumer, 64 5, W. (2) 412 (Court of Civil Appeals). The 

valuations Approved by the several boards of equAlleAtlon 

for each of the years 1933 through 1938 are not AEsAllAble except by A suit in oourt. 

In view of the foregoing statutes And rules of 

law, it is the opinion of th3.a department that A delinquent 
- . . 

Bon. T., M, Trimble - Page 5 

taxpayer has no lawful authority to change the valuations on 

his property after such valuations have been approved by a 

board of equalization of an independent sahool dietriot and 

after taxee based upon suoh valuations have become delinquent. 

The fact that Mr. Vllkiason ohose a uniform valuation haa no 

effeot upon our conolu~lonr It, .therefore, follovs that the 

Tax Collector of the Itaeca Independent School Dietriot is 

correct in its position of demanding the uuount of taxee that 

have aaorued againet Mr. l?ilklnsonle property at the valuations 

approved by previoue boards of equalisation. 

Your9 very truly 

JFrbt 

Aselsturt