**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 $4,000kaluation f'or1933, 00 8, valuation for 1936, a $3,000 valuaand **a** $2,000 valuation for 1939 d of tendering the aaount of taxes, Interest aa shownby the tax rolls, endered **a** sum of money calculated on **a** uniform tax valuation of'$2,000 for each delinquentyear. 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 collectorAnd board Of squAllcAtionAnd haa never Invoked the general taxing ,AtAtutee

relrtlng to the aaaeesmentAnd colleotiogof 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 independentAohooldietriot hs+e Quly Approved the valuatlone for xnuneroue delinquentyearn And tsxes CAlOUlAted on suoh VAlUAtiOnAhove 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 SchoolDIetrIot, And Section 5 thereof I++JA~E ~8 followsr

"Seotlon 5. The saidboard of trustees ehsllbe vestedwith the full management and control of the **free** schoole in aald independent schooldlstrlot and shall **be** vented with all the powers, rights and duties that are providedby general laws for trustees in towns And villages inoorporAtedfor **free** schoolpurposes only, including the powera end manner of taxation, issuing bonda, buying grounds, and buying and ereotingbuildingsAnd ituprovemente and all materials and suppliesfor schoolpurposes."

Arttole **1048,** Revised Civil Statutes of TexAA, 1925, ~0 Amended, readsA8 followal

**“ The**  oounclle of cities-andtowna incorporated Under the ffeneral LAWS ahallvlthln their tri13-0~.7m

asL'L 23-s b ?J-oE-&

ti ZquahbnWam. Balb councils of such citlee and towna shAl1 AlUlUAlly At their firatmeeting or **aa** soon thereAfterAS practloal exercise such disoretion,And if they
so detertnlne

they ahallhave 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 appointedvho shallbe styled the Board of Equrlieation. At the camemeeting said cca~noll

shallby ordinance fix $he time for themeeting of such Board. Before asid Board enters upon its duties, it shsllbe evorn to falth-Xm. T. M. Trlmble - Page 

### 3

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

Article 2791, Revised Civil BtAtuteA of TeaaA, 1925, as amended, reads ALIfollowr~

**“ Them**  iA hereby created the office of aaoemeorand collector **of** each independentschool district,whether creetedby apeclal or general lAv, who shsll be Appointed by the BoArd of Trustees thereaS, and Ahallhave the gamepower And sh.~.ll

pel>io~~~~

the ea.8118

duties with referenoe to the AssessmentAnd collectionof taxes for free rchoolpurpose6 that Are conferredby law upon the 8AAeaaor And collectorof tax05 In And for 6uiy incorporatedcity, town or village, or upon the psrson 

### or officer legallyperforming the duties of such aaaeeaor end colldctor,aud he shall recetve ruoh compensationfor 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 Approvedby the prealdent of the Board, oonditioned for the fAithfU1diAoh&rge of his duties, And that he will pay over to the treasurerof 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 shallperform the dutiee which devolve in euch canerupon the citf council **of** an Incorporatedcity or town, the president of the Boati of Truateee shallperform the duties which devolve in euoh c&ad8 upon the mayor of An IncorporatedcZtg or town,And the couiGyattorney **of** the county in whloh the independent echooldistrict ir locsted, or the city attorney of the lnoorporated city in which aaiddistrict or a part thereof is loCAted shallperform the dutieswNch in such caAeA devolve upon the city attorney of An incorporstedolty
or town under the provlsians of law applicable thereto. It shallbe within ths discretion of the Board of Trueteen of Any independent school. district to nAme An anaeaeor of tsxeewho a’hall ansees the taxAble propertywithin the lklta of the independent schoolHon. 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 assessmenthas been equalizedby 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 succeedingartlole. The said assessor of taxes shall receive a fee of two (2)per cent of the whole amount of taxes assessed by him as ahownby the completed certified tax rolls.”

The enumerated statute8above suffioe to show the legal authority that guides an Independent schooldistrict, such As the Itasoa Independent SchoolDistrict, 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 IndependentBchool District, 123 3. W. (2) 

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

This department held in Attorney General’s OpinionNo. 1352, addressed to Honorable L. **A. Woods,**  State Superintendent,dated October 

### $939,that An independent schooldistrict 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 

### 1938is equivalent to A collateralAttACk thereon snd has no bssia in law. The general rule la that A board of equAliAatlonof an Independent sohooldletrict la “investedwith quasi-judicialpoverat consequently,the value of tsxableproperty As fixed by It is res adjudlcata,And therefore is not subjeot to indirect or collateralattack.’ 40 Tex. Jur. 

### 1561Port Arthur Independent SchoolDistrlot

v. Baumer, 

### 64 5, W. (2) 412 (Court of CivilAppeals). The valuationsApprovedby the severalboards of equAlleAtlon for each of the years 1933 through 1938 are not AEsAllAble except by A suit in oourt.

In view of the foregoing statutesAnd 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