OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
**GROVER SELLERS**  **ATIORNLY G~NSRAL** 

Honorable **Robert** county i4ttomty Etrldlmn, Totar Dear Slrr 1. Cherry

a by reaolutioa 48 rtoovsrtd rraa relly arrived 

## at 4 given **gaer** of

a, is a resolution pansad **by** 8 andRstatement or fecta,
udftors has audited the books of a your oounty sad as a rtoult **0r** safd audit, that ml& tax aollsator fniled to account ry for ell **or** tho school tares colltottd by al alnount **0r** taxta oollsatetd and not account5 1935, 18 ln the ag&-rtgntt rumof ~e,839.16 or has been datmnlatd to be dus th arorgan strict and :Z 738.16 is due to the eomon school dlstrlot8 **0r** the county colitctlvsl,. Since the dtllnc,uant tax roll8 drs ia bad shape, end it 18 found thst it ~111 br dirricuit 6nd~X~~I~VIBto dboorer acourottiy the amount Out **dr** the tote1 muarsoovarsd rt,lch lrhould be ored ted to eaah lndlvldual comaonschool district In tP.:soouaty, ths aounty board of school truotces hsa psstd a resolution whsrtby ths, county vuprintandentBon. Robert F. Cherry, April 8, 1959, Aga E

la authorlrrd and lastruatod todlatrlbuta $100 of the mcney reoovrrod to the Korgan Indapradent School Dlatrlot and the balance to tha oomon l

e?ool dlatrlotaocordln~ totheir l eaoead rsluatlonaror the yaar 1938to be orsdlttd to thtlr local aalnttntnar aad.riaklng fund Lnrtaad ot makingso audit to datermlnt the rust l mount:dut eeoh dlatrlot and lnr!ruotlng the oountr dapoaltory 

## to oredlt eaoh oonnonl ohool dlatrltt rlth the amountof tame collrctad rrim l

uoh school dietriot. Artlole L7Ws Rarirrd Civil Statutra, lVe5, prorldtr that the oommls8lonora~ oourt~ahall lrry thr oomnonaohool dlatrlot taxes at the aermetlru or lawlag tarts ror oountp purpoata, an4 it 18 rurther ~rovld56 SD **roil-3**

“.
. . Thetax aaaoaaor shall aam8aesaid trx as other taxes nrt aaeaaeed and makean l batraot showing 

### the amount

or 

### l poolal ~XSS 666e660d 

### l galnat oath rohool dlatrlot in his oouetp and furnish the aema to the oountr 

### l uytrlnttdmt on or bsrorr the first day of se;)twaber of the year rot wtloh aald taxes era arsearrd . . . The teatcollaotor aball collrot aald taxes es other taxoa are 0011ected. The tax l66ISIDC shall reoelvt 6 OOm6iSSion
**0r** OnI-b&if 0r 0110ptroent ror aas6aain~ 6Uoh tax, and the tas oolleotor a c~mlerlon or one-halt of one per’rant ror oollaotlag the l emo. The 

## tax oollootor shall paf all said taxes to the oounty trtnauror, and l ald tre8aurer abell Oredlt aaob l ohool diatrlct dth the mouat b6longing to it, and pay out tho aemo ln aocordanco ulth l~.~ Arti e888, ROYid ciTi1 SthitOS, lwio deriW8 the tern *county treasurer* as roilom

“The

## tan8 ‘countytreasurer* sod *county treasury', as ured In all prorlalona of ler relating to l ohool funds, shall be construed to atan the OountydrFOSit0~. Thr com~laalonera oourt ahall file rlth the Steto Department or :dua~tlon a OO~Jor the bond of said dopoaltoq to cover 8CbODl anda. Hocom!nlaalon shall be ,mld for recalving sod dlsburelne school fuada.a The **r0reg0ing** artlalsa clearly damon6trr?to that It waenot rltilln tho oontemmplatlon or the LeglslatUro that the county aohool board or any other OfflCtr6 rhould X&S sny SllOC2tiOn or tr266ier Of the local tame oollsoted In the COpI-ZDll school diatrlata ot tho county. Timee taxes when ODl~aCted tom a prticular l ohool dlatrlot are to be :laced toths credit of such l ohool QlatrlCt to be uredHoR. Robert F. Cherry, A,ril 8, 1~39, Page b

for SOhO purpoara in that dlatrlot. Tho mora tact that ths taxoa larlod in the various oommon l

ohool dlatrlcta maybo colloctwl by the ode prroa or Oirlosr does not thangt thr chnraotar Or three Honda nor would they loo66 thrlr ldimtltr.

In Uataon t. IS1~660 County, (T.C.A. lOId), PO28. 8. Ub, It was hold that tho oounty was not ruthorlrrd to bring l ult 

### l galnat a county tax oollaotor to rto over l chDol funds ooIlooto6 for oomaon school diatricta under faata l lml&r to thoao proamtod here, but that tho trusttar of the vr.rloua comon school dlatrlota wore the proper psrtlaa plelntlff to reoovtr suah runda.

Our school fare contain varlo88 provialona authorizing tho county board of trustroe and the oounty ruprrlntandrnt to 

### l pport&on

ateta and county avallabld l ohDol funds 6mohg the various dlstrlota but ln raoh lmtsnoa thr funds whloh arn apportioned to the dlatrlota by therm offlOor h%vsbarn 6:portlonod to or collected by the oounty rraa unit and thon dlrldod anont tho dlatriotala tho **CDUntJ.** In each lnstence, tho rprolflo method and baala ror asklry such apportlqment la prorldadlotho 

### l tatutoa, and Artlclo 9699 oontalns the further provlalon thnt *no part of the school fundr 

### l pportlonrd to any dlstrlot or county shall be trsnafarrrd to any other dlatrlot or countyIm except aa provldod by the tranrfrr statutaa.

It ‘18aanlfost that an crrbitrary distribution of looal aobool taxoa, oollooted by the oomnonschool dlatrlota over a.parlod

_.**or** yaars, Baaod on17 upon the aaaosatd valuation for,ono glraa foar would l

frocta trunsfer of a ,;ortlon or auoh run.36 frog ow :I:i3.’ ~ dlatrlot to the Barnsilt Of another, and wa hare bean unoblo to fled any statutory PUthDri66tlOn for auoh actloo on the part of the county board or l

ohool trusteaar ~!sare of the **o~lnlon** that your qurstlon should ba alllrrrer4 in tho negatlvr.
Yoursvery 

### truly

CCC:E: lw m A?iwVED (3) GWA.LD

c. XhNN ATTCiiliZY OT.NIik.L

CF**TiXhS**