OFFICE OF THE ATTORNEY **GENERAL OF**  **TEXAS AUSTIN** 

**GROVER SELLERS**  **ATTORNEY GENERAL**  Honorable T. N. Trimble,First Assistant State SuDerlntendentof Publlo Instruotlon Austin li, Texas

Dear Sir:

a oommon sohbol’kllstrlot which leas tbmJ5Q soholastlosbe inoorporat<by thsjCoantyBoard of Truateea, ail&have the authority to oonduot its bu8lilw~ a&an lndependant school diatriot?,. i

i We are in reoeipt oil,yo& I..& of raoant date, read- ing as follows I .\+J ,<.’

“At the requa&% Ron&abl&$ave Shanks Bx Offioio County SupeyLntandentaf abhlltree Co&y, I am submittingthe f’olloving quqs$.on for your oonsiderationand o$inion>,, i.,,
“‘May a &u&m sohobh dietriot vhioh has lqsa.

than 159 sehola&ios;be lnoorporatedby the Oountg Board of !k@ateea, and have the authority--to

aonduot its bwineas as an independent school dirtrlqt? May--h a dlstrlot have its own assasaor anct’oblleotor of taxes, and may the valua

### tionsQS suoh,,a

dlatrlot be inoreaasdabove those for. State andrCountypurpoass?g”

Db’the above, you are advised that Article 2742j, Seotion~~ Vernonta Texas Civil StLtutes,provldes a8 follovst
“whenevera majority of the legally qualified property tax paging voters, together vith a majority

### 82

Honorable T. N. Trfmble, First Assistant, p. **2**

of the trwtaes **resldlng Fn**  a **oomon** sohool distrlot, petltlen the oountyboard of trustoes to inoorporatethe Mid oommon sohool dlatrlot Into an independentsohool dirtriot for sohoolpmposes only and furnish tb4 said aount board of trusteesuith 8urrioi4ntevidenoo tha i the said **district,** vh4a so lnoorporalml, riLl%s finanolally able to carry on high sohoolwork at a reasonableooat per oaplta, the county board of tmstaes my pass an order laoorporating the said **dietriot** and shall appoint a board of truatoes of seven members to serve until the next angular ; eleotlon of sohool dlstrfat tmurtees.aa presor1b.dby general 1av. At the next regular eleotlon o? sohool trustees, the said inoorporatmddistrlot shall eleot a board of aeven trustees,as presorlbedby gener81 law, who shall serve for suoh term as la now prevlded by the general sohool lav or 88 may be hereafter pzwvided. An Independent sohool distrlot inoorporated under the provi8Iona of thI8 Aot shall have all the rights and privllrges of independentshhool dllatrlots lnoorporatedby geaera1 lw.'

It vi11 be observed that no mention is made ia the 8bcve artlole o? the number o? soholastlosIn the o~mm~a sohool dlatrlot and we therefore think that It ir applioable to any oommon sohool dlstriotvhloh oan furnish the oountybeard of trwtees with au?- fioient ev$denoe that "the said dlstrtot,when 80 lnoorporated, vi11 be ?InanoIallyable to oarry on high sohoolwork at 4 reasonable oost per oaplta.’

**Said** Artiole **27421** also aohool dlatrlot lnoorporatedunbar have all the rights and privileges incorporatedby general law." Opp provides that "an Independent the provIsIona o? this **lot** shall of Independentsohool dlstriots of the rights possessed by such

._. _ .. lndependontsoho di8trIots Is the rlgbt to lmvo 1tW o%in **aa8as8or** and colleotor of texes, and when suoh assessor 

### and oolleotorof taxes 1s a person other than thaapunty aasossor and OOlleOtOr, the valuation of propertym4y be greator than the valuation for ;t;te7;$ 00unty pwp08e8. (~o41-y **VS.** 

### Cooper,107 Texas 483, **180**

**. .**  **.** Yours **very truly**