OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

GROVER SELLERS 

ATTORNEY GENERAL 

Honorable T. N. Trimble, First Assistant 

State SuDerlntendent of Publlo Instruotlon 

Austin li, Texas 

Dear Sir: 

a oommon sohbol’kllstrlot which 

leas tbmJ5Q soholastlos be inoorporat<by thsjCoanty Board 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 SupeyLntandent af abhlltree Co&y, 

I am submitting the f’olloving quqs$.on for your oonsideration and o$inion>,, i.,, 

“‘May a &u&m sohobh dietriot vhioh 

has lqsa. than 159 sehola&ios; be lnoorporated by 

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 valuations QS suoh,,a dlatrlot be inoreaasd above those 

for. State andrCounty purpoass?g” 

Db’the above, you are advised that Article 

2742j, Seotion~~ Vernonta Texas Civil StLtutes, provldes a8 follovs t 

“whenever a 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 oounty board of trustoes to 

inoorporate the Mid oommon sohool dlatrlot Into 

an independent sohool dirtriot for sohool pmposes only and furnish tb4 said aount board of 

trustees uith 8urrioi4nt evidenoo tha i the said 

district, vh4a so lnoorporalml, riLl%s finanolally able to carry on high sohool work at a 

reasonable ooat 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.d by general 1av. At the next regular eleotlon o? sohool trustees, the said inoorporatmd distrlot shall eleot a board of aeven trustees, as 

presorlbed by 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 independent shhool dllatrlots lnoorporated by geaera1 lw.' 

It vi11 be observed that no mention is made ia the 8bcve 

artlole o? the number o? soholastlos In the o~mm~a sohool dlatrlot 

and we therefore think that It ir applioable to any oommon sohool 

dlstriot vhloh oan furnish the oounty beard of trwtees with au?- 

fioient ev$denoe that "the said dlstrtot, when 80 lnoorporated, vi11 

be ?InanoIally able to oarry on high sohool work at 4 reasonable 

oost per oaplta.’ 

Said Artiole 27421 also 

aohool dlatrlot lnoorporated unbar 

have all the rights and privileges 

incorporated by general law." Opp 

provides that "an Independent 

the provIsIona o? this lot shall 

of Independent sohool dlstriots 

of the rights possessed by such ._. _ . . 

lndependont soho di8trIots Is the rlgbt to lmvo 1tW o%in aa8as8or 

and colleotor of texes, and when suoh assessor and oolleotor of 

taxes 1s a person other than thaapunty aasossor and OOlleOtOr, 

the valuation of property m4y be greator than the valuation for 

;t;te7;$ 00unty pwp08e8. (~o41-y VS. Cooper, 107 Texas 483, 180 

. . . 

Yours very truly