### GENERAL 

## THE ATTORNEY

OFTEXAS

AUSTIN 11. %?EXAS

April 12, 1961

Dr. J. W. Edgar OpinionNo. WW-1039 Commissionerof Education Re: Under the facts stated, State Education Agency whether the Corslcana IndeAustin, Texas pendent School District is entitled to the 1959 taxes collectedby the County Tax Assessor-Collectoron the territoryadded to it by the CountyBoard on August 28, Dear Dr. Edgar: 1959, and related questions.

We are in receipt of your letter requesting our opinion based on the following fact situations, In substanceas follows:

On August 28, 1959, the Board of School Trustees of Navarro County,Texas, on petition from a majority of the qualifiedvoters detached approximately 17 squaremiles of territory from the Blooming Grove Independent School District of Navarro County,Texas, and attached the same to the Corslcana IndependentSchool District of Navarro County, Texas. On the same date the Corsicana Independent School District assumed Its pro rata share of the bonded indebtedness of the Blooming Grove Independent School District and also assumed its pro rata share of the local fund assignment given to Blooming Grove for the schoolyears 1959 and 1960. The children of the area attached attended Corslcana Public Schoolsbeginning in September, 1959, and were providedwith transportationby that school district. A suitwas filed entitled The State of Texas, ex rel, Blooming Grove Independent School District of Navarro County,Texas v. County Board of School Trustees of Navarro County, 334 S.W2d 588 ‘(Clv.App.

1960, error ref. n.r.e.), the purpose of which was to deny the right of the County Board to annex this territory and challenging the legality of the Board's action. The Board's decisionwas upheld by the Court.

Your letter to us further states that it was agreed by the Blooming Grove and the Corslcana Independent SchoolDr. J. W. Edgar, Page 2 

## (W-1039 1

Districts that the 1959 taxes collected from this attached
areawhich was then in controversybe held in escrowby the County Treasureruntil the casewas finally settled in the courts. On OP about August

## 31, 1960, requestwas made that the taxes collected for the year 1959, as well as delinquent taxes for 1959which were to be oollected in the future
on the propertybe paid to the Corsicana Independent School District. The officials of the Blooming Grove Independent School District contend that thesemonies collected for the year 1959 belong to their district and so notified the county authorities. The County Treasurer stillholds these funds.

You asked for an opinion from this office on the following questions:

"1. Under the circumstancesrelated, is the independent schooldistrictflorsicana Independent School Districq entitled to the 1959 taxes collectedby the County Tax AssessorCollector on the territory added to It by the CountyBoard on August 28, 1959?

!'2. Is the independent schooldistrict /_CForsicana

Independent School District f entitled to delinquent taxes collected in the uture on this property?"

In the case of Cadenav. State,

## la5 S.W.

## 367(Civ.App. 1916, error ref.), a schooldistrictwas restrainedby the district court from collecting taxes for the year 1913 because the districtwas not in existence on January 1, 

## 1915. The Court of Civil Appealsheld:

"Allproperty owned on the 1st day of January is subject to any tax authorizedby law,whether such taxes have been authorized theretofore ormay be authorizedduring the year, and can be leviedby the body given the power to levy at any time during the year. Laws naming the time for the levy of taxes aremerely directory, and legal taxes can be leviedwhenever the necessity arises. Laws authorizing taxes are not retrospective so far as the year in which they are authorized is concerned."Dr. J. W. Edgar, Page

## 3 (WW-1039)

In Blewitt v. Megargel Line Ind. School District, et al, 285 S W 271 (Comm. Supreme Court): , opinion adoptedby

itwas concededby all parties that the only question for determinationwas whether or not a taxmay lawfully be levied for schoolpurposesupon property Incorporated Into a district after the first of January of the year in which the samewas taken into the district. The Courtheld that the holding in Cadenav. State, supra,was sound and held further that itwould not be reasonable to conclude that the Legislature intended that no liability for taxes for schoolpurposes shouldarise until a year following the creation of a district. After quoting Article 2865, Revised Statutes, 1911, the Courtheld:

"A considerationof the above statutory provisions In connectionwith all others pertaining to the subject leads to the conclusion that all taxableproperty situated on January lst, of any given year, in a territorywhich is subsequently,during such year, annexed to
an independent schooldistrictunder the provisions of article 2865 of the Statutes 1911, becomes, by such annexation, subject to the taxing power appertaining to suchdistrict, and chargeablewith such taxes for that year as are leviedunder proper authority."

Your attention Is also called to Yorktown Independent School Districtv. Afferbach, 1'2 S.W.2d 130 (Comm.App.1929),
as well as AttorneyGeneral's OpinionNo. O-806 (1939),a copy of which Is attached.

It is our opinion,based on these authorities, that when the order of the Board of School Trustees of Navarro County, Texas,became final, and Corsicana Independent School District assumed its pro rata share of the bonded indebtednessof the Blooming Grove Independent School District and all other terms of Article 2742(f) of Vernon's Civil Statuteswere complied with, Corslcana Independent School District also acquired at the same time the taxing authority over the attached area. It naturally follows that the acquiring district is also entitled to collect the delinquent taxes for that year.

SUMMARY
Corsicana Independent School District is entitled to receive the 1959 taxesDr. J. W. Edgar, Page 4 (WW-1039)

collectedby the County Tax AssessorCollector on the territoryadded to it by the CountyBoard, as well as being entitled to the delinquent taxes on the property for the year 1959.

Yours very truly,

WILL WILSON AttorneyGeneral of Texas

Leon F. Pesek Assistant

LPP:mm

APPROVED

OPINION COMMITTEE W. V. Geppert, Chairman

Iola B. Wilcox W. Ray Scruggs J. Arthur Sandlin Watson C. Arnold

REVIEWED FOR THE ATTORNEY GENERAL

BY: Leonard Passmore