THE ATTORNEY GENERAL 

OFTEXAS 

AUSTIN 11. %?EXAS 

April 12, 1961 

Dr. J. W. Edgar Opinion No. WW-1039 

Commissioner of 

Education Re: Under the facts stated, 

State Education Agency whether the Corslcana IndeAustin, Texas pendent School District is 

entitled to the 1959 taxes 

collected by the County Tax 

Assessor-Collector on the 

territory added to it by the 

County Board 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 substance as 

follows: 

On August 28, 1959, the Board of School Trustees of 

Navarro County, Texas, on petition from a majority of the 

qualified voters detached approximately 17 square miles of 

territory from the Blooming Grove Independent School District 

of Navarro County, Texas, and attached the same to the 

Corslcana Independent School 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 school years 1959 and 1960. 

The children of the area attached attended Corslcana Public 

Schools beginning in September, 1959, and were provided with 

transportation by that school district. A suit was 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.W 2d 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 decision was upheld by the Court. 

Your letter to us further states that it was agreed 

by the Blooming Grove and the Corslcana Independent School 
Dr. J. W. Edgar, Page 2 (W-1039 1 

Districts that the 1959 taxes collected from this attached 

area which was then in controversy be held in escrow by 

the County Treasurer until the case was finally settled in 

the courts. On OP about August 31, 1960, request was made 

that the taxes collected for the year 1959, as well as delinquent taxes for 1959 which were to be oollected in the future 

on the property be paid to the Corsicana Independent School 

District. The officials of the Blooming Grove Independent 

School District contend that these monies collected for the 

year 1959 belong to their district and so notified the county 

authorities. The County Treasurer still holds these funds. 

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

"1. Under the circumstances related, is 

the independent school district florsicana Independent School Districq entitled to the 1959 

taxes collected by the County Tax AssessorCollector on the territory added to It by the 

County Board on August 28, 1959? 

!'2. Is the independent school district 

/_CForsicana Independent School District 

f 

entitled 

to delinquent taxes collected in the uture on 

this property?" 

In the case of Cadena v. State, la5 S.W. 367 (Civ.App. 

1916, error ref.), a school district was restrained by the 

district court from collecting taxes for the year 1913 

because the district was not in existence on January 1, 

1915. The Court of Civil Appeals held: 

"All property owned on the 1st day of 

January is subject to any tax authorized by 

law, whether such taxes have been authorized theretofore or may be authorized during 

the year, and can be levied by the body 

given the power to levy at any time during 

the year. Laws naming the time for the levy 

of taxes are merely directory, and legal 

taxes can be levied whenever 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 adopted by 

it was conceded by all parties that the only 

question for determination was whether or not a tax may lawfully be levied for school purposes upon property Incorporated 

Into a district after the first of January of the year in 

which the same was taken into the district. The Court held 

that the holding in Cadena v. State, supra, was sound and 

held further that it would not be reasonable to conclude that 

the Legislature intended that no liability for taxes for 

school purposes should arise until a year following the creation of a district. After quoting Article 2865, Revised 

Statutes, 1911, the Court held: 

"A consideration of the above statutory 

provisions In connection with all others pertaining to the subject leads to the conclusion 

that all taxable property situated on January 

lst, of any given year, in a territory which 

is subsequently, during such year, annexed to 

an independent school district under the provisions of article 2865 of the Statutes 1911, 

becomes, by such annexation, subject to the taxing power appertaining to such district, and 

chargeable with such taxes for that year as 

are levied under proper authority." 

Your attention Is also called to Yorktown Independent 

School District v. Afferbach, 1'2 S.W.2d 130 (Comm.App. 1929), 

as well as Attorney General's Opinion No. 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 indebtedness of the 

Blooming Grove Independent School District and all other terms 

of Article 2742(f) of Vernon's Civil Statutes were 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 taxes 
Dr. J. W. Edgar, Page 4 (WW-1039) 

collected by the County Tax AssessorCollector on the territory added to it 

by the County Board, as well as being 

entitled to the delinquent taxes on the 

property for the year 1959. 

Yours very truly, 

WILL WILSON 

Attorney General 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