Hon. Bevington Reed Opinion No. M-998 

Commissioner 

Coordinating Board, Texas Re: Meaning of term "taxable 

College & University System property valuation", as 

P. 0. Box 12780. Capitol Station used in Section 130.032, 

Austin, Texas 78711 Texas Education Code, and 

related questions. 

Dear Dr. Reed: 

Your recent letter requesting the opinion of this office 

concerning the referenced matter poses the following questions 

concerning Section 130.032 of the Texas Education Code: 

"What is the meaning of the term ',taxable 

property valuation'? Does it mean the same as 

'assessed valuation' and 'assessed property 

valuation'? Is it mandatory that only the last 

assessed valuation as determined by the county 

government be used in the case of a county junior 

college district?" 

Section 130.032, Texas Education Code (Acts 62nd Leg., R.S., 

1971, ch. 1024, p. 3285) provides, in part, as follows: 

"In order for any territorial unit set out 

in Section 130.031 of this code (dealing with 

the establishment of union, county, or jointcounty junior colleges) to establish the applicable 

type of junior college, the proposed district must 

have a taxable property valuation of not less than 

$30 million in the next preceding year and a total 

scholastic population of not less than 3,000 in 

the next preceding school year, provided a proposed 

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Honorable Bevington Reed, page 2 (M-998) 

district may have less than 3,000 scholastics but 

not less than 2,000 scholastics in the next preceding school year: 

"(1) if the proposed,district includes a 

county which 

"(A) has a population of not less than 8,000 

nor more than 8,500 inhabitants according to the 

last preceding federal census: 

"(B) has an assessed valuation of at least 

$60 million . . ." (Emphasis added.) 

It is to be noted that both Section 130.011 (dealing with 

the establishment of an independent school district or a city 

junior college) and Section 130.091 (dealing with the creation 

of regional college districts) of the Texas Education Code use 

the term "assessed property valuation" as the criterion for the 

establishment of the educational institutions covered by their 

provisions. 

It has been held that the term "value of taxable property" 

and "assessed valuation" are synonymous. State v. Board of 

Com'rs., 185 P. 4,56, 457 (Mont-Sup. 1919). Also, the Supreme 

Court of Indiana has stated that: 

"It is our judgment that 'the value of the 

taxable property' within the meaning of Article 13, 

Section 1, supra, is the assessed value of the 

property as determined by the last complete assessment for State and County taxes, previous to the 

incurring of the proposed indebtedness." Allen v. Van Buren 

Township of Madison County, 184 N.E.2d 25,31 (Ind. Sup. 

1962.) 

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Honorable Bevington Reed, page 3 (M-998) 

See, generally, 4 Words and Phrases 709-10 (Penn-Ed.); 44 Words 

and Phrases 108-09 (Penn. Ed.): and the annotation entitled 

"Meaning of term 'assessment' or 'assessed valuation' when used 

as basis of tax or debt limit" in 156 A.L.R. 594 (1945). See 

also Eldridge v. City of Bellingham, 179 P. 109 (Wash.Sup. 1919). 

and N. W. Halsey & Co. v. City of Belle Plaine, 104 N.W. 494 

(Iowa Sup. 1905). 

The term "assessed valuation" has been defined as the "value 

on each unit of which a prescribed amount must be paid as property 

taxes", Black's Law Dictionary 149 (4th Ed. 1951). and also as 

"the consummated act of all the agencies employed in determining 

the amount and value of property available for taxation." St.Iqnace 

City Treas. v. Mackinac Co. Treas., 16 N.W.Zd 682 (Mich.Sup. 1944). 

We are of the opinion that the doctrine of noscitur a 

sociis is applicable to your query. Tha,t doctrine holds that 

"the meaning of a doubtful word may be ascertained by reference 

to the words associated, with it". 53 Tex.Jur.Zd 221, Statutes, 

Section 154. 

It has been pointed out hereinabove that Sections 130.011 and 

130.091 of the Education Code speak in terms of "assessed property 

valuation". Section 130.032, the one here at issue, speaks in 

terms of both "taxable property valuation" and "assessed valuation". 

Though each of the foregoing terms is different from the others, 

they all deal with the same subject and serve the same purpose, 

i.e. the setting of criteria for the establishment of various kinds 

of junior college districts. 

Applying the doctrine of noscitur a sociis, we are of the 

opinion that the terms "taxable property valuation", "assessed 

valuation", and "assessed property valuation", are used interchangeably, are all used in their commonly accepted meaning and 

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Honorable Bevington Reed, page 4 (M-998) 

all mean the same thing: assessed property valuation. 1 

In accordance with the foregoing, and in answer to your first 

two questions, you are advised that the term "taxable property 

valuation". as used in Section 130.032 of the Education Code, 

means the same thing as "assessed valuation" and/or "assessed 

property valuation", as those latter terms are commonly used and 

understood. 

In answer to your third question, the portion of Section 

130.032 quoted and underscored, supra, clearly makes it mandatory 

that only the last assessed valuation determined by the county 

government in the next preceding year may be used in meeting the 

criteria for establishment of a county junior college. No 

alternative means, by which another assessed valuation could be 

used, is set forth in the Section. 

Your third question is, therefore, answered in the affirmative. 

SUMMARY 

(1) The term "taxable property valuation", 

as used in Section 130.032, Texas Education 

Code, is synonymous with the terms "assessed 

valuation" and "assessed property valuation," 

as those latter terms are commonly used, 

understood and accepted. 

1. We note that the immediate predecessor of Section 130.032, 

Acts 61st Leg., R-S., Ch.770. p. 2288, uses the term 

"combined taxable wealth" as the criteria for the establishment of a union, county, or joint county junior 

college district. The use of this term is in accord with 

our interpretation of "taxable property valuation" set 

forth herein. 

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Honorable Bevington Reed, page 5 (M-998) 

(2) Only the last assessed valuation, 

as determined by the county government in the 

"next preceding year", may be used as one of 

the criteria for the establishment of a county 

junior college district. 

Prepared by Austin C. Bray, Jr. 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

Kerns Taylor, Chairman 

W. E. Allen, Co-Chairman 

Hal Sharpley 

Jim Bramdhurst 

James McCoy 

Roland Allen 

SAM MCDANIEL 

Staff Legal Assistant 

ALFRED WALKER 

Executive Assistant 

NOLA WHITE 

First Assistant 

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