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 themeaning of the term ',taxable property valuation'? Does itmean the same as 'assessedvaluation' and 'assessedproperty valuation'? Is itmandatory 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 (Acts62nd Leg., R.S., 1971, ch. 1024, p. 3285)provides, inpart, as follows:

"Inorder for any territorial unit set out in Section 130.031 of this code (dealingwith the establishment of union, county, or jointcounty junior colleges) to establish the applicable type of junior college, theproposed district must have a taxable property valuation of not less than $30million in the next preceding year and a total scholastic population of not less than 3,000 in thenext preceding school year, provided aproposed

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district may have less than 3,000 scholastics but not less than 2,000 scholastics in the next preceding school year: "(1) if theproposed,district includes a county which "(A)has apopulation of not less than 8,000 normore than 8,500 inhabitants according to the last preceding federal census: "(B)has an assessed valuation of at least $60million
. . ." (Emphasisadded.)
It is tobe noted thatboth Section 130.011 (dealingwith the establishment of an independent school district or a city junior college) and Section 130.091 (dealingwith 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.
Ithas 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 isour judgment that 'thevalue of the taxable property' within themeaning ofArticle 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 theproposed indebtedness." Allen v.Van Buren Township ofMadison County, 184N.E.2d 25,31 (Ind.Sup. 1962.)

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See, generally, 4Words and Phrases 709-10 (Penn-Ed.); 44Words and Phrases 108-09 (Penn.Ed.): and the annotation entitled "Meaning of term 'assessment' or 'assessedvaluation' when used asbasis of tax or debt limit" in 156A.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, 104N.W. 494 (IowaSup. 1905). The term "assessed valuation" has been defined as the "value on each unit ofwhich aprescribed amount must be paid asproperty taxes", Black's Law Dictionary 149 (4thEd. 1951). and also as "the consummated act of all the agencies employed indetermining the amount and value ofproperty available for taxation." St.Iqnace City Treas. v. Mackinac Co. Treas., 16N.W.Zd 682 (Mich.Sup. 1944).
We are of the opinion that the doctrine of noscitur a sociis isapplicable toyour query. Tha,tdoctrine holds that "themeaning of a doubtful word may be ascertained by reference to thewords associated,with it". 53Tex.Jur.Zd 221, Statutes, Section 154.
Ithas 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 onehere at issue, speaks in terms ofboth "taxable property valuation" and "assessed valuation". Though each of the foregoing terms isdifferent from the others, they all deal with the same subject and serve the samepurpose, 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 "taxableproperty valuation", "assessed valuation", and "assessed property valuation", are used interchangeably, are all used in their commonly accepted meaning and

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allmean the same thing: assessed property valuation.1

In accordance with the foregoing, and in answer toyour first two questions, you are advised that the term "taxableproperty 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 toyour third question, theportion of Section 130.032 quoted and underscored, supra, clearly makes itmandatory that only the last assessed valuation determined by the county government in the next preceding year may be used inmeeting the criteria for establishment of a county junior college. No alternative means, by which another assessed valuation couldbe 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 aunion, county, or joint county junior college district. The use of this term is inaccord with our interpretation of "taxableproperty valuation" set forth herein.

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(2) Only the last assessed valuation, as determined by the county government in the "nextpreceding year", may be used as one of the criteria for the establishment of a county junior college district.

Prepared byAustin C.Bray, Jr. Assistant Attorney General APPROVED: OPINION COMMITTEE Kerns Taylor, Chairman W. E.Allen, Co-Chairman Hal Sharpley Jim Bramdhurst James McCoy RolandAllen SAMMCDANIEL Staff LegalAssistant
ALFRED WALKER Executive Assistant
NOLAWHITE First Assistant

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