OFFICE OF THE ATTORNEY GENERAL OF TEXAS * 

AUSTIN 

Iionorabls Riobard 6. :-dorrlr 

County Attorney 

Aria4 trong Count7 

Claude, Tsx44 

kZ4 4r4 in r0a4i 

reqaeetlng the opinion of 

patit a8 rtolioa: 

e(rant4d to Ara~trong 

by saeh dlrtriot rOr the 

ail~Il.xqg and froa the tiaa 

arbrr 14, 1939, Carson Count7 

d by It upon the property 

ct, in Carema County, to rrald 

1 Matrlat. At a larrting or tha 

rd of 8ehcml Tru46444, h4ld I)404arOu0dng ordrrr were snt4rrd: 

oa to ba eonrltiarsd by th4 County Efoax-3 

or Trort440 or Carson ccmnty, Texae, the sstt4r or 

aehool Tax48 ooll44t4d on tsrrltory in Carron County 

knomn aa f&awn 6ohocG Clotriot 12A on tha tax 401- 

leetor's orrlce, +ioh has heretoforr bren paid to 

tht, aahoola or Arnmtron$ county, Tazas, and the 8llid 

Board or mrt40s bsing tuubla to rind that 8aaa 
Honorable i?lehard S. .Rorrfs, Page 2 

tarritorf u44 ever lsgnl3.y tren4ierr.d to biriastrong County ror School tax parpore and that 

if snzoh territory were 40 tr4n4ferred th4t it 

4bould be at thla tlae returned to Carson County 

Taxes. 

"%otion we4 mad4 by c. R. Harrell and 4eoended by Ben VoGrrg~or that the County SupsrlntenOent ah411 not remit the tax money to !mutrong 

County, Tsxas on 44ld territory 4nQ that he sake 

a thorough lnvaatlgatlon aa to th4 legal etatus 

or suah territory an4 that lr he finds that It 

~48 4ter transrerred to Armetrong County, T4x44 

that he tske all poeslble otep4 to h4ra said territory transrerre6 back to Carson County.' 

*The County Superintendent or Carson County, 

upon authority or the abwr orQ4r ia now holdlag 

tav ohsolca one ror $27.36, the other for #lb.&O, 

both papable to Amstroag County Sohool Dl4triot 

50. 12, belne part or 1939 taxes OOlleoted by th4 

Tux Collsetor of Careon County upon property in 

that oousty sltuetsd within &An County Llnr 

School Matriot. Relraee of rach oheoks to &m4trong County authoritler ha4 been refuured 4tter 

personal Uanand. Armstrong County rohool aufihorIt144 have not consented to eny change in said 

county line school dlatriot. 

" 

. . . . 

"1. Under the above quoted order app4erlng 

in thr alnutsr or the Carron County Sohool Board 

of Truateee, oan the County Superlntandsnt ‘ili&hlly 

wlthh~l@~papaant of taxer ooll4oted upon th4t 

territory In Careon ~County 4ituated wlthk th4 

oaunty line rchool dlatriot? 

-2. Under Artlole 2744 should not taxes oolleotea by Car4on County Tax Collector be, by hia, 

paid dlreotly to Armstrong County Superintendent 

instead or being raalttad thraueh the C4r4On 

County Superlnten64nt?W 

Althm&h thers appears to bs 4oiu4 question 44 to 

whether this district wee vrlldly created, the date*), r4d 
Honorable Rlohard S. ‘Jorrla, Page 3 

en4 oiroum8tances surroundin& Its eotabllehment sre not submitted, and we therefore BBBUBM that the Sorln Common County 

Line %hool rjlstrlot So. 12 wan validly eatabllrhed an4 it4 

adainlrtretive control vested In the County EIoard of School 

Trustees of Armstrong County. 

,Wticle 2743, Fsvl44d Civil Stetutes, 1925, anthor1x4s the creation of common rohool dlstrlote oontslnlng territory within two or more counties end providea that the order 

shell designate and name one of the counties having territory 

within the dlstrlat, whloh shall manage end have control of 

the publlo eohools therein for et1 rohool purposee. Ths power 

Gr the Le&isleture to provida that control and nanagament of 

a county line school district shell be ic one of th4 oountlalr 

having terrltcmy Included la the district wan upheld In Slmpson vs. Pontotoo Common County Line School Oletrlot No. 12, 

(T. C. A.) 275 6. W. 449. 

Artlole 27L4, Eevlsed Civil Statute@, 1925, reads 

sa iollows: 

“County line Blstrlots; powerr:- 

“Coz~on county line eohool dletrlats 4hall’ 

have all the rlghtr, power8 and privilegea of 

oo.mmon aohool dlatrlats, an4 for crll school pur- 

~0844, shall be aana&ed an4 controlled by the 

oounty named In the order creating such dlstrlat, 

and should such district desire to levy the special tax authorized by law to be levied for the parpass of the maintenance of ltr eohoole, or to iesae 

bonda fn acoordanoe with the llnitatlone for auah 

purpose provided by law for oommon school dlstrlots, 

or both, erter on election ha6 bsen held In suah 

aonuuon county line school dietriot a8 provided by 

law end it has been determined by a majority vote 

that such. 4lstrlct shall levy suah speolel tax or 

iseua such bonds, the commi8rioners ocurt of the 

county having control of such 4istriat eha$l. @j,e,sor 

%t.%‘,%&%f&%~s~~~ ??&%&I %&%&f%aoh 

county Q4h6re the oomals6lon4re oourt in 0ontrol or 

the scb.ool 1s lGaet.64, and such Order lSVYiIU3 Reid 

tax or lsaulng said bonds an4 leVyIn& a tax to pay 

the interest and sinking find, shall be pesre4 by 

the ooamiraloners court of aach county hevina 
Bonorablo h’lohard 5. NorsIa, rags b 

tarrltory in suoh dlstriot. Eeoh suah court ahall 

oontinur to lary the said tax at such rats an Is 

detarmlnsd and orrtlflad by the aounty supsrlntendant of thr county having ocntrol or esia~ schools 

until auoh tar br ai~ini6ih~a or abrogated, as prorldad by law, or suoh bontls, if such a ~lstrlot has 

outstanding bonds, hsva born fully and finally paid 

and dlsohargcld. The tar assessor shall asssss thr 

tares lerls4 by ths oormaisslm~rs oourt of his 

county agalnst the territory Inalude3 In suah oounty 

line aohool dlstrlct for aaoh year that suoh tsr 1s 

larlad, an4 shall sake up a 88parata tax roll oovarIng ths speoial tax on territory In his oounty included In the county line sohool distxlot, an4 deliver it with tha general tar rolla of his county, 

whioh shall guide ths tar Oollsotor in oollsatlng 

the looal taxes for suoh sohool distrlot. The tax 

oolleotor shall oollrot such spooial tax for suoh 

county line district in hla aounty for svsrp year 

that such tar has bean lrrlod In euoh 6Istrlots and 

keap a separate account oormrlng tha territory of 

hi8 county intad hi 00unty iin@ 80b00i di8triOt8, 

for tha purposa of datsrmining how muoh tax has bssn 

oollsotrd, and suoh tax88 shall bs pal6 by his aounty 

to the oountg line school dkstriot. Suoh distriot 

shall not be ohanRId ox abolish*4 arcapt by ths ao~nsent of ths ooaaiaslonrrs oaurt of saoh county hsring territory contains6 tharain, and Ii such a dIstrlot has outstanding bonds thr same shall not bs 

ohangad or abollshsrl in any w&y until attclr sush 

bonds are finally paid an4 disohsrgsd. (AOts 1911, 

p. 200.)” 

The county Soar4 or Sohool Trustaas 0r 00s ooutlty is 

without authority, acting alonr , to ohanga the boundarias of 

a oommon county linr school dlstrlot or dotsoh tarritory tharrirOt!4. Countr Sohool Truat6as of RU~II~S COun6~ ~8. Stats 

(I’. C. A. x935), 94 8. W. (26) 1001; Bsnton YS: Long (T. C. A. 

19%), 12$ 6. F. (24) U.6. 

-. 

Artlols 2795, Pavis& Civil Stetutea, 1925, prorldss 

that the county tar oollsotor shall oollaet ocmaon school 

distriat taxes an& that he shall *pay ell such taxes to the 

oounty tmaaurer, and mid traesursr shall, credit l aah sohool 

district with tbs amount belbngio@ to it, and pey out the 

smo In eaoordanoe. with law.* 
Honorabla Rlohara 8. Mbrrls, Fag* 5 

Article 2828, Revised Civil Statutes, 1925, reada 

as follows: 

“County deposltory:- 

“The bc,rms *county traasursr* ana ‘county 

treeaury, ’ RS used In all provlslons or law relating to school Nnds, shall be construed to 

mean the county depository, The oo.mtilsaionrra 

court shall file with the Ptats Dsparkeent ot 

3duostlou a copy of the bond of said depository 

to oover aohool funds. No oommlssion shall ba 

paid for receiving an4 dlsbarslng #@ho01 funds. 

(Acts 1905, p. 263; katr 1909, p. 17.)" 

Cnder the provlslons of tho sbovs statutes, tha County 

Suprrlntm4ant of Csrson County Is not authorlsed to aanaga or 

supsrvlse the Gorln County Linr Sohool Slstrlot No. 12, or to 

collect an4 hold the tax sonays oollactsd for auoh school dlstrlct by the tax coll4otor of Csrson County. Itrtlola 27~ provi408 that the tax collootor shall oollsot tha taxes in oomaon 

oounty line school dlstrlots of tha trrrltory lying within &la 

oounty, “and said taxes shall bo paid by his oounty to ths 

county line school OlatrlOt. ” Ka find no provlalon authorlslng ths tax collsctor OS Carson County to pay ovsx this tax 

monsy to the county superlntan4snt of that oounty, On th8 

other hand, undar the statutes psrtalnlng to aoamon school 

districts gsnerellg said taxem should be transalttad to tha 

aounty depository of the aounty having adalnistratlva oontrol 

of the county line district en4 amdltsd to the amount of 

such Qistrlot. 

It ie our opinion that the oounty suparlntandsnt of 

Carson Cmnty Is not legally authoriead to withhold taxes . 

lrvlsd and collected by the Gorln Common County Line School 

Dlstriot No. 12 uron thot portion of the territory of suoh 

sohool district situate4 in Carson County, Texas. 

In answer to your asoon questlm, it is uzr opinion that taree oolleotsd by ths Carson County tax oollactor 

for the Gorln Common County Line Dlstrlot ?Jo. 12, upon that i/ 

portion of the territory oi such dlotrlot looeted In Carson 

County, should be paid diraatly by hi.@ to said county llna 

dlstrlot through the county Qapoaitory of Armstrong County, 
lnrteea of bring trenraittra through or delivered or,paia 

to the Carson County superiatrnarnt. 

Your8 very truly 

ccc/or 

C. Canmrok 

A88lrtant 

ATlQFWEY GENERAL OX TEXAS 

COMMI’ITEL