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 

### rOrthe ail~Il.xqgandfroa the tiaa **arbrr** 14, 1939, Carson Count7 dby It upon the property ct, in CaremaCounty, to rrald 1 Matrlat. At alarrting 

### or tha rd of 8ehcml Tru46444, h4ld I)404a

### rOu0dng ordrrrwere snt4rrd:

oa to ba eonrltiarsd by th4 County Efoax-3 or **Trort440** 

### or Carson ccmnty, Texae, the sstt4r 

### or aehool Tax48 ooll44t4d ontsrrltory in Carron County knomnaa f&awn 6ohocG Clotriot 12Aontha tax 401- leetor's orrlce, +ioh has 

### heretoforr bren 

### paid to tht, aahoola 

### or Arnmtron$ county, Tazas, andthe 8llid Board

### ormrt40s bsing tuubla to

## rind that 

### 8aaaHonorable i?lehard S. 

### .Rorrfs, Page 2

tarritorf u44 ever lsgnl3.y tren4ierr.d to biriastrong County

### ror School tax parpore 

### and that if snzohterritory were 40tr4n4ferred th4t it 4bould be at thla tlae returned to Carson County Taxes."%otion we4mad4byc. R. Harrell and 4eoended by BenVoGrrg~orthat the County SupsrlntenOent ah411 not remit the tax moneyto !mutrong County, Tsxas on 44ld territory 4nQthat hesake a thorough lnvaatlgatlon aa to th4legal etatus or suah territory an4 that lr hefinds that It ~484ter transrerred to Armetrong County, T4x44 that he tske all poeslble otep4 to h4ra said territory transrerre6 back to Carson County.' *TheCounty Superintendent or Carson County, upon authority or the abwr orQ4r ia nowholdlag 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 TuxCollsetor of Careon County uponproperty in that oousty sltuetsd within &An County Llnr School Matriot. Relraee of rach oheoks to &m4trong County authoritler ha4been refuured4tter 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, oanthe County Superlntandsnt ‘ili&hlly wlthh~l@~papaant of taxer ooll4oted upon th4t territory In Careon~County4ituated 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 4oiu4question 44 to whether this district weevrlldly created, the date*), 

### r4dHonorable Rlohard S. ‘Jorrla, Page 3

en4 oiroum8tances surroundin& Its eotabllehment sre not submitted, andwetherefore BBBUBM that the Sorln CommonCounty Line %hool rjlstrlot So. 12wanvalidly eatabllrhed an4it4 adainlrtretive control vested In the County EIoardof School Trustees of Armstrong County.

,Wticle 2743, Fsvl44d Civil Stetutes, 1925, anthor1x4s the creation of commonrohool dlstrlote oontslnlng territory within twoor more counties endprovidea that the order shell designate and nameone of the counties having territory within the dlstrlat, whloh shall manageend have control of the publlo eohools therein for et1 rohool purposee. Thspower Grthe Le&isleture to provida that control andnanagament of a county line school district shell be ic one of th4 oountlalr having terrltcmy Included la the district wanupheld In Slmpson vs. Pontotoo CommonCountyLine 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 andprivilegea of oo.mmon aohool dlatrlats, an4for crll school pur- ~0844, shall be aana&edan4 controlled by the oounty namedIn the order creating such dlstrlat, andshould such district desire to levy the special tax authorized bylaw 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 bylaw for oommonschool dlstrlots, or both, erter on election ha6bsen held In suah aonuuoncounty line school dietriot a8 provided by law endit has been determined by amajority vote that such.4lstrlct shall levy suahspeolel 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 Q4h6rethe oomals6lon4re oourt 

### in 0ontrol or the scb.ool 1s lGaet.64, andsuch Order lSVYiIU3Reid tax or lsaulng said bonds an4leVyIn& a tax to pay the interest andsinking find, shall be pesre4 by the ooamiraloners court of aach county hevinaBonorablo h’lohard 5. NorsIa, rags b
tarrltory in suoh dlstriot. Eeoh suah court ahall oontinur to lary the said tax at such rats anIs detarmlnsd andorrtlflad by the aounty supsrlntendant of thr county having ocntrol 

### oresia~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 andfinally paid and dlsohargcld. Thetar 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, an4shall sake upa 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. Thetax oolleotor shall oollrot such spooial tax for suoh county line district in hla aounty for svsrp year that such tar has bean lrrlod In euoh6Istrlots and keap a separate account oormrlng tha territory of **hi8 county**  

### intad **hi 00unty**  **iin@ 80b00i**  **di8triOt8,** for tha purposa of datsrmining howmuohtax has bssn oollsotrd, and suoh tax88 shall bs pal6 by 

### his aounty to the oountg line school dkstriot. Suohdistriot 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 sameshall not bs ohangad or abollshsrl in anyw&yuntil 

### attclr sush bonds are finally paid an4disohsrgsd. **(AOts** 1911, p. 200.)” The county Soar4 or Sohool Trustaas **0r** 00s ooutlty is without authority, acting alonr , to ohanga the boundarias of a oommoncounty linr school dlstrlot or dotsoh tarritory tharr**irOt!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, andmid traesursr shall, credit l aah sohool district with tbs amountbelbngio@ 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, ’ RSused In all provlslons or law relating to school Nnds, shall be construed to meanthe county depository, Theoo.mtilsaionrra court shall file with the Ptats Dsparkeent ot 3duostlou a copy of the bond of said depository to oover aohool funds. No oommlssionshall ba paid for receiving an4 dlsbarslng #@ho01funds. (Acts 1905, p. 263; katr 1909, p. 17.)" Cnder the provlslons of tho sbovs statutes, tha County Suprrlntm4ant of CsrsonCounty 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. ” Kafind noprovlalon authorlslng ths tax collsctor OSCarson County to pay ovsx this tax monsyto the county superlntan4snt of that oounty, Onth8 other hand, undar the statutes psrtalnlng to aoamonschool districts gsnerellg said taxemshould 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 CommonCountyLine School Dlstriot No. 12uron 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 CountyLine 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