OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Hon. D. H. Utley 

county Auditor 

Clay county 

Henrlett+, Texas 

Dear Sir: 

Your request ior op 

fully considered by thlr depa 

que8t a6 follovs~ 

received alla careote from your wt is made up 

lar dircouat for 

owed on this 

e claased as an 

riot, and the right of 

th the School Board?* 

How claesed 

"Rural high school dlatriota aa provided for In the preceding article shall be 

clawed as common school distrtcts, and all 

other dletrlcts, vhether oommon or independent, 

compasing such rural high school dlatrlot shall 
~- Hon. D. H. Utlei - Page 2 

be referred to In this Act a8 elementary school 

dI3trIota; protided tAat all independent school 

dlatriots enl~&~ed by the annexation thereto 

of one or more 0011110~. school districts as prorilded for in Article 2922s ahnll retain Itr 

status and nut as an independent school district, 

and s&l1 oontiaue to operate as an Independent 

sahool dlrtrlot mder the provlrlonr of the existing lava and the laws henaStor enaoted 

governing other Iad&endent sohool districts, 

except as othervIre'provlded for herein." 

Article 29224, Vernon's Annotated Texas Civil 

Statutes, reads in part a8 follovsr 

"The aon$rol 8nd management of the 

schools of~a rural h&h aahool district, ertabllshed under the provIsion of this Act, ahall 

be vested In a board of seven trustees, elested 

by the qualified votera o? the said district at 

large, who shall be elected and nerve In accordance vith the provisions of Ckaeral Law relative 

to comma suhoo~ districts, except as may be 

othervise provided herein;. . . 

Article 2922L, Vmnon's annotated Texas Civil 

Statutes, reads aa follows: 

"The boar&o? a lrural high school 

district provided for in thlr Act shall have the 

paver to levy and collect sn annual ad valorrr 

tax not to exceed One Dollar (41) on the one 

hundred.dollars valuation of taxable property of 

the district for the. maintenance of sahools 

therein, and a tax not to exoeed Fifty (50) Cents 

on the one hundred dollars valuation a? ~taxab&e 

pri)perty of the dlstrlct for the purpose of pur- 

.oh&sing, oonatructing, repairing, or equipping 

publio free school buildings vlthIn the limits 

of such dlstrlat, and the purohase of necesttary 

sltea therefor provldlng that the amount of 

maintenance tax, together with the aaount of' bond 

tm of ths district shall never exceed One Dollar 

(41) eon the one'hundred dollars valuation of tax- 
8’78 

Honr I). ~3. Utley - ?age 3 

able property; and pro;Olded ?urther that no such 

t+ ehall be levied and no auoh bonds ahall be 

iabued until after an election shall have b&en held 

vherein a majority of the qualified ta%payIng voters, 

voting at said election, shall We voted In favor 

of the levying of aald tax, or of the iaauano4 of 

said bwda, dr both, as the a&se may be, and which 

-electloin shall be held l %II aocordmce tith the law 

nov governing such eleotlona In oomon school 

dlatrlota, or dIatrioCa included in a rural high 

school district or annexed to a co-on or Independent 

aohool dlwtrlct, as provided for herein, ahall be 

oontlnued In force until such time as a unliorm 

dlatrlot or maid common or Independent district as 

enlarged by the annexation of the said conon school 

dlatrlcta thereto. The bolardof tmateea ofeuy 

rural high school district may appoint an aas~eaaor 

OS taxes who shall aaaeas the taxable property vlthia 

the lImIta of eaId district wIthIn the tire provided 

by elisting l&ra, md said aaaowment shall be 

equallaed br the board of ermall.ration composed of 

three (3) members appointed br the boird of trustees 

of said glatrlat. Tha arid board of equallsatlon 

shall be composed of legallr qualified voters reaIdIng 

in said diatrlct, and ahall hare the same paver and 

authority, w# be mbjeut to the a&me re~trlatiima 

that now govern such boards in Independent aohool~ 

dlat~lcta. The tu assessor horeln pruvlded for shall 

receive such compensation for his services as the 

trustees of raid district may rllow, not to exceed tvo 

(2) per cent of tuea assessed by him. The oounty 

tax collector shall collect such t+x and shell receive 

one-half of one per cent for his services for eollectlng such tax. guch tax when oollected shall be 

deposited in the county depository to the credit Of 

such ruml high aahool dlstrlct. The tax aa~aeaaor 

herein provided .?or shell rake a oomplete list of all 

assessments awls by him, and when approved by the 

board of trueteea shall be aubritted to the oounty tax 

collector not later than Mptember 1st of each year. 

"Provided that~ in counties having a population 

of leas then eight thousand, maven hundred (8 700) snd 

am-i than eight thousand, five hundred (8,5001 scoordlng 
879 

Hon. D. H. Utley - Pat34 4 

to the last Federal Census, rural high aohool 

dlatrlcta composed wholly of common school 

dIatrlota, such rural high school districts 

shall not have the authority to appoint its tax 

asaeaaor, board of equalization, nor tax collector, and the taxes thereo? shall be aaaesad 

by the cixnty tax l aaeaaor and collected by the 

county tax collector a3 In common school 

districts. Aota 1925, 39th Leg. p. 204, ch. 

59; Acts 1927, 40th Leg. 1st C.S. p. 206, oh. 

2! .2 i 

Acts 1987, 

l il.î 

45th Leg. 2nd C. 8. p. 1923, 

Henrietta, Texas, la located In Clay County, 

Texas. The population of Cla 

190 Federal Census was 12,52 f 

County, Texas, acoordlng to the 

Inhabitants. Therefore, the 

last paragraph of Article 2922L, aupra, la not applicable 

to Henrietta Rural High School DIhtPlot. 

Conatrulng ArtIolab2g22b and 2922L, aupra, this 

department in Opinion Ho. O-2299 said: 

%lthout the special. provisions oontatned 

In Article 2922L authorizing rural high alahool 

dIatricta to appoint their own aaieaaors (and 

board of equallaation), such dIstrIcta being classed 

as omn school dlstrIctq,Qy Article 2922b would be 

governed by the laws reletlng:to auoh common aohool 

dlatr~cta. We do not bel1eve~~tha.t Article 2922L 

was meant to make it mandatory'upon rural high 

school dlatrlota to appoint their own aaaeaaora and 

to prevent their using the assesamenta made by the 

county tax aaa4aaor. Bather we believe that It was 

intended to give such dlstrlota a oholce 3.n the 

matter, allailar to the choloe given the boards of 

trustees of independent school districta with reference to tax aaaeaaor8 and collectors." 

Article 7255b, Vernon's Annotated Tsxaa Clvll 

StW&W reads as follovar 

"All tapayers .ahall be allowed dlacounts for the payment of taxes due to the 

State and all governmental and political aubdivisions and taxing dIstPict8 o? the State, 

said discounts to be allowed under the iollow-- 

ing conditionsi (a) three (s) per cent dla- 
Hen. D. 8. Utley - Page 5 

count on ad valorea taxes &e the State or due 

any gov4rnm4nt8l or political subdivlalon or taxing dletrlct of the State, I? such taxeu are paid 

ninety (90) days before the date when they would 

otherwise become delinquent; (b) two (2$) per 

cent dlacount on ad valorer tuen due tha State 

or due any govemmeatal or polltloal l ubdlvS.alon 

or taxing dzfatrldt a? the State L? such tuea are 

paid sixty (60) days belam the date when they 

would otheruisi beaome ddlkquenti (c) one (1s) 

per cant dlaoount cu1 ad Valomm taxes due the 

State or due any governmental or polltIual aubdiolalon or tuIag diatriot o? the State, I? auoh 

taxes we paid thlrtp (30) days before the date 

vhen they would othemrlae becoma delinquent. 

Provided, hoveveI, that the prevlafona o? this 

section shall not Spply to vat&r Imprqvemnt 

dlatrlcta, IrrLgatlon diatr?icta, and levee dlstrlate, water control dlatrlota, and othergove+nmsntal aUdIvIsions, oltIea; tovna and independent 

school dlatrlcta unless and until the governing 

body o? auoh water Improvement dlatricta, lmlgatlon dIatrIcta, levee dlatrlcta, water control. 

biatrlCte, and other governmntal aubdIvlalona, 

cities, towns or independent school diatrlota by 

ordlnauoe, resolution or otier, 3hal.l adopt the 

provisiona hareof; and ln the event any suah water 

lmprovememt district, irrigation dlstrlot, levee 

dlatrict, water control district, md other govemmental subdIvIalona, city, tovn or Independent 

school district elects to alla* such discounts, 

then tha governing body ,o? e&oh water Improvement 

dlatrIct, and other goternmentel aubdlri&na, city, 

town or Independent aohool district, aball have 

power, by the ordlnanob, resolution or order 

levying the 3.nnua.l tuea, to dea 

Ifte the montha 

in vhloh such discounts of three %)per cent., 

two (2$) per cent and one (1%) per aent reapeatlvely 

shall be allowed, but ia no event ahell the same 

apply to split payment of tsue8.” 

Construing Article 7255b, aupra, this department 

In Opinion lo. O-6124 said; 

*This artlole, as It new is in .e??eet, 

was paa3ed by the 46th Legislature, Acts of 1939, 

Senate Bill 402, and in general authorices diacount on ad valoren taxes for early payment. It 
Hon..D. 8. Utley - Page 6 

Is observed that ths statute allova,a.U taxpayers 

discounts 

the State 

dlvlaiona 

discounts 

dltlona;. 

"But 

for the payment of tuea 'd . . c&e-to 

and all governmental and political auband taxing dlstrlots of the State, said 

to be allowed under the ?ollowlng con- 

‘ . . 

aa to 'water laiprovemsnt dIatriota, 

lrrIgatIon districts, and levee dIatrIcta, water 

oontrol dlatricta, and other governmental school 

dlatrIcta~ the statute by its terns makata Its 

provIaIona Inapplicable unless auoh N 

districts, all of vhloh are ammorated In the 

statute, and other governmental aubdIvIaiona adopt 

the statute by the goverUng body of such tulng 

district or other governmental subdlvlalon. I? 

the tax- districts enumented In the statute or 

other governmental aubdIvlsIana adopt the provisions of the statute by ordinance, resolutlon'or 

order, then such tulng dIatrlot or other govemamntal aubdIvlalon Is entitled to the Wneflta 

thereof, ra4 not othervIse." 

We enclose herewith a copy of Opinion No: O-6124 

and also a copy of Opinion 80. O-6290, a vex-7 canprehensive 

and exhauatlve opinion which folloua oplnlon~ilo~~ O-6124. 

Your letter states that Banrletta Rural High School 

"was made up of a number of comma aohcol dlatrlc~a, which 

have been consolidated with an Independent school diatrlot and 

all are now known as Henrietta Rural RIgh Sohool." You do not 

state, however, whether Henrietta School was an Independent 

school district prior to the formation of the rural high school 

dlatrlot, and rour letter does not give Nl details vIth 

respect to the organlaation of ths Rural JBgh School District. 

The full facts amy show that Henrietta Rural High, School alght 

be olasaed as an Independent school dlatrlot under the terms 

of Article 2922b, aupre. However, we do not have au??IcIent 

facts before us to determine that question. I? the facts 

ahov Henrietta Rural High School should be classed as an independent school dlatrlot, It would be our opinion that it-would 

not be &story that discounts be allowed for the early 

payment of tuea due the school district and that tha right of 

discount would be optional with the school board. I?,the 

discount la allowed it would have to be We by proper,&uthorIzation of the school board as pointed out in Opinion lo. O-6124. 
,'Hc& 0. Hi ~Utley - Page 7 

Regardless of' whether Helirlett8 Rural Rlgh $oh&l 

Dlstrlct Is teohnlcally classed as an independent school 

dlstrlct, if the further facts show that the sohodl dlstrlcrt 

appointa a,t& sotiessor for the district, as outlined by '. 

Article 2922&, it vauld be our oplnlon under said facts 

that It veulg not be mandatory that dlscouuts be allowed for 

tbs early~~payment of taxes due the school dlstrlot an&that 

the right of discount would be optional with thwsQhoo1 

board. Also, if such discount wan alloved it would hive to 

be made by proper authorization of the rahool board as 

pointed out In O~lnlon go. O-6124. 

very truly yours 

AT2ORREToBlIEBuOFTEw