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 consideredby thlr depa que8t a6 follovs~ received allacareote 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 dlatriotaaa provided for In the precedingarticle 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 elementaryschool dI3trIota;protided tAat all independentschool dlatriots enl~&~ed**by** the annexationthereto of one or more 0011110~. school districts as prorilded

**for** in Article 2922s ahnll retain Itr status and nut as an independentschooldistrict, and s&l1 oontiaue to operate as an Independent sahool dlrtrlotmder the provlrlonrof the existing lava and the laws henaStor enaoted governingother Iad&endent sohool districts, except as othervIre'provlded for herein."

Article 29224,Vernon's AnnotatedTexas Civil Statutes,reads in part a8 follovsr

"The aon$rol 8nd management of the schoolsof~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 qualifiedvotera o? the said district at large,who shall be elected and nerve In accordance vith the provisionsof Ckaeral Law relative to comma suhoo~ districts,except as may be otherviseprovided herein;.

. .

Article 2922L, Vmnon's annotatedTexas Civil Statutes,reads **aa** follows:

"The boar&o? a lrural high school districtprovided 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. maintenanceof sahools therein, and a tax not to exoeed Fifty (50) Cents
on the one hundred dollars valuationa? ~taxab&e pri)perty

of the dlstrlct **for** the purpose of pur- .oh&sing,oonatructing, repairing,**or** equipping publio free schoolbuildingsvlthIn the limits of such dlstrlat, and the purohase of necesttary sltea therefor provldlng that the amount of maintenancetax, togetherwith the aaount of' bond tm of ths district shall never exceed One Dollar (41) eonthe one'hundred dollars valuationof 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%payIngvoters, 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 eleotlonaIn oomon school dlatrlota,or dIatrioCa included in a rural high school district or annexed to a co-on or Independent aohooldlwtrlct, as provided for herein, ahall be oontlnuedIn force until such time as a unliorm dlatrlot or maid common or Independent district as enlargedby the annexationof the **said** conon school dlatrlctathereto. The bolardof tmateea ofeuy rural high **school** districtmay appoint an aas~eaaor OS taxes who shall aaaeas the taxable propertyvlthia the lImIta of eaId districtwIthIn the tire provided by elisting l&ra, md said aaaowment shall be equallaedbr the board of ermall.ration composed of three (3) members appointedbr the boird of trustees of said glatrlat. Tha arid board of equallsatlon shall be composed of legallr qualifiedvoters 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 Independentaohool~ dlat~lcta. The tu assessorhoreln pruvlded for shall receive such compensationfor his servicesas the trustees of raid districtmay rllow, not to exceed tvo (2) per cent of tuea assessedby him. The oounty tax collector shall collect such t+x and shell receive one-halfof one per cent for his services for eollectlng such tax. guch tax when oollected shall be deposited in the county depositoryto 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 approvedby the board of trueteea shall be aubrittedto the oounty tax collectornot later than Mptember 1st of each year.

"Provided that~

in countieshaving 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 composedwholly 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 collectedby 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! i .2 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.

ConatrulngArtIolab2g22b and 2922L, aupra, this departmentin Opinion Ho. O-2299 said:

%lthout the special. provisionsoontatned In Article 2922L authorizingrural high alahool dIatricta to appoint their own aaieaaors (and board of equallaation), such dIstrIctabeing classed

as omn school dlstrIctq,Qy Article 2922b would be governedby the laws reletlng:toauoh common aohool dlatr~cta. We do not bel1eve~~tha.t Article 2922L
was meant to make it mandatory'upon rural high schooldlatrlota to appoint their own aaaeaaoraand to prevent their using the assesamenta made by the county tax aaa4aaor. Bather we believe that It was intendedto give such dlstrlota a oholce 3.n the matter, allailar

to the choloe given the boards of trusteesof independentschool districtawith reference to tax aaaeaaor8 and collectors."

Article 7255b,Vernon's AnnotatedTsxaa Clvll StW&W reads as follovar

"All tapayers .ahall be allowed dlacounts for the payment of taxes due to the State and all governmentaland political aubdivisionsand 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 gov4rnm4nt8lor political subdivlalon or taxing dletrlct of the State, I? such taxeu are paid ninety (90) days before the date when they would otherwisebecome 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 otheruisibeaome ddlkquenti (c) one (1s) per cant dlaoount cu1 ad Valomm taxes due the State or due any governmentalor polltIual aubdiolalon or tuIag diatriot o? the State, I? auoh taxes we paid thlrtp (30) days before the date vhen they would othemrlaebecoma delinquent. Provided,hoveveI, that the prevlafona o? this section shall not Spply to vat&r Imprqvemnt dlatrlcta,IrrLgatlondiatr?icta, and levee dlstrlate,water control dlatrlota,and othergove+nmsntal aUdIvIsions, oltIea; tovna and independent school dlatrlctaunless and until the governing body o? auoh water Improvementdlatricta,lmlgatlon dIatrIcta, levee dlatrlcta,water control. biatrlCte,**and** other governmntal aubdIvlalona, cities, towns or independentschool diatrlotaby ordlnauoe,resolutionor otier, 3hal.l adopt the provisionahareof; 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 governingbody ,o? e&oh water Improvement dlatrIct, and other goternmentelaubdlri&na, city, town or Independentaohool district, aball have power, by the ordlnanob,resolutionor 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.”

ConstruingArticle 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 authoricesdiacount on ad valoren taxes for early payment. ItHon..D. 8. Utley - Page 6

Is observed that ths statute allova,a.Utaxpayers discounts the State dlvlaiona discounts dltlona;.

"But for the payment of tuea 'd

. . c&e-to and all governmental and political auband taxing dlstrlotsof 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 governmentalschool dlatrIcta~the statuteby its terns makata Its provIaIonaInapplicable unless auoh N districts,all of vhloh are ammorated In the statute,and other governmentalaubdIvIaiona adopt the statuteby the goverUng body of such tulng district or other governmentalsubdlvlalon. I? the tax- districts enumented In the statute or other governmentalaubdIvlsIana adopt the provisions of the statuteby ordinance, resolutlon'or order, then such tulng dIatrlot or other govemamntal aubdIvlalonIs entitled to the Wneflta thereof, ra4 not othervIse."

We enclose herewith a copy of OpinionNo: O-6124 and also a copy of Opinion 80. O-6290, a vex-7 canprehensive and exhauatlveopinion which folloua oplnlon~ilo~~ O-6124.

Your letter states that BanrlettaRural High School "was made up of a number of comma aohcol dlatrlc~a,which have been consolidated with an Independentschool diatrlot and all are now known as HenriettaRural RIgh Sohool." You do not state, however,whether Henrietta School was an Independent school districtprior to the formationof the rural high school dlatrlot,and rour letter does not give Nl details vIth respect to the organlaationof ths Rural JBgh School District. The full facts amy show that HenriettaRural High, School alght be olasaed as an Independentschool dlatrlotunder the terms of Article 2922b, aupre. However, we do not have au??IcIent facts before us to determine that question. I? the facts ahov HenriettaRural High School shouldbe classed as an independent school dlatrlot, It would be our opinion that it-would not be &story that discountsbe allowed for the early payment of tuea due the school district and that tha right of discountwould be optionalwith 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 teohnlcallyclassed as an independentschool dlstrlct, if the further facts show that the sohodl dlstrlcrt appointa a,t& sotiessor for the district, as outlinedby '. Article 2922&, it vauld be our oplnlon under said facts that It veulg not be mandatory that dlscouutsbe allowed for tbs early~~payment

of taxes due the school dlstrlot an&that the right of discountwould be optionalwith thwsQhoo1 board. Also, if such discount wan alloved it would hive to be made by proper authorization of the rahoolboard as pointed out In O~lnlon go. O-6124.

very truly yours

AT2ORREToBlIEBuOFTEw