Honorable V. B. Gdar

CountyAttorney Blanc0 County Johnson City, Texas Opinion No. O-4934 Re: (1)Whether notices of bond assumption andmaintenance tax elect&onwere posted in sufficient time; (2)Whether propertymay be placed on the rolls of rural high school district on ,October 1st.

Dear Sir:

We have receivedyour letter of October 16, 1942, which we quote, ln part, as follows:

'"On the 17th day of September,A.D. 1942 theBoard of Trustees of Johnson City Rural High School District ordered an election on the question of levying and collecting a tax for themaintenance of thepublic free schools In Johnson City Rural High School District; and also upon the question of the assumption of the outstanding indebtedness,Issuedprior to the formation of thepresent District.

"The Secretary,Board of Trustees of Johnson CityRural High School District, on the 18th day of September,A. .D.1942 posted
a true and correct copy of said Notice of Election at three differentplaces,to-wit: One at Post Office,Round Mountain, Texas; one at Post Office, Sandy, Texas; and one at Post Office, Johnson City, Texas,wlthln the boundaries of said District. ,Theabovementioned electionwas held on the 28th day of September,A.D. 1942. "Question: Was the notice posted long enough, in the above, for the election to be legal under the law?Honorable V. B. Goar, page 2

"After this above electionwas held,
on the 28th day of September,A.D. 1942, the Board of School Trustees, through their Secretary,notified the Tax Assessor-Collector of Blanc0 County, Texas, on the 30th day of September, A. D. 1942, and requested that said property In the territorybe assessed for the tax voted on the 28th day of September, A. D. 1942. At the time that the Tax Assessor-Collectorreceived thisnotice, he had not closedhis rolls for the year 1942, and so he placed the tax voted above on the property affected.
"Question: Was it legal for this property to be placed on the tax rolls at this late date, viz. on October 1st 19421 However the tax rollswere not closed for the year andwere not closed until the 15th of October,A. D. 1942."

This opinionwill be confined to a discussion only of the questions asked. We assume that all required legal steps pertaining to the election had otherwisebeen taken, that the taxwas properly.leviedand the property otherwise validly assessed, and that the only points in which you are interestedare the ones aboutwhich you inquire.

Article 2922h,Vernon'sAnnotated Civil Statutes, provides for an election for the assumptionby a rural high school district of the outstanding indebtednessof the districtswhich were grouped or annexed to form the rural high school district. Article 2922h reads, In part, as follows:

"The said election providing for the assumptionof such bonded or other indebtedness shall be called and held in accordance with existing provisions of law relating to elections for the issuance of bonds by independent school districts."

Article 2922L,Revised Civil Statutes, as amended, provides that the board of trustees of a rural high school shall have the power to levy and collect amaintenance tax after an electionwherein a majority of the qualified taxpaying voters authorize the same, "which election shall be held in accordancewith the law now governing such electionsh

Honorable V. B. Goar, page 3

in independentschool district.

. . .' See Landrum v. CentennialRural Hi h School District ,No.,2,et al (Dismissed Judgment Correct

7
. Article 2785, Vernon'sAnnotated Clvll,Statutes, reads, in part, as follows:

"Before an election is held to determine the proposition of the levy of such tax or the Issuance of such bonds, a petition therefor, signed by twenty (20) or more, or a majority-;1~: of thoseentitled to vote at such election, shall be presented to~the County~Judge of the county if for a common school district, and to the dlstrlct trustees if for an independent school district. On presentationof said petition, said officer or officers shall order
an election for such purpose, and order the sheriff to post notices thereof In three (3) places In the district for ten (10) days prior thereto, or if for an Independentdistrict, the secretary of said board of trusteesshall post such notices."

We see thatArticle 2785 specifies that notices of the election are to be posted for tendays prior thereto. You state that the noticeswere posted on September 18th and that the electionwas held on September -28th. ,Weare of the opinion that the statute is satisfied, for that period of time from September 18th to September 27th, both dates inclusive, is ten days.

In any event, It has been held that 'our statutes regulating themanner of holding elections aremerely directory and a departure from the literal terms thereofwill not invalidatean election unless such Irregularityhas changed the result thereof. This rule is applicable to the posting of notices. Hill et al v..Smlthville Independent School District, et al, 239 S.,W. 987, affirmed, 251 S.W. 209; Lightner et al v.McCord, 151 S.W. (2d) 362;Sykes et al v. Pandora IndependentSchool District, et al (Writ of error Pefused), 14 S.W. (2d) 124;Williams et al v. Glover et al, 259 S.W. 95 ;.

3 State ex rel, Miller et al v. Troell (Writ of error refused , 207,s.~. 610; ,Wallisv.Williams; 110 S,W. 785.. ’

Honorable V. B. ,Goar,page 4

Our answer to your first question is, therefore, In the affirmative.

~Youstat@ that,after the electionwas held andwe assume that a majority of the votes cast at the eleciionwere in favor of both assumption and the tax, the board of trustees, through Its secretary,made a request to the tax assessorcollector that the propertywithin the districtbe taxed at the rate voted on September 28th. This was done on September 30th. At that.time the tax assessor-collectorhad not closed the tax rolls for the year 1942, and he thereuponplaced the property upon the same. You wish to,know,whetherbecaue of the late date such propertywas legally placed,upon the rolls.

You have not,informedus'whether,the Johnson City Rural High School districtwas formed by grouping contiguous school districts, or by annexationof school districts to an independentschool district so that such enlarged indePendent school district'continuesto operate as an independentschool district under the laws governing such~ districts. See Articles 2922a, 2922b,Vernon'sAnnotated Civil Statutes; Trinit IndependentSchool District v. Dlstrict'Trustees,District 1 2 l Trinity County, et al (Writ of error refused), 135 S.W. (2d)l 1021.
Article 2922L provides that the "tax assessor herein provided for shallmake 'acomplete list of all assessments made by him, andwhen approvedby the Board of 'Trustees shall be submitted to the county tax collectornot later than September 1st of each year." It has been held that this part of Article 2922L,."not later than September lst", Is directory and that,

its nonobservancewill not vitiate the official acts involved. McPhail et al v. Tax Collector of Van Zandt County et al. (Writ of error refused), 280 S.W. 260.

In Volume 37 of Texas Jurisprudence,page 1013 (SCHOOIS,Taxatlon,.Sectlon132), the following is stated:

"I,nthe absence of any law'dlrectlngwhen the assessmentshall be made, orwhen the board of equalizationshall meet, or when the rolls shall be prepared and approved, thesematters are under the control of the local authori%ies."

And inVolume 40 of Texas Jurisprudence, 129 (TAXATION,Assessment and Valuation, Section 90 pag;sftg+

, the statutes dealingwith assessment and the compilationof the.Honorable V. B. Goar, page 5

tax rolla are summarized, the following paragraph appears:

“With respect to the times specified In the etatute above summarized, it has been held, applying the rule that revenue statutes are but directory In so far as they prescribe a time for doing any act by the officials, that the making of assessments and verification of the roll after the statutory time did not Invalidate the assessments.”
In answer to your second question, you are advised that, aseumlng that the proper ,steps were taken, the property was legally placed on the tax rolls even though it was not placed thereon until October 1st.
Yours very truly
ATTORNEY

GENEZAL

OFTEXAS

GWS/S

APPROVED

Nov.2, 1942
Gerald C. Mann Attorney General of Texas ~ApprbvedOpinion Committee By BWB,ChaiFman By George W..Sparks Assie tant