Honorable V. B. Gdar 

County Attorney 

Blanc0 County 

Johnson City, Texas 

Opinion No. O-4934 

Re: (1) Whether notices of bond 

assumption and maintenance 

tax elect&on were posted in 

sufficient time; 

(2) Whether property may be 

placed on the rolls of rural 

high school district on ,October 1st. 

Dear Sir: 

We have received your letter of October 16, 1942, 

which we quote, ln part, as follows: 

'"On the 17th day of September, A.D. 1942 

the Board of Trustees of Johnson City Rural 

High School District ordered an election on 

the question of levying and collecting a tax 

for the maintenance of the public free schools 

In Johnson City Rural High School District; 

and also upon the question of the assumption 

of the outstanding indebtedness, Issued prior 

to the formation of the present 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 different places,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. ,The above mentioned 

election was 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 election was 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 territory be assessed 

for the tax voted on the 28th day of September, A. D. 1942. At the time that the Tax 

Assessor-Collector received this notice, he 

had not closed his 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 rolls were not closed for the 

year and were not closed until the 15th of 

October, A. D. 1942." 

This opinion will be confined to a discussion only 

of the questions asked. We assume that all required legal 

steps pertaining to the election had otherwise been taken, 

that the tax was properly.levied and the property otherwise 

validly assessed, and that the only points in which you are 

interested are the ones about which you inquire. 

Article 2922h, Vernon's Annotated Civil Statutes, 

provides for an election for the assumption by a rural high 

school district of the outstanding indebtedness of the districts which were grouped or annexed to form the rural high 

school district. Article 2922h reads, In part, as follows: 

"The said election providing for the 

assumption of 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 a maintenance tax 

after an election wherein a majority of the qualified taxpaying voters authorize the same, "which election shall be 

held in accordance with the law now governing such elections 
h 

Honorable V. B. Goar, page 3 

in independent school district. . . .' See Landrum v. Centennial Rural Hi h School District ,No.,2, et al (Dismissed 

Judgment Correct 7 . 

Article 2785, Vernon's Annotated 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 those entitled 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 presentation of 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 Independent district, the 

secretary of said board of trustees shall post 

such notices." 

We see that Article 2785 specifies that notices of the 

election are to be posted for tendays prior thereto. You state 

that the notices were posted on September 18th and that the 

election was held on September -28th. ,We are 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 the manner of holding elections are merely directory and a departure from the literal terms thereof will 

not invalidate an election unless such Irregularity has 

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 Independent School 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; ,Wallis v. Williams; 110 S,W. 785. 
. ’ 

Honorable V. B. ,Goar, page 4 

Our answer to your first question is, therefore, 

In the affirmative. 

~You stat@ that,after the election was held and we 

assume that a majority of the votes cast at the eleciion were 

in favor of both assumption and the tax, the board of trustees, 

through Its secretary, made a request to the tax assessorcollector that the property within the district be taxed at 

the rate voted on September 28th. This was done on September 

30th. At that.time the tax assessor-collector had not closed 

the tax rolls for the year 1942, and he thereupon placed the 

property upon the same. You wish to,know,whether becaue of 

the late date such property was legally placed,upon the rolls. 

You have not, informed us'whether, the Johnson City 

Rural High School district was formed by grouping contiguous 

school districts, or by annexation of school districts to an 

independent school district so that such enlarged indePendent 

school district'continues to operate as an independent school 

district under the laws governing such~ districts. See Articles 2922a, 2922b, Vernon's Annotated Civil Statutes; Trinit 

Independent School District v. Dlstrict'Trustees, District 2 1 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 shall make 'a complete list of all assessments made by him, and when approved by the Board of 'Trustees 

shall be submitted to the county tax collector not 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 nonobservance will 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,.Sectlon 132), the following is stated: 

"I,n the absence of any law'dlrectlng when 

the assessment shall be made, or when the board 

of equalization shall meet, or when the rolls 

shall be prepared and approved, these matters 

are under the control of the local authori%ies." 

And in Volume 40 of Texas Jurisprudence, 

129 (TAXATION, Assessment and Valuation, Section 90 

pag;sftg+ 

, 

the statutes dealing with assessment and the compilation of 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 OF TEXAS 

GWS/S 

APPROVED Nov.2, 1942 

Gerald C. Mann 

Attorney General of Texas 

~Apprbved Opinion Committee 

By BWB, ChaiFman 

By George W. .Sparks 

Assie tant