# I

OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN Q-c,- Hnan-

. 

### batlon of suoh eonsehool dlstriot with

his depart3ont 08 

### to made of the tax naney OSmrtln oounty tot Diutrlat aubseguefit 

### to the 01 dlstrlat with thr Klondyh 8 faotr la your a84306re as

, ‘

.I’
9, the Ploaasnt Valley Oomon uoh Js Martin County aod had on 0 l OOBti@lOM iXldb~4Wih~t aOh epezdent Sohool Dlstrlot ia Pawaorr ry 6, 1939; tho Ootmty Botrrd o? Martin der oa the xiautor ot oaah Boerd purportrarutt Volley Dlrtrlot from a oonmoa 0 ro ia6oprodoat aohool distrlot*

6ll )rarOhla, 1939,~ tbo 

### aounty &ago 0r Eartla County ,*llid an rlsotion.to &strtlPirtb whether or not the Ploamit Fh$e ~bloyendent. Sobool~ Dirtriot ohould bs oonsolidatod with

lib iJondyko hlndapendrnt Yahool Distriot in Dm*on CoUdY. A

*lo otion for l like purpotwwnm oalled 

### by the Oounty Judge 

### OfDaWsoaOowty 

### onths 

### ama date 

### la theQondykb 

### Dlutriota Tb hs0 Okotioas wets hold and at eaoh 

## l lo otldn,

the result .a* ia iaror 

## or

oon8olidetioa. Tkboo2ideeloners~ Oourt8 oiEonorable Char148 3. .?loughtor, PO@ 2

the 

### respeotlys countlsr 80deolered end o4rtlrIed the raeult8.

The slootion *a8 48rall5d in aourt by oertaln taxpayer8 

### androtor4 on th4 grounds the6 the oozwm aohool dI8- trlot hod previously besn, by order of the Cwntp Bomd, ahanGed into M Indqcndeot 4ohool dlrtrlot snd thot there ~38 AO eu- ;i;;;iy In law to ooneolllate the two Independent sohool dlsThe 51 Pm10 Court of Cl+11 Appeals la the oa8e of Plea8& Valley Comon 3ohool Dlstrlot Bo. 9, et el., ~8. Jtory, 142 3.,il. (Ed) 2C8, hold that 

### the order of the County Board ot YartIn County, rhlah attdnpted to ohonge the oo;pz~onaohool dietriof Into axiIndspendezt sohool distrlot

~‘38 void end that In reality the elaot,Ioa on Earoh 18, 1939, wae for purpoeer of OonsolldiatIng a oomon eohodl dietrlot and 8oontlguoue independsnt sohool dI8trIot. The oourt held this alootlon valid rindheld the oonaolldvtion proper. Tim oourt utated B8 f0110X8 :

%ootlon Sb OSArt. 2742b 4othorlzo8 ths OOtl8Oli~3tiOll of aoozmon aohool dlatrlot in

one 

### oountywith 8 oontl&uoue 

### independent dietrlot In another. The prooeduro preeorlbod by 

### law80~8 to hare been oomplled with In all msterlsl P36P‘JOtE. Plossant Valley ~44, betore~ tko elsotion, a oozuwn sob001 dlatriot oontiguous to the Xlondyke Mependent District in Damon County. *
Rehenrlcg ‘);a8d0niea In the 0540 on June 20, 1940. qqMoatIon ior r.rIt of error ~38 made **to** the 3upfam ‘Court and was

### refused onSeptazber la, 1940. Ziotlon for ro.htaring thsreln WSEdonled.

Prior to ??aroh13, 1939, the date of the oonaolidetion, tho 

### County Ooznlnslonc!r’3 cf Xartln Oount the taoa rot the PlB48ant Valley cO!mOn

### Sohoo the year 1059. Port or the taxe8 areuseod were r0r tho purPose of paying tho intoreet and 

### 8iIlking hid of 8 $!,600.00 bond Issue. The rout -ma ror mintsnenae. During the nonths of Ootobor to Sanutq 1940, the taxes whloh b6d been assessed Prior to the oousolld4tIon elootlon wme oollaoted by the County T3r Colleotor ot Yartla County end

### 4uohaoaop 1s now IQ tke hands of 3516 aounty tax oolleotor. Also on January 1, 1940, like so!1001

### taxen in the Pleasant Vrllay Cozcnon sohool DIstriot of Eartin **bunty** were levied but uuoh tax88 have a8 pet not been oollaoted due **to** the Saot that the -%Qellate Court8 held the oonsolldatlon of &roh 18, 1939, to bQvalid.Eonqrabla Char108 R, 3leu4htar, paga 3

In your letter you ask two quaatiorlar

1. 

### Vhat dlapoaltloo should be med. oi the 

### moneyoolleoted during Ootober, Morezhar an4 Deoember, 1939, aa taxer nhloh ?.aro aaasaae4 

### prior to tha aonaolIdatlon l leotlon?

In raspeot to this question, you l 4vleo that tha ~onsolIdatad fndspendent Sahool Dlstrlct baa held no aleotion to aaaum tha bonded lndobtedneaa of thm Ploaaant Valley OOW

mea 3ohool Dlatrlot aa4 haa al80 not 

### baldaa l laatioa tar pur-
~osrr of lrrylng a new tax of auoh don6olIUatad Indrpendent 3ohool Dlatrlot.



### Aaatated by the El Pa80 Oourt of Olvil Appeal8 ln the Pleasant Valley Comoa Sohool Diatrlot Case, l apra the aoaaolldatlon wa8 authorized under the terra of Seotloa 86 of Artiole 

### 2742b, rblob read8 aa iollowa~

*Ia the mannor Prssoiibsd by general law, Artiole 2806, Rsvlsed Statutea, 1925, 

### provldla~ for’tne oonaoll4atI~a of sohool diatriotr bf sleotion, Comon 3ohool an4 CozxxonOouat]r-l.ine Dlatrlots nay be oonaolldated, and Coxcon 5ohool an4 Oomoa County-llze Sohool DlstrTots 3~a -+A%- oonsolidated with a oontimous Indepsnden trlot in tha aaxe or la an adjolnina Count 144 b h tha proposition ia to aorta iIa&&i”h%f territory In two or MM a4joining Counties, tie patltloas and elaotioa ozdera presorlbeb In Artlele e806, Revised Statutea, 3925, shall be addroased to an4 188ue4 

### by the Sounty Judga of eaoh County iOr and lo bahali of ssoh dlatriat w.?olly In hIa County or over whfoh hla County hsa jurlsdlotloa ror admIiiatrstlv8 purposes, sad the County ComlaaIonerr~ Oourt of eaoh County shall oanvaaa the return8 of the elaotion in rrrohdlatrlot 17lng wholly wlthin 

### the Couatp 

### or under It8 jurl8dlotloa for admlaistratire gurpoaea, and deolarr tha resulta, as in tha

oaaa of the oonaolldatioa of dlatrlota lying wholly wlthia one Coucty1and &tea the raaulta Bra a0 da

### olared tha oonsol datlon of the diatrlots ShpLl thereby beoone ofieotfve.w ( Undoraoorlng OUra)

Yeotfoa 11 of said Artiola rsada aa iollowa1

*Ia oaaiw *hers o!isn@a are mada 

### an4diatriota having outstanding bonded indebtodnaaa andrhera tha 

### neoeaaary roruadiac: 

### boa48 are v,oO@d downor rhare **YO**Bonorcrbla Chorlca 

### El 3laueht#r, pergow

the oounty Boor4 of Truatoea are othowIae unabla to.

. 

### arrange an adjurtmont or aottlesent of ruoh bonded ladebtedneaa, it shall br the duty o?tha trustees to oertify 

### the ?aOt an4 tbo tarrltorlea l 

### ffeoted by

l uoh ohangea, to the Ooamlaaloaen" Court and tbarupoa it shall beoomatha dut 

### theraafter aanuall~ 1 OSthe Cocrmlsaioaors~ Court to evy and oauao to ba

### aaaeaaod end oolloote4 ?rom the taxpayers of auoh 

### dlatriota as thaf exiatod before the obangea wore made, the tax nooaaaary to pay 

### tho interest, the alnklng ian4 

### sod dlaoharga the prlnolpal of auoh 

### lndebta4aeaa aaIt xmturea, And it shall bo the duty of oaoh lndopondent Sohool Dlatrlot 

### 80e??eoted, to 

### oauae all fun48 

### ln its hands, whothor 

### sinking 

### ?undaor otherulao, whloh hare born oolleoted on aooount o? auoh 

### bonded lndobtednaaa, to be transform6 

### to tho Gaunt %nwhloh auoh 

### dlatrlct is Trosaurar o?the County
aItuated aml auoh dlatrlot shall 

### thereafter oehse to letf 

### andoollrof a4 tex on aooount of auoh 

### bondal and it shall ba the duty oi 

### the Oouaty Treaagrgo 

### to kaep 

### the run48 80transferred an& 

### thosa arlain~ fromtaxation, la 

### aoparata sooounta an4 apply the 

### aas oalii 

### to the Qluoharga of ruoh bonds4 Ih4abtednoaa and t e intereat thereon, a0 

### the same raeturoa.a

‘80quobe the 

### aboveaaotlono for the purpose of showlne that even though the oonmoa sohool dlatrlot has 

### beenooaaolldated with a ooatiguour independent 

### aohool diatriot ft ia the duty of the Oonrariaalonera *Court to sea that 

### taxer am lerlsd iOr the 

### purpose of pa 

### oherglng the prinoipo

### flag tha interest, afnklng tund, end diro? 

### the boaded lndobtedaeaa o? 

### the foner Oomoa l

ohool dlatrlot, avaa thou& auob dlatrlot baa goao 

### out Ofl xlatenoe.

Suoh tax la to be larlob againat the tagr;;;y that was fomerlr ln auoh conmoa aohool dirtriot, 

### re*pOot tho oollootlon OSthe 1939 **ttx** es to tha portion to **ba** uaO4to apply 

### to tho bonded lndebtsdnesa of tho OozuuOaaohool Qiatriotwas valid. Al80 10 may bepoint04 out that thlr 

### la true baoausa 

### thasew oonaolldatad lndapandont aohool dletrlot 

### hasnot tots4 to assume the bonded indobtsdnoaa of auoh oomon *ohool diatrlat, Ia line with the 

### above, the Comalaaloa of ~QQeala of Poxar lntha oaae of Pyoto fndepndant Sohool Dlatrlot vs. Dyer, s4 2, 79. (213) 697, atatod 86 followat

*Also tha looal board uaiially levlea all 

### bondtares of-an ladopondmt dlatrl~t. R. 0. 3, of Toxaa 1925, arts. 2784 an4 2788, 

### Thor0 la

one exoeptlon to this 

### rule and in our 

### opinion that erooptlon 

### la not lavo rod here. Tho afoe i tloa nantloned la 

### *hero after ohsa Qlatrlots or the area&a of new4 oithe oli di#triot#, tharr 

### barbeen

### noprorlalon br aaetmptloa of tho lndobtednrar or othemiao ?Or tha payment ot the bonds that ara outataEdln& againat tbo old-Qiatriot, and auoh 

### iaotr ~ZOoertIflo4 t0 tho.

Eonorablr Chorloa I!. Slaughter, pee 6

oo.mlaslonerr~ court by the ocuaty oohool bocrd, then it IS th0 duty 0r tb c0~23i~~:0n~r~~ 00u-t to (IDI nually levy a tax 

### ror,tha purpose of pa7lnF: the old boado lndobtodneos, 3oe ocotlca 11 oh, 04 Aotr First Call06 L?esslon, rortloth tsg&tu~e (19$7) ypp,p 2Z8 (Vernon’n km. Clv. 4% art. 874&b,

. 

### Aato tho 

### portlo~ of tto tax levied S0.r meintonrrnoo purgoeer, the rollowing quotatloa from tho ‘Pyote 08~0 In dieousslnq a almlldr tax sltuatlon 23 izwortant:

“It sloo apponro 

### that tts tares lsrlod by 

### the oo~isolonora’ oourt wore loge1 when 

### lcvlcd, and 

### thst they razaimd local throu&hout the 

### taxgsyjn& period of that petmb T5la bale tks 03-o) those who ;ald the taxes 

### levied bythe oOmloslonerr~ aourt, lf onr did 

### 80, ohould 

### beprOt&Od 

### ana **OP?Sdit** 

### odby suoh

# anout

aa thap 80 paid on 

### the mount they zay OKOOAthe taxan voted snd levlcd by the iodepend

### oat61strIot~W

Ih our osae the ooz!~on rohool dlstriot went out of eslstenoo on !Zaroh 18, 1939, or do man t!%reetter a8 

### therooults of the ocnsolldation o1ootlon wero beolsredb Thmrore, 

### the .oou.ctytsx oollsotcr hetln3 3ut.horitp to 001100t anytares ror 6uoh 

### af6tri0t exoept 

### theOAOEdkoussed ror purpoees 0r paylw

0rr the bonded lndebtsd~aea, ft la ocr oglnion ttat tke oountg tax colleotor had no authority to oolleot my oi tho taxer for the old OOaTTOA school district eroe?t tho tar for the pWp,osO oi saying tte bonded Indebtedness ar.6 Interest 

### thereon, and 

### thatthe procsduro prescribed in 

### theipote 08~0 

### shouldbe iollOwl 60 to the taxas that were aotuall the lndagendoat sohool dlstrlot should 

### intpaid -- that is, ha future, orodlt the 

### taxpayers

with th.o pap8nt of euoh tax when suoh dlstriot Votes 6-d levlos IItaxa I(hoJ such i.?doperAo;it school dletriot

levlos o now tax mid ~1~s such taxpayers tho oredlt, theA this tax ao~ep SO oolleoted 

### skou?dat that tlzo bo turned over to auoh lndo~or.derit school dlotriot.

2. fn your second question you state that thm County **cd59f0n0~*** 

### c0w or **26x-t**in to&y, 

### OAJanuary 1, lerlcd 8 fjer far the 

### 0-A oohool district 1940,
lVQA **th0UF.h** ouoh cordon 

### oohooldistrict oeaaed to oxlrt durIn6 ?.!arohoi 19390 The Coz~&sl~norn~ Court nes 

### without authority to levy any tax Wi.nst tt.8property of the old oO~~IOA~O~OO~ dietrIot 0X0@ the ono rop bond 

### purpooeo aa **previ@w4** dIsoussod, The eon

### a6fJiOA 0r A thin oonneot speal8 in **the** Pyot6 06oe rtatod 88 r0ii0w ln

ona

### "#beAtheoountysohool board 

### OrVard 

### Oount

etlteredits 

### orderorretlng 

### PyotefndopondentSohoo I District out of old 

### Oozmon Sohool Dlstrlot Bo. 4, the 

### olb dletrlot atsoodtosxlrt on6 all ~lntsnenoe texss thsretotore voted by 

### it oeaned tobr 

### inioror. 

### Thirking ths 0880, no p ower l xlstsd ia sky taxlevying body to levy further malntsnsnos taxss on ths 

### propert oi tha dlstrlot until 

### thonsw distrlot should rota suoh tax in 

### tbsway and 

### mdnntrprovided by law 

### andbr the CoArtltutloA~*

You are sdvlssd, therefore as-to the tar lsvled 

### by ths 

### Commleslonora~Court for tha year i94opa; 

### m&po&t;;~

or lo to bs used 

### topa7 the 

### interestand 8 bomlod lAdsbtsdn8rs of ths territory of the old 0-A rohool district should bo oolleotsd 

### andshould bs so rppllsd. You

_ 

### areiurtber advised that the assessneat as to 

### theremain&or

or the tax ror looal maintonanoe 1s void snb the oounty tax oollootor lr unauthorized to oolleot Barn*

. de aro rnolooln a oopy ot Otzr.Opinlon BO. 0-1638

‘uhloh desls with the author fty o? the newly oraatcd Independent oohool dlstrlot 

### torot0 a tax levy iOr the year 1940.

Your very truly

BOIEP

MCLOSC’RB