i

Honorable

Vera V. Fogg County dtt6rney Herdsman

County '@enah, Texas Deer Madam:

Yourletter of SeRtrnnber this department,

reeds es follows:
"At the requestof OpinionNo. O-5552

Rer. Effective

date of **the** increese~fn

the schooltax rate es euthbrized

under Rouse Bill 800, 49th Legislature. 25, 1945, requesting an opinionfrom

the local tax assessoroolleotor,

I am suhnltting

the following

questions for your ruling: "Whenmay the raise in sohooltax bsomne effeotive,

after it has been authorized by vote as set out in House Bill No. 800, passedby the 49th Legislature?
"As you of cburse'know, all tax rolls are now prepared

ind colb otionof taxes on them will begin Ootober1. It oooursto me that it muld not bs possible

to ass868 and collect an additional

tax for the ourrent

year, but I shouldlike your opinion upon this. "If it is lnombsxt upon the tax assessor and oolleotor

to asssss an idd~itional tax for schoolpurposes inmediately

after the vote authorizing the raise in rate, naturally

it will take time~topreparethe supplemental

rolls.' Ih the meantime, melly taxpayers will'have

paid their taxes fdr the currenttaxable year, and the usual tax receiptshowspayment in full. "Under these oiroumstanoes, could the tax collector oolleot

the additional

tax for the ourrent year based upon the raise authorized by the above act df the Legislature?Would the taxpayer have any reootirse, should'he deoide an additional tax for **the** ourrent year was unfeir, in that he had theretofore. .

Hon. Vera V. Fogg, page 2 (O-6852)

paid whet he thought was all his tax bill for the current

year?
"Ia the event this additional tax oan bs essessed

and oolleoted

for the current

taxable

year, who will furnishthe forms sad reoeipts,usually seat to the tax molleotorby the State?
'Ya den readily see the exteat of the boafusion whioh would result~fromtrying to assess sad collect en additional

tax,even though the bill bsosme effective

June 4, and elections have been held in some sohooldistriots euthoriziag

the raise in rate forthe ourrent

year. However,I can find very little law to substantiate this idea, so we shallbs greteful for your easwerto these questions et your eerliest 0onvenieaoe.s
House Bill SO0 is oodified in Vernon's

Annotsted

Civil Statutes es Artiole 2784e. We here quote the portion of House Bill 800 pertinent to this inquiryes follews:

"The oommlssioners'oourt for the commonschool distriots

in its county,

and the dist5dotschool trusteesfor the independent sohooldistricts

inoorporatedfor schoolpurposes only;shell have power to levy sad cause to be oollsoted, the annualtaxes sad to issue the~boads herein authorised, subjeot

to the following

provisions: "1. In oommon sohooldistricts, for the further mniatenaaoe

of publio free sohools sad.theerection sad~equIpPeat

of school

buildings

therein,

a special tax; and ia independent distriots

for the meinteaanoe of'sohodls

therein,

aa ad valorem tax not to exoeed #I..60 on.the #lo0 valuation of tnxeble

property

of the distrlet.

“2. In eommoa sohoolaad.ladepsndeat districts, for the purohase,

oonsfruotion,

repair or equipneat of'pu%lio

free sohoolbuildings within the limitsof suoh dlstrlets

and **the** purohase

of the neoessary

sites therefor,

a tax not to exbeed 60# on the #LOO valuation, suoh tax to be for the paymentof the eurrent interest

on sad providea slakingfund suffioieat to pay the principal

of bondswhioh said distriots ere empowered

to issue for suoh purposes.

**“ 3.**  The susouat

of maiateneaoe

tax, together

with the'smount

of bondinxof rw district, shellnever exoeed $l.SO on the ho0 valuation of taxableproperty8 sad lf the rate of bondtix, together

with the rate of.

Hon. Vera V. Fogg, Page 3 (O-6852)

maiateaeaoe

tnx voted ia the ~distriat shnll l t eng time exceed$1.50 on the.#lOO rnluntioa,

suchbond tax shall opalrte

to reduoe the maintsa&oe tax to thi differenoe

bstweeathe rate of the bond&x end al.50. -4. Do’tu shall he levied,oolleoted,ebrogated; diminished

or iaorenEed,

nad no bonds &all be insuedhereunder

until such notionhas been nuthorired b y l majorityof the votes onst nt na elestioa held ia the distriot

for such purpoesc~,

nt which none but property taxpaying

qualified

voters of suoh district sbll be entitled

to vote.” The fomer lnw (Artiole 2794, Revised

Statutes)

was in sublrtaatielly

ths *we laaguae’sxoept that the tax’oeiling ia Sections

1 and ? respeotively,wns

&at 11.00 instend of #l.SO.
It mill be noted that **the** lnw gives the power of levying the tnx to the commissionerr’ oourtor the rchooltrustees respeotively

and thet’the

vote of the people referred to in **Bootion** 4 **merely** nuthorises the levy, but Is not *he levy itrelfo

The &mmibsioa of’A psals”hbld.ia Yorktona Iadependbnt **Sohool** District

v. Mflerlmch, 12 6-W. P26) 130, opinion by Judge Speer, that P vote of the psople 

### l uthoriaiag

the tnx 10vy ia question we not effsotive to imposen tax until the sohopl board nofually

ordsrsd,fhe

lsvy of the tax.

. ,.. Sea al80 Geffert v. Yorktowakrdependeat 6ohoolDistriot,

290 **8.11.** 1053,by the Cusm&ssioa of Appeals, wherafaJudge Spserheld that where no valid lsvy orderwa# made by the sohool bonrd, the fax could not bs enforoed.
It would be the duty of the assensor-oollsofor therefore

to neseaspropertyia 0-a nohooldistriofr viaiooordsaoe

with the order of the scamissioaers’ sourt lmiag the tnx: nad in nay independent sohool distrista,

for mhioh he ir requirsd to reader service,

he shouldadhere to the’rnte’

rbt for-thin

the levy by’the’board of,trurtsea

of the distriot. Siaoe’tb nssrisor-bolleotor of your wunty ha6 

### l lreedyprepared

his tax rolla; Ve sssume thnt +e oommlssionerr~ sourt sad the boards of any indepeadsatnshool

dintriosiavolvad

b+ made thrii aanucrl wies for this venr and so.

oertifled

to the’nenrssor-oolleotor. If this be true, no idditioaal

tu may bs lsvlrd.

‘ .. ~n ’ oliver v. ’ Cermier, 39 Tax. 396, the **rohool** borrd lsviedn tax of one-half

of one peroeat. Thir bonrd waa removedfrom offioemd P new bonrd during the *NW yenr lwled **the** legalmuimm~~ of one psroent. The SupraseCourt, speskiag throughJudgeWelker, said:Hon. Vera V. Fogg, Page 4 (O-6652)

M think the first levy was legal,but that the second,bDerd

of directors

had no such power es would enablethan to set rside the former levy, underwhich the tax ought to have bsea,oollected. The Legisleture

vested.iathe sohooldirectors e discretionary

power to levy suoh tex as in their judgment

the publicnecessities required. This dis- .orstion

lhea once exercised in fixing the amount of tax to be levied for epy one:yeer nas ~exhausted, end the secondboerd,of'direotors couldnot rwise end ~seteside

the discretioawy ection,ofthe former board."
.~ Accordingly,

since the governmental 'agencies

in,question

ere without power to levy en edditioasl tax this year, it is not necessary to ensweryour remaining questions.
As previously

stated,

we are esswning for the purposes of this opinion

that valid lwies have been mede by all govermnentel agenciesinvol-, ved prior to preparation of the tax rolls. Eb cell your etteation to the feat, howwer, that if e levy has not beenmade for this yenr, the question of P double lwy would not be involved. The commissioners' court for the common schooldistriots, or the schoolboerd in en independent schooldistrict, could in such cesemake an original'ibvy for the iaareesed

rate euthoriredby statute

end a vote of the people.
In the cnse of Cedeae v. State, 165 5.X 367, errorrefused, Judge Fly stated: "All property owned on,the first dsy of Januaryis subject

to nay tex euthorised by law!whether suohtexes hevs'heen

authorized

theretofore

or may be authorized duringthe year, end oen be lwied by the body given the power +a levy et any time during the year. laws nsmiag the time for t&s levy of taxesare merely direotory, end legal taxes cea bs levied wheneverthe neoessity arises.
'To the ssme effect, see Pyote Independent School~Distriot

v. Dyer; 34 5.111.

(26) 576 (Ccusmission‘of Appeals),

end Blewett

v; Ri&ardson Independent

SchoolDistrict,

240 6.K 529 (Commission of Appeals). Very truly yours ATTOFNRYGEBERALOFTEEAS JAScdb:egw By /s/J! Arthur Saadlin ~. m.OCT **28,** 1945 J~.A&h&Sendlia /s/GRCVER SELLERS AFPROVED **Assistant** ATTORNEY

GR?EF&LOF TExhS OpinionCommittee By B VI B Chairman