OFFICE OF THE ATTORNEY GENERAL OF TEXAS
**AUSTIN**

**Bouorablo** 

### h. IV.3artarling QowltyAttorimy Jofru8on **~ouuty** 

### Bowmont, ‘braa

&tarSlrt

k le in rhioh you repuutour hrt1ala sm8&, Gamon 

### forthe ranner or a **j&Or OOll66@**  **di6** 1-e **distrlat.** tlno 14, 1e40,

in r the rmtions o?~ 06, WhlOb proriixo **n, of**  **tua ror**  on 

### junitir sol611 the 6t+tut68 **bear** ly refer to'tho perti**story.**

**th6** .stablirlm&t Of

seotion 1 prov8d.r that 8n 1ne*poniIent66hoo~,d~6trlot or a city V&&Oh had 68emd c~nntrol of **%tS 6OhOO~6**  **WW~, WI&T**  **OUtEill oOndit&XlS,**  **"ii&dllhh Us&**  **RdlltUiill 6**  **a-~-, vh**  **%+~Lze** 

### 'h3&%rWt-to **-b6 knomi**  **6s~a** Junior .GcGlogrDlstri6t.* Sootions 8 and 8 provide tlkr

### proasdurcwhombysuoh Qlstrkt sraybe romad. The managemtmt ana eantrol ot

junior eolleE6 diStriOt6 16 V66t6d in the board of l duastlon or tha 6lstrlot or olty wher4 the bounaarle6 cf ths 

### junior collage dlstrlat te th6 

### @aamor 6ubat6ntisllp the mm6 88 ma lnaspenaent dlstrlot or olty, 6Uoh **board to**  **be gor~mad**  by the g6nerel law applloabla to lndepmdent rohool dlStrlOt8 gmrrolly. 

### (Sections4 ana 

### SJ Sootlon7 author1668 a 

### junior coll4ge dlstrlot "or4atoa UtIdSrthlr 

### aat" to issue bond6 ror the OOll6tI'UOtiOll 6lldSQUiJIlWllt

Of buil6log6, l.Vy t6XCllto l artlos

such bonar, levy ruta OOllsOt 

### tare6 ror th6 support ad 6mlntsnanos or the junior oolle@e, **provided** that bond8 6hoUlU not be lreuoa without a m6jorlt.y**vote** of the puallfl66 totems or the junior ooll6gr biStXiI3t. Tha **board Oi**  **6duoation** or tha &mlor 00116&6 I6 autharlaod, upon patltloa rigned by lo per cat 0r tho Quaiiri4d property ta%pSyiIUJvotara or the dlrtrlat, to order **an** eleotion ror **tha irruanao**  

## or **bon46** 

## ana levying 

## of tuc8, such 616OtiOIl8tot f66U6606 Of bond6 Urd **levying** of t6x66 to be gor6m6d **by** the g6nsral l6w6~appllaable 

### to lmlopendent sohoul dlrtriots 

### in ao tar 

### as tha 

### mui43 are 

## l pplloable, bad, ~providad the total amount 0r 

### tax14tled for junior 00110&e purpomr ehall Novak ozoeed **twsaty** (60$) eent6 on the glO0 of'propsrty viluatlon.* Undsr tha origlnel sot the tax limitation was b66ed~upon the veluatlon flrcd by the iiqu6U66tlon Board 

## 0r the **Commlarmionnra*** **@ourt for**  **State** and 

### oountyPtll30606, but by th6 1939 6m6Zldmantthl6

## Wa6 OhangSd to the v61~6tiOti1

rim by the Eioara

## 0r Bwuillzation 

## r0r tha junior oolloge aiotrm. 3aotlons 96 **and Pb,**  

### which **WON** added in 1037, rclaa66 roibWa:

*fioo.

### Va. Th6 amse66or ana eollaotor or such junior eollcrgsdl8triot 6hsil **a68066** the tare6 aad collect the SalI30 in the 

### m6nadr **AOW** 

### ProTided **by hW**  rar the aolleotlon 

## 0r 611valotra tax08 by oounty aaao86Or6 0na 00116OtO~6 and 

### wherethem la **not** heroin 00nwn8a any opoolfle prerlelon at dlreotlcn aS to how anything **oonneotsa**with **tDs** 8a8ewe.ent cob oollectlon OS tame sbrll **b6 60~6,**  then **the plWViRiOni**  

## or the Gneral Law Shall prsriill. 7!h6beard 

## 0r eduaatlcn of Said fIi6trlot#hall b6Ye ~thspOw6r, ana 1s hrrcby 

### authorimd to appoint three rUid6at citi~Sst+S or the Sal6 alrtrirt to m?O a6 

### a boar4Of *qualiSatlonto eQuall3mthe **velues** 

### or 611 **pro** crty sub e6t to taxation In Said.aiotrlot 6nd said oar4 shr 1 t 5 puallry in the 68~4 manner and sbsil perform the ssme dutias aLB16 6uthorLned 

## to **be** 

## prrorma by the board at ecptalltatto~&p ointod **by** the alty 00UnOil cf Cltie6 a& tOW&W fnOOSJ!Omt8d **UndSr** th6 General Laws of thle Lt~ats.

## 808

*Al).taxes provided ;Porbp this irotshell 

### baooam due an6 geyable on tbo 8amo deta es the taxer In the indepant!entaohool distrlot pmvlded the bouthtlea CC the :~lor oollege dl8trl~otare aotermlnous with the IcOependent school distriot. if the bouudarfes of the junior oollege dlstriat are not ootetinous with the independent eohool diatrfot, then the taxer of stld distriot shall beoom duo and payable on the same date 

### as Is provided Zor taxes duo to Stat. 

### and county 

### Geld taxes ah811 be and rez.nlne 

### firat and prlor~hen upon all the land end other 

### property agelnst which tho tam were e@resreQ. In aau ruoh 

### tu shall become delinquent there ahall be added the ssse penalty 

### and the same ahall draw latorrrt et ths aam rate snd from 

### the same beto me 18 provided In ease ci taxes beooging delinquent to in&ependent sohoul districts undsr the General Laws. (Aoto lQEQ, 4let kg., p. $46, @h. 290, UC. 9e, u aEde4 Acts 1037, 45th Leg., Q. 848, oh, MO, sea. a.1
-ha. 9b, In lieu oi the mamar of arr~eonnent and collection of taxes, as provided in *ectiaa Is, the Board of auoatlon OS euab hnlor GoUege Dlatriot 

## myprovideior 

## th6aaimwamt, equalizetlon, and colledtlon of taxes in the manner following )

to-witt ‘(a) 

### Xi the bounbaries oi raid 

### JuniorGollegr Plrtrlat *hall 

### bc the tsam 

### or subrtantialiiy the 

### 8ea4,as 

### that

## 0r en

## fnaepedtsntSob001 

### Dietriot, hevl "E an 

### 4rueor 

### and Collaotor of Taxes then suoh lstriot amy have the hexer of thalr Distriot assessad aml oolleoted by the kcseseor and Colleotor oi &xes of euoh ?.ndeendent Sohool Dietriot and bars ruoh texea equiilcad lp by the 

### Board oi Bquallsrtion of mob Independent Sohcol Dlstriot. “(b) &here e city 

### baa assumed control & its schools aab use6 tho 

### hammior andCollaator oi Taxes appointed and paid by tbs oity is hereby authorlzsb to have their fax.8 aasessa6, equall-6, and oelleoted **by** the safm 

### Boardthat 

### aazs4mms.

squal.irses,

an6 oolleets nlty tares.
“co) The Board of Zauoatlon or suoh Junior College Dietriot, if ths prefer 

### to do 80, rmay bare tbe taxes of their istriet aeas8se4 an6 5 

### ooU.eotedbg %;henrsaamr aab Golleotor of GountpHon. d. ):.Lesterllng, gags 4

~axse In the County In whloh said I&atrlat shall be altuated, or collected only by the 

### ~aaeaaor and Colleotor ot 

### County Texe8, and In nuoh event,, euoh taxes shell be ae8ssaed and oolleoted by 

### aal& County offloera, as the aeae any be, ena turned over to the Treasurer of'the Junior College DirtrIot 

### ror rhloh 8uoh tax88 have been oollooted. The property of suob GlatrIot8 herlw their taxes esaear~d end oollemted by the Aa8ea8or and Colleotor of County gexea shall not **be** 

### e8resaed at a greatsr.velua then that e8eeased for County end state purposea. If eald taxes em 

### eaaeaasd

### by e bpealel +~.saessor ot the Junior College iJlatrlat, or shall be aaaesst4 by the ~peolel Aeae8aor of the Independwt Eohool Dlstrlot In the raeliner **above** 8ot out an4 are oolleoted only by the County Tax Collaotor, the property of aald Diatriot may be 

### eaasaaed et a greater or leaa value than that 

### eaaesaedfor 8tsts and County leotor of County Burpoeea and the 

### Aaaeaaor and Colema the roll8 preperad b In auoh 

### oaau ehell eooept
the 

### Assessorof the f the *sole1 

### Aaaeaaor or by ndependent school DIrtrIot, 

### a8 the oe8e may be end 

### approvedby the Board of a;duoetlon,a6 p&dad in thla aeotlon. &hen the aseasor and Collector of County Tame I8 required to la aeaa

md oollset the texea'of a Junior Collw• Diatrtot, he ahall rooelve the aeaa peraentage aa for State and County Texea.”
kSlon 9 provides that tha **boar4** of l dueatlon of tha Junior oollqo dlatrlet ahell levy tub8 

### forthealatfIot8, and Yaotlon 10 oontaloa provlaiona aono*rnIng aa5eramant end 

## 00iie0tion 0r t-08.

Smtlon 11 provider that under oertaln oiroumatenoea, "two or more aontlguoua lndependrnt aohool dIetrlct8 or two or more oontlguoua oommon rohool dietrlota, or a oo&blnatlon soa1~o8rdof one 

### or mom lndepsndent aahool dletrtats, with 00e or more 00mmon aohaol dIatrIota of oonti~uoua territory wlthln the lsaiecounty,= my crmtebllshantIsPaintel.a e WdOn junior oollege. It also provide8 that 

### a crountyor a oomblnatlon of ooatiyour, oountlea x+aysstablleh and maintain a oounty 

### or joint oounty junior oollege.

Esotlons LB and 19 provide the prooedurs to be followed in artabll8hlng a union &u&or oollegi dlrtriet, a

## 810

county junior oollsea d~lstriotor m jofnt oountr funior oallegs di4trlot, and 

### authorlz4 the.mubraimmlcn**of** ths **~u4ntlon of**  **lOVyiS(j** tax46 qnnE **iEeu$w** bonds at the Beni **ehction mt**  whlah :tr establl8btiusertim voted upon.

hotion e0 **prorid** that **“ A**  **Union** 

### Junior**Collsg4, 4**  

## COURty

fUIiiOr hll46t, Or 4 JOillt 

## hiI%t~ hltliOr fiO114&4, 

### l h4ll **be ~OV~X-LO~,**  **adslnlrtmed** 

### end oontrollmd by 

### an6 under 

### the dlrmotlon 

### of a **804ti** of **84~411** Junior **Coll4g4** &uett48 

### slcotmd at 14~134

### from the Junior **Collnes** District by the puBlif~4d vot4rm of said dlmtrlct,’ with much **g4nsrelpowsr6 a** * ar4 thsr4ln 4nnuslsrttsd.

hotion el prwldor ror the annexation of'tmrrttory to 

### a **junior** 

### 001Lmgedlmtriot for junior 

### collbgt puqostm only, **and** Seation **EZ, prior**  to **1.937,** read em followmt

"All taxam 14tl46 **iar** 6 Gounty or Joint County 

### Junior Coll4&4 

### Pimtriat, **ohall** 

### bm488~48m4a **by** the Cou&y Tar kmmmmmcn or A.mmammormr**and** aollemtmd **by County** %I GcU,rotor or Golilsotorm~whomhall **~4aoh** month **pL4es ruoh**  **funds** with the County Tr44mur4i or Treamur4rm 13 tk4 48~6 0r 8 lh%on sw10r CIPll4g4**izimtriot**

**. ”** 
By th4 

### l

b ove c rib6

**4amias4nt;** in 193?, thlm **444Dlon**
was nmd4 

### to read 48 

### Tollcwmt

‘544, 

### sire.

ial tax48 14vt48 

### r0r a 

### oountyor 

## joint **eotmty junior**  ~ollsg4 **dfstriot** 

## 84ml.l **be aome&mwd**  iradoollootod in thm 

### siannor pratldsd in &afionB 70 bad 70 4rid**BU4h ~O~mOtOX**  **4e4h aOnth**  

### shall **pl404 su4b**  **rungs** 

### with the**Tro4muru ot**  

### rwh oount) QC Joint **oaunty** 

### 00114@4 dlstrlat.*
Th4 question prsmonted **by** 

### your lstt4r 8r1408 

### out of th4 

### mt that them mpp4u8, 

### upon rirmt mzmmainmtlon,to hmr4 beat mn omismicm 

### or ariyprovimioa **for** 

### Ehn8sm4am64nt **r8d ooXl4otion**  Or t&44 rOX **4 Unii38**  **&aOr eOlbg4**  **di4triOt, 4inOB**  **844tiQ88** 1 **to** 16 may **be** monmtxued to **‘ bs**  applioable only tc a junior ooU~4 distrlo(rorwted undar Beatlen A; t&at ts, 

### a junior 00114gl44mtablirh4d 

### by maIridepanQent bohool district or m city which has **ammwsM** control al'Its mohocsl~)and 4ii304 640- 

### tlon 88 in **it8** prsfient rQrPlavsktm

### no ror4renoe to 

### 6 union junior oollsge diitriot, Them would be **mom** bmmi8 for muoh **8** 

### ooaotruation Ii iron a 

### rmmdingof the mat am m who14 ittppur6d 

### thnt the la&alatutt inteabed for ~aOt~On8 1 throu#i

16 to apply oaly to thou4 dlstrlotr @mated 

### uzdor64otlon 1, ad **int4n64d** to **e&t** out &1 **Or** the **JPS ’** **QYiBiOOr** appllaablr to thommdiatriotm or4ated uad4r k4tion 17, ln 64OtiOn8 18, 19, 80, t!la84 za. Thlr, howwer, dote not **appesr** to be tb4 **14giBhti74** iat4at, for **tb4S4** &St 

### 4i8 64UtiOaB 

### do not 

### 18 any **W&y** *tt4mpt **to** make 84~r4tcl 4Ad aowlet protirlon **r0r** th4 **0 4Z?4t14n**  **Of diBtrlOt8**  ioXabd **lU164r 84OtiOn**  **19.** Th484 

### BUtf**OS8** make DD roYlBlon for Yoting bBnd8, other than **8t** fh4 origiaal 414ot Qn, authorfziq **th4** 

### 18~ of tax48 or f88~~i04

P O? bonds, liaitatian tiponthe W rata, t&4 US4 of **dimtriat rU!kdB**  **and other**  

### pr~Yl*f~~i* **uhioh the**  **Lbgi,mlature would**  **w4t** ri4rt~falyb4Yo pmvldod had it 

### beur Intended 

### that the l p pxo- L 

### rfmta **g4nBral** QrOTiBfCOlB **of** the ibUt 1.6~ootloa~ should not
0XiZ4d to 

### bo **eNBt4d** 

### t&r ths irOt. B&$JiiOab14 to **all** ty 08 **Of &u&iOr**  **001l4~4 di4trfOtB**  

### authThe only ref4r4404 112

### th4 orlglml aot to th4 

### levy **aBk48&4at** 4d oofleotlon of **f4xB8,** mp4ailioally 

### rp~l.iobbk to **df8triutB** 

### orated **under h4tion**  

### 10, **14** foua8 la 84stioa 88 4ad 

### do48mt purpQrt ti? b8 Ooa&ht4 nitbin itB4if, lt B&?lar8to **be port**  **in** 

### the nature **of to.**  axmptlaa 

### fzoathe ~ensxa **pro P**  Y%Bio2u rOf th4 pWpOB4 Ef pntY&dfng 4 diffO24Bt pmB4ddur4 48 tg 

### the Mtt4r8 

### tharalnoot4r4d. beded ~otloa fS **f4sw48** the 4xorptlon 444 *la048 oouaty 844 )olat oounty 

### Jtmior ool**1864** 8iBtriOtB **under** ths BSCU @'aYl6lom4 aDpiiaBbl4 to $AniOr OOl&@4 ~di8triotB**&43W ’** **81&y.**

**After** 

### oard'ul**oaruldontion** 

### of thla lo,gi814tiv8 **pmti8ion8,** authcwisl~ thB 

### ar4atloo of &nlor eOUq&e **df8trfoto** 

### ad their l4d4kti74 hiStOry, We 8 **04** With th0 **4OR61U4iOXl8 4Sp24884d**  fIl 

### your letter of **r4quset sn**  err, **or** th8 o in&on that tho44 **840- r**  

### tfO88 **4t Arti**  USUh, **0OrJlOl3 ’** **8 ‘** **puur B** **hi1 StstUtU,**  providing **rOr th4**  **SMLlllllbl Or**  **44848EO64nt Urd**  **OQlbiJtiOa Of**  **tw4a rQr**  **0** ~~torfoolls~ dietriot also **apply** to **a** 

### unionjualor 00114g4

. IIouruvrry truly
AlTOlam! amsAL OS?T6%&S 

### CGGtti w

APPRc:'r: JUT, 2, **1940**