OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Bouorablo h. IV. 3artarling 

Qowlty Attorimy 

Jofru8on ~ouuty 

Bowmont , ‘braa 

&tar Slrt 

k l e in 

rhioh you r ep uut our 

hrt1ala sm8&, Gamon 

for the ranner or a 

j&Or OOll66@ di6 

1-e distrlat. 

tlno 1 4 , 1 e4 0, in 

r the rmtions o?~ 

06, WhlOb proriixo 

n, of tua ror 

on junitir sol611 the 6t+tut68 bearly refer to'tho pertistory. 

th6 .stablirlm&t Of 

seotion 1 prov8d.r that 8n 1ne*poniIent 66hoo~,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 .GcGlogr Dlstri6t.* Sootions 8 and 8 provide tlkr proasdurc whomby 
suoh Qlstrkt sray be romad. The managemtmt ana eantrol ot 

junior eolleE6 diStriOt6 16 V66t6d in the board of l dua stlo n 

or tha 6lstrlot or olty wher4 the bounaarle6 cf ths junior 

collage dlstrlat te th6 @aam or 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. (Sections 4 ana SJ Sootlon 7 author1668 a junior 

coll4ge dlstrlot "or4atoa UtIdSr thlr aat" to issue bond6 ror 

the OOll6tI'UOtiOll 6lld SQUiJIlWllt Of buil6log6, l.Vy t6XCll to 

l a r tlo s 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%pSyiIUJ votara or the 

dlrtrlat, to order an eleotion ror tha irruanao or bon46 ana 

levying of tuc8, such 616OtiOIl8 tot 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 tax 14tled 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 

oounty Ptll30606, but by th6 1939 6m6Zldmant thl6 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, rclaa 66 roibWa: 

*fioo. Va. Th6 amse66or ana eollaotor or such 

junior eollcrgs dl8triot 6hsil a68066 the tare6 aad 

collect the SalI30 in the m6nadr AOW ProTided by hW 

rar the aolleotlon 0r 611 valotra tax08 by oounty 

aaao86Or6 0na 00116OtO~6 and where them 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!h6 beard 0r eduaatlcn of Said fIi6trlot #hall b6Ye ~ths pOw6r, ana 1s 

hrrcby authorimd to appoint three rUid6at citi~Sst+S 

or the Sal6 alrtrirt to m?O a6 a boar4 Of *qualiSatlon to eQuall3m the velues or 611 pro crty sub e6t 

to taxation In Said. aiotrlot 6nd said t oar4 shr 5 1 

puallry in the 68~4 manner and sbsil perform the 

ssme dutias aLB 16 6uthorLned to be prrorma by 

the board at ecptalltatto~ &p ointod by the alty 

00UnOil cf Cltie6 a& tOW&W f nOOSJ!Omt8d UndSr th6 

General Laws of thle Lt~ats. 
808 

*Al). taxes provided ;Por bp this irot shell baooam 

due an6 geyable on tbo 8amo deta es the taxer In the 

indepant!ent aohool distrlot pmvlded the bouthtlea 

CC the :~lor oollege dl8trl~ot are 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.nln e 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 my provide ior th6 aaimwamt, equalizetlon, and colledtlon of taxes in the manner following ) to-wit t 

‘(a) Xi the bounbaries oi raid Junior Gollegr 

Plrtrlat *hall bc the tsam or subrtantialiiy the 

8ea4, as that 0r en fnaepedtsnt Sob001 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 ?.nde endent Sohool Dietriot and 

bars ruoh texea equiil lp cad by the Board oi Bquallsrtion of mob Independent Sohcol Dlstriot. 

“(b) &here e city baa assumed control & its 

schools aab use6 tho hammior and Collaator oi 

Taxes appointed and paid by tbs oity is hereby 

authorlzsb to have their fax.8 aasessa6, equall-6, and oelleoted by the safm Board that 

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 5 istriet aeas8se4 an6 

ooU.eoted bg %;he nrsaamr aab Golleotor of Gountp 
Hon. 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 eaaesaed for 

8tsts and County 

leotor of County B 

urpoeea and the Aaaeaaor and Colema 

the roll8 preperad b 

In auoh oaau ehell eooept 

the Assessor of the f 

the *sole1 Aaaeaaor or by 

ndependent school DIrtrIot, 

a8 the oe8e may be end approved by the Board of 

a;duoetlon, a6 p&dad in thla aeotlon. &hen the 

aseasor and Collector of County Tame I8 required 

to l a a eaa 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 for the alatfIot8, 

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~o8rd of one or mom lndepsndent aahool dletrtats, with 

00e or more 00mmon aohaol dIatrIota of oonti~uoua territory 

wlthln the l saie county,= my crmtebllsh antI sPaintel.a e WdOn 

junior oollege. It also provide8 that a crounty or a oomblnatlon of ooatiyour, oountlea x+ay sstablleh 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~lstriot or 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 establl8btiusert im 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 001Lmge dlmtriot 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 bm 488~48m4a by the 

Cou&y Tar kmmmmmcn or A.mmammormr and aollemtmd 

by County %I GcU,rotor or Golilsotorm ~who mhall 

~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 o ve c r ib 4amias4nt; 6 in 193?, thlm 444Dlon 

was nmd4 to read 48 Tollcwmt 

‘544, sire. ial tax48 14vt48 r0r a oounty or 

joint eotmty junior ~ollsg4 dfstriot 84ml.l be 

aome&mwd irad oollootod 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 ariy provimioa for Ehn 8sm4am64nt 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(r orwted undar Beatlen A; t&at ts, a junior 

00114gl4 4mtablirh4d by ma IridepanQent bohool district or m 

city which has ammwsM control al' Its mohocsl~) and 4ii304 640- 

tlon 88 in it8 prsfient rQrPl avsktm no ror4renoe to 6 union 

junior oollsge diitriot, Them would be mom bmmi8 for muoh 

8 ooaotruation Ii iron a rmmding of the mat am m who14 it 
tppur6d thnt the la&alatutt inteabed for ~aOt~On8 1 throu#i 

16 to apply oaly to thou4 dlstrlotr @mated uzdor 64otlon 1, 

ad int4n64d to e&t out &1 Or the JPS’QYiBiOOr appllaablr to 

thomm diatriotm or4ated uad4r k4tion 17, ln 64OtiOn8 18, 19, 

80, t!l a84 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 BUt f OS8 make DD roYlBlon for Yoting bBnd8, other than 8t fh4 

origiaal 414ot P Qn, authorfziq th4 18~ of tax48 or f88~~i04 

O? bonds, liaitatian tipon the W rata, t&4 US4 of dimtriat 

rU!kdB and other pr~Yl*f~~i* uhioh the Lbgi,mlature would w4t 

ri4rt~faly b4Yo pmvldod had it beur Intended that the l p p x o - 

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 

do48 mt purpQrt ti? b8 Ooa&ht4 nitbin itB4if, lt B&? l a r 8 to 

be port in the nature of to. axmptlaa fzoathe ~ensxa P proY%Bio2u rOf th4 pWpOB4 Ef pntY&dfng 4 diffO24Bt pmB4ddur4 48 

tg the Mtt4r8 tharaln oot4r4d. beded ~otloa fS f4sw48 

the 4xorptlon 444 *la048 oouaty 844 )olat oounty Jtmior ool1864 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 r err, or th8 o in&on that tho44 840- 

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 union jualor 00114g4 

. 

IIouru vrry truly 

AlTOlam! amsAL OS? T6%&S 

CGGtti w 

APPRc:'r: JUT, 2, 1940