Hon. W. A. Johnson

CountyAttorney Tom Green County SanAngelo, Texas

Dear Sir: OpinionRo. O-7037

Re: Whether an IndependentSchool District may have a tax rate ofmore than 50 centsper $100.00 valuation for bond redemption

Your request for opinionhas been received and carefully consideredby this department. We quote from your request as follows:

"TheLake View Independent School District, a suburb to the City of San Angelo, desires to make an expansion In their equipment, that is, add an additional building. They now have a tax of Fifty Cents for each $100.00 valuation Fn theDistrict to take care of bond issues. Their Superintendent, P.H. Davidson, propounded the following question with the request that I submit
same to you for an opinion:

"Can an IndependentSchool District have more than $*50 for bond redemption; law saysyou may have $1.50 per $100.00 valuation but bonds can never exceed 9.50 per $100.00.

"It occurs to me that the law is plain thatMr. Davidson cannot,but he seemsnot satFsfFed withmy opinion of the matter, and at his request I am transmittingto you his question for an opinion fromyou.'

House Bill BOO,Acts of the 49th Legislature of Texas, 1945, reads Fn part as follows:Hon. W. A. Johnson - Page 2

"Be ItEnacted by the Legislature of the State of Texas:
"Section 1. Taxing Power. The Commissioners court for the common school districts in its county, and the district school trustees for the independent school districts incorporatedfor school purposes only, shall have power to levy and cause to be collectedthe annual taxes and to issue the bonds hereFn authorized, subjectto the following provisions:

"1

. In common school dFstrFcts, for the furthermaintenance of public free schoolsand the erection and equipment of schoolbuildings therein, a special tax; and in independentdistricts for the maintenance of schools therein, an ad valorem tax not to exceed One Dollar and Fifty Cents ($1.50)on the one hundred dollarsvaluation of taxableproperty or the district.

"2

. In common schooland Independentdistricts, for the purchase, constructlon,repair or equipment of public free schoolbuildingswithin the limits of such districts and the purchase of the necessary sites therefor, a tax not to exceed fifty cents (50#) on the one hundred dollarsvaluation, such tax to be for the payment of the current interest on and provide a sinking fund sufficientto pay the principal of bonds which said districtsare empowered to issue for suchpurposes.
"3

. The amount ofmaintenance tax, together with the amount of bond tax of any district, shall
never exceed One Dollar and FFfty Cents ($1.50)on the one hundred dollars valuation of taxable property; and if the rate ofbond tax, together with the rate ofmaintenance tax voted in the district shall at any time exceedOne Dollar and Fifty Cents ($1.50)on the one hundred dollars valuation, such bond tax shall operate to reduce ,themaintenance tax to the differencebetween the rate of the bond tax and One Dollar and Fifty Cents ($1.50).h

Hon. W. A. Johnson - Page 3

"4. No tax shallbe levied, collected, abrogated, diminlshed or increased,and no bonds shall be issued hereunder until such action has been authorizedby a majority of the votes cast at an electionheld in the district for such purposes, at which none but property taxpaying qualifiedvoters of such district shallbe entitled to vote.

"5

. All property assessed for school purposes in a common school district shallbe assessed at the rate of value of property as said property is assessed for State and countypurposes.

"Sec. 2. Article 2784 of Title 49, Chapter 13 of theRevised Civil Statutes ofTexas, 1925, is hereby repealed, and all laws and parts of laws in conflictherewith are hereby repealed in so far
as they are in conflict,except that nothing herein shall in anywise alter, amend, or repeal House Bill No. 516Acts, Regular Session,Forty-ninth Leglslature."

House Bill 516,Acts of the 49th Legislature of Texas, 1945,reads in part as follows:

"Be it enacted by the Legislature of the State ofTexas:
"Section 1. In all independent schooldistricts, whether organized under general or special laws, and which have a scholasticpopulation of
more than one thousand, five hundred (1,500)and less than three thousand (3,000)approved scholastics,according to the Scholastic, Census, for the precedingyear, and the boundaries of which
are coextensivewith the boundaries of the Fncorporated cities or towns in which such lndependent school districts are located, the trustees of such independent school districts shall have the power to levy and cause to be collected the annual taxes herein authorlzed, subject to the followingprovisions:Hon. W. A. Johnson - Page 4

"(1) For the maintenance of the public schoolstherein, an ad valorem tax not to exceed One Dollar and Fifty Cents ($1.50) on the One Hundred Dollars ($100)valuation of taxable property of the district.
"(2) For the purchase, construction,repair
or equipment of public free schoolbuildFngs wFth1n the limits of such districts and the purchase of the necessary sites therefor,an ad valorem tax not to exceed Fifty (50)Cents on the One Hundred Dollars ($100)valuation of taxable property of the district, such tax to be for the payment of the current interest on and provide a sinking fund sufficientto pay the principal of bonds which such districts are empowered to issue for such purpose.
"(3) The amount of the maintenance tax, together with the amount ofbond tax of any such district shallnever exceed One Dollar and Fifty Cents ($1.50)on the One Hundred Dollars ($100) valuation of taxable propertywithin such district; and if the rate of bond tax, together with the rate ofmaintenance tax voted in the district shall at any time exceed One Dollar and Fifty Cents ($1.50)
on the One Hundred Dollars ($100)valuation, such bond tax shall operate to reduce the maintenance tax to be differencebetween the rate of the bond tax and One Dollar and Fifty Cents ($1.50)."

It is our opinion that you have correctlyanswered the question submitted.

We therefore answer the question propounded in the negative.
Very trulyyours

ATTORNEY GERERAL OF TEXAS

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APPROVED JAN 30, 1946 h/3;~~~,o~,~~~w

ATTORNEY GENERAL BY /s/ Wm. J. Fanning Wm. J. Fanning Assistant

APPROVED OPINION COMMITTEE BY BWB CHAIRMAN