Hon. W. A. Johnson 

County Attorney 

Tom Green County 

San Angelo, Texas 

Dear Sir: Opinion Ro. O-7037 

Re: Whether an Independent School 

District may have a tax rate 

of more than 50 cents per 

$100.00 valuation for bond 

redemption 

Your request for opinion has been received and 

carefully considered by this department. We quote from 

your request as follows: 

"The Lake 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 the District 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 Independent School District 

have more than $*50 for bond redemption; 

law says you 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 

that Mr. Davidson cannot, but he seems not 

satFsfFed with my opinion of the matter, and 

at his request I am transmitting to you his 

question for an opinion from you.' 

House Bill BOO, Acts of the 49th Legislature of 

Texas, 1945, reads Fn part as follows: 
Hon. W. A. Johnson - Page 2 

"Be It Enacted 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 incorporated for school 

purposes only, shall have power to levy and cause 

to be collected the annual taxes and to issue the 

bonds hereFn authorized, subject to the following 

provisions: 

"1 . In common school dFstrFcts, for the 

further maintenance of public free schools and 

the erection and equipment of school buildings 

therein, a special tax; and in independent districts for the maintenance of schools therein, an 

ad valorem tax not to exceed One Dollar and Fifty 

Cents ($1.50) on the one hundred dollars valuation 

of taxable property or the district. 

"2 . In common school and Independent districts, 

for the purchase, constructlon, repair or equipment of public free school buildings within 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 dollars valuation, 

such tax to be for the payment of the current interest on and provide a sinking fund sufficient to pay 

the principal of bonds which said districts are empowered to issue for such purposes. 

"3 . The amount of maintenance 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 of bond tax, together 

with the rate of maintenance tax voted in the 

district shall at any time exceed One Dollar and 

Fifty Cents ($1.50) on the one hundred dollars 

valuation, such bond tax shall operate to reduce 

,the maintenance tax to the difference between the 

rate of the bond tax and One Dollar and Fifty 

Cents ($1.50). 
h 

Hon. W. A. Johnson - Page 3 

"4. No tax shall be levied, collected, 

abrogated, diminlshed or increased, and no bonds 

shall be issued hereunder until such action has 

been authorized by a majority of the votes cast 

at an election held in the district for such 

purposes, at which none but property taxpaying 

qualified voters of such district shall be entitled to vote. 

"5 . All property assessed for school 

purposes in a common school district shall be 

assessed at the rate of value of property as said 

property is assessed for State and county purposes. 

"Sec. 2. Article 2784 of Title 49, Chapter 13 

of the Revised Civil Statutes of Texas, 1925, is 

hereby repealed, and all laws and parts of laws in 

conflict herewith 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. 516 Acts, 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 

of Texas: 

"Section 1. In all independent school districts, whether organized under general or special 

laws, and which have a scholastic population 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 preceding year, and the boundaries of which 

are coextensive with 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 

following provisions: 
Hon. W. A. Johnson - Page 4 

"(1) For the maintenance of the public 

schools therein, 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 school buildFngs 

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 

sufficient to 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 of bond tax of any such 

district shall never exceed One Dollar and Fifty 

Cents ($1.50) on the One Hundred Dollars ($100) 

valuation of taxable property within such district; 

and if the rate of bond tax, together with the 

rate of maintenance 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 difference between the rate of the bond tax 

and One Dollar and Fifty Cents ($1.50)." 

It is our opinion that you have correctly answered 

the question submitted. 

We therefore answer the question propounded in the 

negative. 

Very truly yours 

ATTORNEY GERERAL OF TEXAS 

WJF:BT:mjs 

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