## GENERAL

THEAITORNEY

OF TEXAS

AUSTIN 11.TEXAS WILL WlLSON A-rroRNEY GENERAL July 21, 1960

Nonorable G. F. Steger County Attorney Colorado County Columbus, Texas Opinion No. WW-890
Re: Whether a school district may levy a minimum tax of one dollar per tax statement regardless of the amount of the tax due from each property owner on the Dear Mr. Steger: basis of property valuation.
You have requested an opinion as to whether a school districtmay levy a minimum tax of $l.OO'per tax statement regardless of the amount of the tax due from each property owner on the basis of propertyvaluation. You informus in your opinion request that ProvidentCity Independent School District, the district in question,has a tax rate of fifty cents per $100.00 valuation,but that the district leviesa minimum tax of $1.00 per tax statement. You inform us further that a statementdeclaring such a tax of $1.00 due on propertyvaluated at $10.00has been returned unpaid, except for an accompanying check in the amount of five cents which is deemed to be in payment of the tax on this property as the tax would have been calculatedhad the ad valorem rate been strictly followed.
In our opinionArticle 278&e,Vernon'sCivil Statutes, is controllingof this question. This Article reads as follows: %;I%;;! 2784e. (Maximumtax rate in school dis-
"TaxingPower. The CommissionersCourt for the common school districts in its county, and the district school trustees for the Independent school districts incorporated for school purposes only, and trustees of rural high school districts and the trustees of all other school districts shallhave power to levy and cause to be collected the annual taxes and to Issue the bonds herein authorized,subject to the following provisions:Honorable G. F. Steger, page 2 (' 

## ww- 890)

"1

. In common school districts, for the furthermaintenance of pub1ic free schools and the erectionand equipment of schoolb,ulldlngs therein, a special tax; and in independentdlstricts, rural high school districtsand all other school 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 ($100.00)Dollars valuationof taxable property of the district.

“2

. In common school and independentdistricts, rural high school districtsand all other school districts, for the purchase, construction, repair or equipment of public free schoolbuildingswithin the limits of such districtsand the purchase of the necessary sites therefor, a tax not to exceedFifty (504)Cents on the One Hundred ($100.00) Dollars valuation, such tax to be for the payment of the current interest on and providea sinking fund sufficientto pay the principalof bonds which said districts are empowered to Issue for such purposes; 

## “3 D The amount of maintenance tax, together with the amount of bond tax of any district, shall never exceed One Dollar and Fifty Cents ($1.50) on the One Hundred ($100.00)Dollars valuation of taxable property;and if the rate of bond tax, togetherwith the rate of maintenance tax voted in the district shall at any time exceedOne Dollar and Fifty Cents ($1.50)on the One Hundred ($100.00) Dollars valuation, such bond tax shall operate to reduce the maintenance tax to the differencebetween the rate of the bond tax and One Dollar and Fifty Cents ($1.50). '4. ,Notax shall be levied, collected,abrogated, diminished or increased,and no bonds shall be issuedhereunder until such action has been authorizedby a majority of the votes cast at an election held In the district for such purposes,at which none but propertytaxpaying qualified voters of such district shall be entltled to vote. 

## “5

. All propertyassessed for school purposes in a common school district shall be assessed at the rate of value of property as said property isHonorable G. F. Steger, Page 3.wW-890,)

assessed for state and county purposes. 49th Leg., 45,;;. Acts 1945, Leg., I1' 04 8 1; Acts 1947, 50th P-53, * , i 1:" Without reaching the question of the propriety of a tax leviedby the school district on other than an ad valorem basis,we are of the opinion that any method of calculating the amount of the tax to be leviedand collectedby the school districtwhich results in taxing any taxable propertywithin the district in an amount In excess of the maximum rates as set forth In Article 2784e is prohibited by that Article. Article 2784e-1 providesanother method of calculating the tax to be leviedand collectedby school districts,and provides that this methodmay be adopted by a district by means of a majority vote of the taxpayingproperty owners in the district. Article 2784e-1 also setsmaximum permissible ad valorem tax rates. It does not appear from your requestwhether the provislons of this Article apply to the ProvidentCity Independent School District. Should this Article be applicable,however, It, likeArticle 2784e, would operate to prohibitany tax on propertywithin the district in an amount in excess of the permissiblerates.

An independentschool districtmay not levy a minimum tax of $1.00 per tax statementregardless of the amount of the tax due from each property owner on the basis of property valuation. Very truly yours, WILL WILSON Attorney General of Texas

Assistant LH:hbHonorable G. F. Steger, page 4 

## (w-890)

APPROVED:
OPINION COMMITTEE Gordon C. Cass, Chairman JohnWildenthal, Jr. Robert H. Walls Fred Werkenthln Paul Floyd
REVIEWED FOR THE ATTORNEY GENERAL BY: Leonard Passmore