THEAITORNEY GENERAL 

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 

district may 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 property valuation. You inform us 

in your opinion request that Provident City Independent 

School District, the district in question, has a tax rate 

of fifty cents per $100.00 valuation, but that the district 

levies a minimum tax of $1.00 per tax statement. You inform 

us further that a statement declaring such a tax of $1.00 

due on property valuated at $10.00 has 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 calculated had the ad valorem 

rate been strictly followed. 

In our opinion Article 278&e, Vernon's Civil Statutes, 

is controlling of this question. This Article reads as 

follows: 

%;I%;;! 2784e. (Maximum tax rate in school dis- 

"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, and trustees of rural high school districts 

and the trustees of all other school districts 

shall have 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 

further maintenance of pub1 ic free schools and 

the erection and equipment of school b,ulldlngs 

therein, a special tax; and in independent dlstricts, rural high school districts and 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 valuation of taxable property 

of the district. 

“2 . In common school and independent districts, 

rural high school districts and all other school 

districts, for the purchase, construction, 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 (504) Cents on the One Hundred ($100.00) 

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 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, 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 ($100.00) 

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). 

'4. ,No tax shall be levied, collected, abrogated, diminished 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 entltled 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 
Honorable 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 

levied by 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 levied and collected by the 

school district which results in taxing any taxable property within 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 provides another method of calculating 

the tax to be levied and collected by school districts, and 

provides that this method may be adopted by a district by 

means of a majority vote of the taxpaying property owners 

in the district. Article 2784e-1 also sets maximum permissible ad valorem tax rates. It does not appear from your 

request whether the provislons of this Article apply to the 

Provident City Independent School District. Should this 

Article be applicable, however, It, like Article 2784e, 

would operate to prohibit any tax on property within the 

district in an amount in excess of the permissible rates. 

An independent school district may not 

levy a minimum tax of $1.00 per tax 

statement regardless 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:hb 
Honorable G. F. Steger, page 4 (w-890) 

APPROVED: 

OPINION COMMITTEE 

Gordon C. Cass, Chairman 

John Wildenthal, Jr. 

Robert H. Walls 

Fred Werkenthln 

Paul Floyd 

REVIEWED FOR THE ATTORNEY GENERAL 

BY: Leonard Passmore