OFFICE OF 

## 329

OF TEXASYou al60 mbmit the infomntlon that the hat

soholaatio oonau~ aham the imlapendeat dlntrlot in qwat&m to have only 185 aQhOla#tiO&

Aooordlng to tha above quotcsdiafomatlon 

### tha ltolitaIndependent School **iJiirtrfot** war formed uader the **~WOrrJ, tiW8**  **0:** thi8 **8tAt6 aad**  **WAU**not **OrOatrd a,**  **m %R**  **4~peadsnt** mhcml 

### UlaOrfot by aproial 

### lotof the Le,gSrlatun. &tiol~ e76S fa applioablr 

### to lad~ondatt sohool 

### diatriott4 a0 **0reat9a** 

# andpmwitwo 88 

# r0uMt “Alllnoorponted

d%atriota, having 

### maoh 

## rewor than one hw&drea and 

## iiity 8ohQlartfoa aoo&ing to the latwt OOWUB, ahall be govamsd Zp the general admlnlatration of thdr 

### l ab ol8 by the lawa 

## whtoh apply 

## to -at cl4hoot

## d.Satriotn; and all funda,of ruoh 

### diwtoiot# &all bo 

### kapt in **the** 

### county dopo8itwlas 

### and paiQ out on order ef the trtt8t.w *pprovod by bho o~unt9 auparintindem.*

Fe are of the opinion that tha 

### aawmnent and Qollootlon 

### of 

### tuae by l who01 

### dietriot (looa not omo within the tam 

### *general l 

### dalaiatration

of their whoalaw ai wad in Artlola 874%. aqua. In *hia oonolwion *a are gro8tlr **infhenoti** by the depmtmontal **QQaatruQtlQa** plaoed oa thir question mop 

### a loag period 

### or yaarr b9the Attorney WWa2'r Dqartmeet and the JM,putmeut oS **Eduoatlon.**

**on April**  **28,** 1980 **atwt2 th0**  **8wi3ia*8tio0** **or** Attoramy **Oonual** C. **tl.** Our&n, **Aaoletant Attorney**  **Outoral** %.;O;.~@war wrote an oplaioa 60. 22l8 on fhls point, whioh opinion 

## was

l ppxaved In ooafenaoe. 

### mm oplaion W88 

### 88&roMed -tx\ qI.s;o Ann%6 **Webb**Blmtoa, 8tate Suparinttadent of Pub110 Iastruotion and red la 

### part 

## as r0uwnt

Wwe have your l&tar or the 16th lnat., 

## anoloring a oommunlaatlon from Yr. 55.Z!.FMll, 

### Attoxney-at-Law, 

### ktoav$lb, %X88, ianblob hs nicma the quertlon aa to whather acladapend*nt aohoal dietriot oantuinii@g le8a than 

### QM hundred an4 

### flit9 aoholaatloa 

### and harm it8 cmn aaw8aw **and** OOlhOtQr **of taxea**  **le bound**  **by %ha** **VelUtiOn** plaora upon property thsrela **gor** rtato **and OQunty**  p.wpowa, aad you raqwat tbo opWcm ai bhlr Departwatt with 

## nf@renotl theret&BoJlonblo Cullrn 8. Vanoo, P-e S

“In Avery vs. Owper, 180 3.W. 7% th0 BUPN0 court (cpinlon or chier Jwtioa Fhillipr) hold eat an lndepandent sobool dietriot havIn& an amaessor an4 ooJ.leotor or Its awn oan aaaaa6 pmparty Car purpoaem ofaoh001 taxation at a *alUation Other th~tr bh8t mutt r0r *tats and oounty pUrpQD*& “Th. 

## ap8olrso qUWtiQU don preer0nt.d 

## 1s:
**Doriat&i* oaaa at-917 to **Ustriots** 

### or la** thaa arm hundred ana fifty aaholamtloa?*
"

. . . 

### Wtthr oepsot

tothe

l ~ae88mMt

0i prop- Ort7 tb0 10~7 

### and oolleotion at t8xO*, **provUb** ins )or 

### tax atN baaa rlOot~On8 

### ati LasSas bond8 oa **tha** faith 8& cr0dit of th* alatrlot, **the** 1-s ralatirrgtolabepondrot s0h00lal8trlota gbvorn aad OOAtml 8hoclO indOPMdan$ Mhodl OQrpQmtiQM 8 t bars 1~6 thka OM hIU&Ud aridrift7 *&ol*st 084

he
*In th8 oonstruotioa of ,8Ll oivll 

### l tatutal 

### the orainar7 rignirioatfaa applirs 

### to word* **xoept 

### worea or art or wards w~ootod With a prtioular **trade or**  **aubjsot** matter’

. **nrt. SSOB** **8.8.** 1911. The word ~aamlnX*tr8tioa1 aO0m *t&o a00 0r adainisterlng; direotioat 

### tmnammntt 

### gavuamoat or publio 

## l

r ralra~

tlm aondu0tl.w of an7 

### ofr$oe or enpl0ym.n~. The Uentury Motlonary k cy010p0as8, vol. 1, p. 77.
-The tam *genual admlnl~tra~fon Q? #*Ii 80h001*' ~oe~na, therer0r0, th0 ma0maent ma OQntX'Ol of tb rohool syatei~ ah83 ti, tb. w 

### ploymentof bOaoher8, approve or vouchers, Oto., **-6** as to Such S&tiers %I&bdaQMdMt SohOQl 00xparat~aw OOAtAi~ 10*o thOn oae hundN6 md 

## arty mholaatios the lawn applleablo to eamcut aohool distriota will ooatrol.
*1f It h&d boon intended b$ the Lo&rtatum th8t the **tam** *gwmral adm%niat%atfon 

### or t&air wh00ia* dioula 

### oqwsr the ontlro rida Of taxatian and 

### wattam or riA4AOti, th8 

### tnta+eo* or uD :r&dependuAt aohool dlAtrlC+t,~~Vi~ lee* th8fIO- .

### f&mmaJls aUll@n 8. Yano** Pago 4

~uadred and 

### flftJr aisholacMa8 would hero no nera power **and** authority PI)**to** auoh ratter8 that the truutsc ra

ofa 00mOn

l hool 

### dlstriot.

. . l

ì. . . If **it had**  boon irrtsndwd to plaao 

### 8uoh lndgnd4nt 

### 8ohool 

### dlatriot* 00 

### the ma0 pl.aea with WIMEO~ l ohool dirtrlotu 

### relatltoto **taxation** and matter8 **or fiaanae,**  tho Legirla

### tur8 utmld doubt1088 hare exprsured 

### suoh intont I+9 

### lrrrguage

clam and umlrtadahle.

. . . -9

. . ?nlth.58

amM otion

XíUul l

t8to that the. o ontempor8no ou8 **and** partlouhr **oon8tauotion** 0r a &aOuta by thou. uh8a &it9 it is to ~9 it 

### intg effoot, though not.ab8olutely ooatroll**Jscr ir**  antlt1.d **togre8t** 

### ~wolghtby thr court. St@!& V8. 

### Rullw &&&Wlr, %09 8. W. 881. '&8 rtour lnroln brpn888d 

### are in keqdng 

### rlth tha **ocmatruotlon** 

### heretofore &rea **Artiolo** 

### 28S6 by 

### the **State** 

### Dopartwnt of lt4uo&tlon 8nd by the irttonuy 04aora.l. 

### In lbllotia No. 90 

### Vubllo SOoboaL &W8' 

### i88Wd b9 

### th6DOQ4Ft#iaMt ai BdUW

### tion in 1910 the r0u0*illd; MtutiM will be found with reapoot to k-tialo &356r

"'Thil **plWi8iOn 8000**  

### not **da8tm;l** tt&OaMtODW9 Of’ th0 UIBdl bdOQ4lidMt 8&4X+1 **dirtriOt** 

### with r88peot **to** nuwbor **of** member8 **at their**  

### Bahool board8 and mmor of taxatlan. 

### 9*

**‘ th6~** 

### 8bOVb

**qUOt#d OpiPiah**  **wP8 OmrO8819**  **nf,md t0**  **mod fdllWUI**  **in an**  **Opinion dated**  **Appril BP,**  **19S1,** l 

### ddro8Wd to Bono?ablo N.arrinSo~rloolr, Oounty 

### Attorney, 

### Yofferuon hUntJ', 8Ud Wa8 WPittSll 

### by &8Si8tti$ PttOX-ZMk9hn.l’d &Ott 0dIUB8. Thi8 UOOOd OQiniOn W88 U'tfttM dtbr th. Legi8laturo l'Wi88d the 8tatUta8 of th18 8t6ts 

### In 1986, tlhlah nrl~lon m8do no ohage in nrtiale a?63, 8~~3~8, after it **bad** 

### 1~ 

### bow OonBtrUed by the 

### flrat opinion 

### 8boro quoted.provlous-

## 333

**$& 18~8**  **relating to**  **iab4pendan8 84hOtd**  **dietriots baap:ite**  the faOt that the 8OhOl44tiO oomU4 ot the LolIt. Independ- .a$ Sohool airtrio ie 1488 than 

### 160

In answer 

### to your 8eeond **oU48tiOLl we**  aall your .$tantIon to Article 2998 of the Fe~l~ad Civil Statutes, .a .mendaU In 1939, whiuh provide6 as follower

7
.,. "Yhan a MjOrf.89 @ tb4 Board ti **?TU8t448 Of** 

**an Independent**  Gletrlat prefer to have the tares of their DI8trio8 **ae8ee8.d and**  oolleoted **by** the County kll4488or and Collector, or aollaoted only by 

### the Cmmty Tar Colleotor, 8eme 8hall be 84aeesad end oollaoted by o&U County Oiflaerr **and turned**  **over to**  **the %kO48Umr**  or **tha** Iadepumnt 

### &ho01 Ri8trIot COr whloti8Uoh t.X.8 hre been oolleatad. Ths pXUp3rty Of 8uoh M8trIOt8 hsting their tax.8 aa8e8ued Andyeolleoted'by the County **Anee8~wr** sna Collector me9 be 884e8846 at a **gmat** er rtdue ttrn that 868488ed for County **and** State puzpO8e8, and in **rucb** aase8 the County Tax **Maa88or** and Colleotor 8tell a.s6ei$e the taxalv**for** saId Di.- triat 01164parrtt. 888.88SIellt blank8 fUrniShad by 88lU DI8trIot and shall prepara.the rolls ror 88Id DirtriOt **in aooor&ulOe**  with the **u8448Ment v4lU48**  **i** .whloh bavc bean aq~sllzed by a Bosrd OS Squellamtion appointed by the Doard of Trustees ior that **PUl-pOSS.** zr e4ld texae 4r4 4S44884d by a s94Ot..l A88e8sOr of the 

### Ind,ependent DI8triot -6 

### are oollected only by t&o County lkx Collcotor, the Courrty Ter Colleotor In such aa 8hall eocept th. roll8 prepared by the Specie1 A844880r and approved by the'ijoardof 7Netae8 sr provfdad In the preC4diAg Article: %%4n the County A88484Or a;d 

### Collao.torin required to 

### a84018end aolleot the tSXa8 of 

### Indepandont

Cahool fri8triotrhe 8h.11 reopactiva19 reoeive one psr 

## oant (1%) ror ea8assIng, and one per cent !lCr)for 00114atIag 841114.”

the 8&0@1 i'ndarthe 8uthorIty of the above quoted artiole If

**distriot** oh00444 tC bat4 it4 teX4e a88488.d md eOll4ttted by th4 ooUn8y 88se88Qr e:sdoolleator the property
‘iIl the 8ohDol di8trict ppJ9 **be a8aeraad**  **et a**  **gre8ter value** 

i then the **property** la esae8sed gor State and oount9 parp0844. 

### %I.bOBi.

ie tN. whera tha 

### dletrlatU848 it8 Own 48608BOr

## 334

~Omrsblo Oullea B. Vexwe, Pago 6

end ot3llaotoror It4 own as8esuor and the ocwitp oollsotor. 

### !$~e alrll 

### your 8ttantIon, 

### however, to ttm fact thatIn a oa8a *here the tar08 em a804846d by the county tax **a88e8sor** and the 

### property

o? tba sob001 dietriot ha8 a greater oeluetion 

### pkeaed on It than that for St8ta and county tar purpo8ee it,$8 nacra8eary ror the 6ounty tax 88848sor to as8as8 the taxer fox the 8ohcol di8tri0t on 4 8upaTata a8888~4nt blenk end ha Wet 8Ubmit the eeme t0 8 bawd C+fequalIa8tIon for @IO dirtriOt **appointed** by the bslrd Of tTU88448 jU4t 48 18 40na by e apeoiel dietrlot tu l88o8wr.

pietruet Chid 

### the foregoing nlll be wrrioient to adrisu you lu thl8 imtter.
Tour8 vary truly
ArnRlss’I OliIaRALOP”isxA5

ATTORbTFiGEN- OF T=S