OFFICE OF 

329 

OF TEXAS 
You 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 quotcsd iafomatlon tha 

ltolita Independent School iJiirtrfot war formed uader the 

~WOrrJ, tiW8 0: thi8 8tAt6 aad WAU not OrOatrd a, m %R4~peadsnt mhcml UlaOrfot by aproial l o t of the Le,gSrlatun. &tiol~ e76S fa applioablr to lad~ondatt sohool 

diatriott4 a0 0reat9a and pmwitwo 88 r0uMt 

“All lnoorponted 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 a b o l8 

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 wh o 01 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 wa s 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: 

**Doria t&i* oaaa at-917 to Ustriots or la** 

thaa arm hundred ana fifty aaholamtloa?* 

" . . . 

Wtth r o ep sott o the l ~a e88mM0i t 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 arid rift7 

*&ol*st he 084 

*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 tmnammnt t gavuamoat or publio l r r a lrtlm a ~ 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 

ployment of 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* th8fI O- 

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

~uadred and flftJr aisholacMa8 would hero no 

nera power and authority PI) to auoh ratter8 

th a t the tr uutsc ro f a a 00mOn l hool dlstriot. 

. . l 

ì. . . If it had boon irrtsndwd to plaao 

8uoh lndgnd4nt 8ohool dlatriot* 00 the ma0 

pl.aea with WIM EO~ l ohool dirtrlotu relatlto to 

taxation and matter8 or fiaanae, tho Legirlatur8 utmld doubt1088 hare exprsured suoh intont 

I+9 lrrrguage clam and umlrtadahle. . . . 

-9 . . 

?nl th.5a8 mM o tio n XíUul l t8to that the. 

o o ntempor 8no oand u8 partlouhr oon8tauotion 0r 

a &aOuta by thou. uh8a &it9 it is to ~9 

it intg effoot, though not.ab8olutely ooatrollJscr ir antlt1.d togre8t ~wolght by 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 BdUWtion 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.arrin So~rloolr, Oounty Attorney, Yofferuon 

hUntJ', 8Ud Wa8 WPittSll by &8Si8tti$ PttOX-ZMk9 hn.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 whloti 8Uoh t.X.8 hre been 

oolleatad. Ths pXUp3rty Of 8uoh M8trIOt8 hsting 

their tax.8 aa8e8ued Andy eolleoted'by the County 

Anee8~wr sna Collector me9 be 884e8846 at a gmater 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 011 64parrtt. 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'ijoard of 7Netae8 sr provfdad In the preC4diAg Article: %%4n the County A88484Or a;d Collao.tor in required to a84018 end aolleot the tSXa8 

of Indepandont Cahool fri8triotr he 8h.11 reopactiva19 reoeive one psr oant (1%) ror ea8assIng, and 

one per cent !lCr) for 00114atIag 841114.” 

the 8&0@1 

i'ndar the 8uthorIty of the above quoted artiole If 

distriot oh00444 tC bat4 it4 teX4e a88488.d md 

eOll4ttted by th4 ooUn8y 88se88Qr e:sd oolleator 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 dletrlat U848 it8 Own 48608BOr 
334 

~Omrsblo Oullea B. Vexwe, Pago 6 

end ot3llaotor or It4 own as8esuor and the ocwitp oollsotor. 

!$~e alrll your 8ttantIon, however, to ttm fact that In 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+f equalIa8tIon for 

@IO dirtriOt appointed by the bslrd Of tTU88448 jU4t 48 18 

40na by e apeoiel dietrlot tu l 88o8wr. 

pie truet Chid the foregoing nlll be wrrioient 

to adrisu you lu thl8 imtter. 

Tour8 vary truly 

ArnRlss’I OliIaRAL OP”isxA5 

ATTORbTFi GEN- OF T=S