, . r 

GENERAL 

PRICE DANIEL 

ATTORNEY GENERAL 

~ucvmiw 1%. -JkxAs 

April 7, 1948 '~ 

Hon. L. A. Woods opinion Ho. v-535 

state Super1nteIldent 

Department of Education Re: Authowity of Rural 

Austin, Texas High School DisAttention: Ron, T, & T~lmble 

tricts to employ a 

First Assistant 

delinquent tax collection attorney. 

Dear Sir: 

We refs~ to your letter of recent date requesting au opinion from this office on the followl.ng 

qusstion: 

'May a Rural Et 

created by grouping 'f 

h School District, 

Article 2922a), and 

which has the status of a Common School 

Diatrlct (Article 2922b), employ an attorney with or without the approval of 

the Commlssioners~'Court to collect dellnquent taxes and pay the fee allowed 

under the statutes for such service." 

In Attorney General~sOplnlon Ro. 0-6408, this 

departrent advised that since no power OP authority 

rests in the board of trustees of cosuaou school districts 

to levy, assess, or collects taxes owed the districts, 

suoh power being placed In the Commissioners1 Court of 

. the county wherein the oommon'districts lie under Articles 27848 und 2795, V. C. S,, common school districts 

are without authority to institute suit for the collection of delinquent taxes owed to the districts. Further,~ 

that suits for the collection of consnon school districts' 

taxes should be Instituted by the County Attorney or by 

the attorney employed by the Commissloners~ Court under 

the authority of Articles 7335 and 7335a, Ve C. 9, Opiuions Ros. O-3134, O-6650; and O-980. 

In Attorney GoneralPs ORlnion Ro. O-2959, th$s 

department advised that Articles 7343, 7335 and 7335a, 

v. c. s., authorizing the employment of an attorney to 

enfowce or assist in the enforcement of delinquent tax- 
_, 

Hon, L. A. Woods, page 2 (V-535) 

OS fO2' B p8Po8utage Of .the COlleCtiOu llOt eXCeedlug 15$ 

are available to independent school districts. Be 1 v. 

Mansfield Iudepend8Ut Sch@ol Distpictp 129 S.W.(2d f 629; 

Attomiey General98 'Supplesmntal Opinion Ro. O-452 and 

Opinions Ros. O-2624 and O-3679. FU&hePmotie, by virtue 

of the provisions of &ticles 2790, 27848, ks'amended, 

2791, 2792, and 7337, 0, C. S., authority is granted the 

Board of Trustees of ,lndependent school districts to 

levy and cause to be as888sOd and collected taxes voted 

by the districts. Republic Ins&am8 Company v* Righlan% Park Independent School District, 141 %x, 224, 171. 

S,W,(2d) 342 at page 347. (Corn, App.) 

A mral high school distzict, however, altho h it Is classified as's comon school diatrlct under% tlcle 2922b, is orested and governed ,.UUder the 

provisions of 'the,mral hlgh sohool,laws, Aptlclea 29ga2a 

to 2g22L4, inclusive, V. C. 5. Thus, the statute8 rpplicable to common school districts, (as distinguished from 

iWPa1 Ngh 8ChOOl dbtPiCt8) w¶.ll apply t0 PUPal high 

8Chool di8tPiCt8 classifkd as~common in those matter8 

which ape not covered by the PuPal high school laws thenSS1V8S e 

Article 2922L of the ruPa1 high school law8 

provides, In part'. 

'The boruPd of tPustee8 of a PuPal high 

school di8tPiCt pPovid8d POP in this Act 

shall have the power to levy and collect an 

annual ad valomm tax D 0 ,e fop the maintenance of 8ChOOl8 thepein,, snd 'a. tax e . ., 

fop the puPpose of the paymerit of amounts 

legally coutpacted In p~mhaaing, constpucting, PepalPlhg OP equipping public fpee 

school bulldl&$s withln:the limits, of each 

di8tPiCt . 0 e; and ppovlded further, that 

no tax shall be leViec¶ and no bonds shall be 

iS8U4d until after an eleation &all have 

been held wherein a ujopity of the qualified 

taxpaying VOteP8, votiug at said election, 

shall have voted in faVOP of the levying of 

said~ taX, or the issuance of said bonds, or 

both, as the ca8e may be, and whioh election 

a88essoP of taxesg who shall as8ess the 
. 

Hon. L. A. Woods, page 3 (V-535) 

taxable property within the limits of said 

dlstplct within the time provided by existing laws, ana said assessment shall be equalized by the board of equalization composed of 

three member8 appointed by the board of trustees of said district. The said board of 

equalization . . , 8ha11 hsV8 the Same pOW8rS 

and authority and be subject to the same reStriCtiOn that now govern said boards in indeDendent school districts. + e The county 

tax collector shall aolleot such tax 0 . . 

The tax assessor herein provided for shall 

make a complete list of all assessments made 

by him and, when approved by the board of 

trustees, shall be submitted to the county 

tax colleotor not later than September first 

of each year" (Emphasis ours). 

Article 27&e, V. C. S., as amended by S. B. 

373 of Acts 1947, 50th Legislature, Insofar as pertinent 

to this opinion provides in Section 1% 

that 

Under the cited statutes it become8 apparent 

a rural high school district classified a8 common 

Is neither a common nor an independent district In the 

full sense; It is a hybrid form of school district. Unlike a common 8ChOOl district, but like an Independent 

school district, Ihe board of trustees of a rural high 

school district has been authorized to levy and oau88 

to be colleotod the taxes of the district, and may have 

Its own a8aessor. But unlike an ind8pendOnt school district, which may elect whe shall collect its taxes, a 

rural high school district alassif%ed as common auult 

have Its tares colXecPed by the county tax Eollector. 

Attorney Oeneral's Opinion Ho. O-2299. Further, 11nllk8 

statutes pertaining to comwn srhool districts, It Is 

provided in Article 2922L that tax elections In rural 

"The Comm&sslo&ersl Cour$ for the common school district in It8 county, and the 

district school trustees for the independent 

school di8tPiet8 inCOPpOPat8d for school pUrPO888 Only, and trustees of rural high school 

districts, and th8 tPlMt88S Of alt other 

school districts shall have the Dower to levy 

and cause to be COll8Ct8d th# nn@al taxes 

and to Issue the bonds herein &thorized, tl 

subject to the following provisions: e + e 

(Emphasis ours). 
Hon. L. A. Woods, page 4 (V-535) 

high school district8 must be held in accordance with 

the laws now governing such elections in independent 

school districts. 

Articles 2922L and 2784e, as amended, place 

express power or authority In the boards of trustees of 

rural high school districts to levy and cause to be collected the taxes voted by the di8tPiCt, Accordingly, no 

such authority rests In the Commissioners9 Court with 

respect to rUPa1 Ngh 8ChOOl di8tPiCts classified as 

common, and 8UCh Court is absent authority to employ an 

attorney in the collection of delinquent taxes for such 

districts. 

Since express authority 18 given to the board 

Of tFUStO88 to 1OPy and CaUs8 t0 be COll8Ct8d the taxes of the rural high school districts, we aF8 of the 

opinion that incidental or Implied authority and duty 

rests In said board to effectuate the collection of taxes of the district and to employ every legally available 

means to do 80. The taxing authority and conditions under which it ha8 been made permi88ibLe by statute to employ an attorney in the collection of delinquent taxes 

for an independent 8ChOOl district are identical with 

the conditions that exist in rural high 8GhOOl districts 

classified as common, hence we see no reason why the 

same rule by analogy should not apply. MoPhail v. Tax 

Collector, 280 S.W. 260, at page 264. Accordingly, we 

advise that a rural high 8ChOOl district having the 

status of a common school district may 8mplOy an attOPney to enforce or assist In the enforcement of delinquent taxes for a peroentage of the collections not exceeding 15% In the same manner as may an independent 

school district, subject to the provisions of Article 

7343, v. c. se 

A rural high school di8triCt which has 

the status of a common school district under Article 2922b, V. C. S., may employ an 

attorney to enforce or to assist in the COlleotlon of delinquent taxes in the di8tPict 

for a percentage of collections not exceeding 15% subject to the provision8 of ArtIcles 7343 ana 7335a, V. C. S., appertaining 
. .- 

Hon. L. A. Woods, page 5 (V-535) 

to Independent school district8 68 COn8trUed’ in Bell v. Mansfield Independent Sahobl 

District, 133 Tex. 403, 129 S.W.(2d) 629. 

Yours very truly, 

A!PTORREYGEM!XAL OF TEXAS 

CEOIEIW Chester E. Ollison 

Assistant 

ATTORHEY GENERAL