, . r



### GENERAL

PRICE DANIEL ATTORNEYGENERAL ~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: 'Maya Rural Et createdby grouping 'f h School District, Article 2922a), and which has the status of a Common School Diatrlct (Article 2922b), employ an attorneywith or without the approval of the Commlssioners~'Courtto collectdellnquent taxes and pay the fee allowed under the statutes for such service."
In Attorney General~sOplnlon Ro. 0-6408, this departrent advised that sinceno power OP authority rests in theboard of trustees of cosuaouschooldistricts to levy, assess, or collects taxes owed the districts, suoh power being placed In the Commissioners1Court of

. the countywherein the oommon'districtslie under Articles 27848 und 2795, V. C. S,, common schooldistricts 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 Institutedby the CountyAttorney or by the attorney employedby 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 .theCOlleCtiOullOteXCeedlug 15$ are available to independent schooldistricts. Be 1 v. Mansfield Iudepend8UtSch@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 ,lndependentschooldistricts to levy and cause to be as888sOd and collectedtaxes voted by the districts. Republic Ins&am8 Company v* Righlan% Park IndependentSchool District, 141 %x, 224, 171. S,W,(2d) 342 at page 347. (Corn, App.)
A mral high schooldistzict,however, altho h it Is classifiedas's comon schooldiatrlct under% tlcle 2922b, is orested and governed ,.UUder the provisions of 'the,mral hlgh sohool,laws,Aptlclea29ga2a to 2g22L4,

inclusive,V. C. 5. Thus, the statute8rpplicable to common school districts, (as distinguished from iWPa1 Ngh 8ChOOl dbtPiCt8) w¶.ll apply t0 PUPal high 8Chooldi8tPiCt8 classifkd as~common in those matter8 which ape not coveredby the PuPal high school laws thenSS1V8S e Article 2922L of the ruPa1 high school law8 provides, In part'.

'TheboruPdof tPustee8 of a PuPal high schooldi8tPiCt pPovid8d POP in this Act shallhave the power to levy and collect an 

### annualad valomm tax D 0 fop the mainte,e nance of 8ChOOl8 thepein,, snd 

### 'a. tax e . ., fop the puPpose of the paymerit of amounts legally coutpacted In p~mhaaing, constpucting, PepalPlhg OP equippingpublic fpee schoolbulldl&$s

### withln:thelimits, of each di8tPiCt

. 0 e;and ppovlded further, that 

### no tax shall 

### be leViec¶ 

### andnobonds shall be iS8U4d until after an eleation &all have been held wherein a ujopity of the qualified taxpayingVOteP8, votiug at said election, shall have voted in faVOP of the levying of said~ taX, or the issuance of saidbonds, or both, as the ca8emay be, and whioh election

a88essoP of taxesgwho shallas8ess the.

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

taxable propertywithin the limits of said dlstplctwithin the time provided by existing laws, ana said assessment shallbe equalizedby the board of equalization composed of threemember8 appointedby the board of trustees of said district. The saidboard of equalization

. . , 8ha11 hsV8 the Same pOW8rS and authority and be subject to the same reStriCtiOn that now govern saidboards 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 assessmentsmade by him and, when approved by the board of trustees, shall be submitted to the county tax colleotornot later than September first of each year" (Emphasisours). Article 27&e, V. C. S., as amendedby S. B. 373 ofActs 1947, 50th Legislature, Insofar as pertinent to this opinionprovides in Section 1%

that Under the cited statutes it become8 apparent a rural high school district classifieda8 common Is neither a commonnor an independentdistrict 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 districthas been authorized to levy and oau88 to be colleotod the 

### taxesof the district, and may have Its own a8aessor. But unlike an ind8pendOnt school district,which may electwhe shall collect its taxes, a rural high school district alassif%edas common auult have Its 

### tarescolXecPedby the county tax Eollector. Attorney Oeneral's Opinion Ho. O-2299. Further, 11nllk8 statutespertaining to comwn srhool districts, It Is provided in Article 2922L that tax elections In rural

"The Comm&sslo&erslCour$ for the common school district in It8 county, and the district school trustees for the independent schooldi8tPiet8 inCOPpOPat8d for school pUrPO888 Only, and trustees of rural high school districts, and th8 tPlMt88S Of alt other schooldistricts shallhave the Dower to levy and cause to be COll8Ct8d th# nn@al taxes and to Issue the bonds herein &thorized, tl subject to the followingprovisions: e + e (Emphasisours).Hon. L. A. Woods, page 4 (V-535)

high schooldistrict8must be held in accordancewith the laws now governing such elections in independent schooldistricts.

Articles 2922Land 2784e, as amended, place express power or authority In theboards of trustees of rural high schooldistricts to levy and cause to be collected the taxes voted by the di8tPiCt, Accordingly, no such authority rests In the Commissioners9 Courtwith respect to rUPa1 Ngh 8ChOOl di8tPiCts classifiedas 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 saidboard to effectuate the collection of taxes of the district and to employ every legally available means to do 80. The taxing authority and conditionsunder which it ha8 been made permi88ibLeby statute to employ an attorney in the collection of delinquent taxes for an independent 8ChOOl district are identicalwith the conditions that exist in rural high 8GhOOl districts classifiedas common,hence we see no reason why the 

### samerule by analogy shouldnot apply. MoPhail v. Tax Collector, 280 S.W. 260, at page 264. Accordingly,we advise that a rural high 8ChOOldistrict having the status of a common schooldistrict may 8mplOy an attOPney to enforce or assist In the enforcement of delinquent taxes for a peroentage of the collectionsnot exceeding 15% In the samemanner as may an independent school district, subject to the provisions of Article 7343, v. c. se

A rural high schooldi8triCtwhich 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 collectionsnot 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 schooldistrict8 68 COn8trUed’ in Bell v. Mansfield Independent Sahobl District, 133 Tex. 403, 129 S.W.(2d) 629.
Yours very truly,
A!PTORREYGEM!XALOF TEXAS

CEOIEIW Chester E. Ollison Assistant

ATTORHEY GENERAL