I

.

**NOV~ID~~P**

### 28, **1951**

Hon. J. W. Edgar Commissioner of Education Texas EducationAgency Austin, Texas Opinion-No.V-1356
Re: Authority of a municipally controlled independwnt-schooldlstrlct to compensate the city or the city tax assessor-collector for assess-h-g and collecting the district's Dear Sir:, taxes.

We.rei"er,,to,,your.,request for **an** opinion of this office concerning-th-e,auth~itgof a municipally controlled'in6ependent'school.dlstrlctto compensate the city,

~orthe,

office .vfthecity assessor-collector for the;assesslngand collecting of school taxes for Its school ,distrlct, under the provisions of Articles 2791 and~2792,V.C.S.

-~The followlng~fants .arestated in your request. -'The

Marshall Independent-SchoolDistrict is a munl.cfpally

~controlle~d

district. Formany years the~boungariesofthe.MzsrshallIndependent School Distrlctwere~ldsntical withthe corp-oFate.limitsof the city ofMarshall, but several years ago the city ofMarsball extended its city limits for school purposes onlg,~under

,the-provIsIonsof,Article 

### 2803,V.C.S. The city vf,Narshall,has. a city ,assessor-collector of taxes whohas ,assessed and 'collectedtaxes each year for boththe city and-the .school ~district. Due to the extens~ion

of-the'city limits~forschool purposes only, the duties,

lmposed.upon me city assessor-collector of'taxeshave been tremendously-increasedand for thisreason thw~3osrd,,of--teesof theXarshall Independent.

School,Mstrict would;-,,if.,posslble, like to expend 'schoolfunds to assist the city of Marshall In the assessment ,and'collectlonof school taxes.- .

Ron. J. W. Edgar, page 2 (V-1356)

On the basis of these facts, you submit the following questlons:

"1. Is Artlcle'27pl applicable to a municipally controlled independent school district such as the Marshall Independent School District? -2. Does the Board ofTrustees of the Barshall Independent School Districthave the authority to contract with ~thecity of Marshall under the provisions of Article 2792?'
In Attorney GeneraPs OpinionV-898 (1949) this officehad~occasion to consider the status of the Marshall Independent 'SchoolMstrict. That opinion held that a municipally contr~olled school district wNch extends its boundaries for schoolpurposes only, under the provisions ofArticle 2803, V.C.S., maintains its character as a city controlled school district subject to the laws appertaining specifically to municipally controlled school districts. Ba es v. City af.Beawont, 190 S.W.28 835 (Tex. Mr. error ref. w.0.m.). &--FX5;

In 'aletterpplnion addressed to County Attorney Carroll Ed Sullivant, Cooke County, dated August 23, 1950, this ,office advised thatArticles 2791 and 2792 have no application tomunlclpally controlled independent school districts; that Artlcles 2802 and 2803,V.C.S., speclflcally govern such municipal districtswith respect to Its assessor and collector of taxes. See Att'y.Gen. Gp. 0-2687 (1940).

Article 2802 grovldes ins part as follows:
"In an independentschool district constituted of a city or town having a city assessor and collector of taxes, such assessor and collector of taxes shall assess and col-- lsct the taxes for school purposes; provided, that ina city or townhaving an assessor and collector of taxes, the levy of taxes for schoolpurposes shall be based upon the same assessment of property upon which the levy for other city~purposes is based. In such a city or town, the assessor and collector -..

,’

Hon. J. W. Edgar, page 3, 

### .(V-1356)

of taxes shall receive no other compensation forkcollecting school taxbs than. the compensationpaid him for assessing and collecting city taxes;
. . ." A~tle-le-9803 provides: "

.The*pr&erty of the added territory*sf;all

bear Its pro rata part of all ~sohaol~taxes;~butof no ,&her taxes.
. . , Theoff'lcsrswhose ~dutyit is to assess and collect taxeswithin the city limits shall also assess and collect school taxeswithin the territory added for school purposes as herein provided." These statutes specificallyrequire that the school taxes of a city controlled school district, to which territoryhas been added for school purposes only, shall be assessed and collectedby the city tax assessor-collector. They make no provision for compensation to that officer or to the city out of the school district's funds for the additional duties imposed thereunder.

Accordingly,we agree with you that the Board.aP Truetees~~uf the Marshall Independent School District is'"nct

authorized uniler.Articles 2791 and 2792 to-contractwith the city ofMarshall for the paymentof,tbe, city or the office of the city tax assessor-collectorfor the assessing and collecting of the school taxes for the district. Nor do we find any other statute authorizing a municipally controlled school district to use its school funds for that purpose. SUMMARY

Articles 2791 and 2792, V.C.S., have no application to municipally controlled independent school districts. Articles 2802 8nd 2803, V.C.S., impose the duty on th8 city tax assessor-collectorto assess and collect the taxes of 8 city controlled school district, and the district may not use its school funds to compensate the cityHon. J. W. Edgar, page 4 (V-1356)

or the adsessor-collectorfor these services.
APPROVED:
J. C. Davis, Jr. county Aff8i.m Division
Jesse P:Luton, Jr. ReviewingAssistant Charles D. Mathews First Assistant 

### Yoursvery truly,
PRICE DANIEL Attorney General

By&&-=- Chester E. Ollison

Assistant CEO:mh