Williams news., 1922-09-01
OPINION OF THE
 ATTORNEY GENERAL

Subject: Education. School
 Bond Election. Who quail fled to vote.
 Statutes and Laws: Constitu-
 ton of Arizona, Art. VII,
 Section IS; Paragraphs 273O, 2736 and 5552, R. s. A., 1913 INQUIRY 1. Who may vote at school bond elections?
 2. May taxes for preceding year be paid any time before offering to vote?
 OPINION Section 13, Art. VII of the Constitution of Arizona pro- vides that:
 Questions upon bond issue or special assessm ents shall be submitted to the vote of prop erty taxpayers, who shall also in all respects be qualified cleo tors of the State, and of the po- litical subdivision thereof af- fected by such question"
 The word property" includ- es both real and personal prop erty (Par. 5552, Sub. 4, R. S.. A, 1913)
 We find no decision of our Supreme Court construing or defining who is a property tax payer except in Hicks vs. King l baum, 13 Arizona, 237, and it does not fully apply to the in quiry made.
 We are of the opinion that person offering to vote at a school bond election must be, as required by Par. 2736 R. s. A. 1913,
 First: a bona fide taxpayer of the district.
 Second: he must have paid in his own name (that is the as sessment must stand in his name) a county or state tax upon property situated within such district, other than poll, road or school taxes, during g the preceding year.
 Third: it is sufficient if the tax be paid any time before of fering to vote.
 Fourth: in addition to the foregoing the voter must in all other respects be qualified elector for the purpose of vot- ing at regular school election. Such qualifications are as fol- lows:
 Every Person, male or female, of the age of twenty one years or over, who is citizen of the United States. and who has been a resident of the State of Arizona for one year, and of the district for thirty days immediately preceding the day of election, and who is the parent or guardian of minor child residing in the dis trict, or who has paid a state or county tax, exclusive of poll, road or school tax, during the preceding year, is eligible to election to the office of trustee. and shall be entitled to vote at any school district election provided, that every woman of ferlng to vote at such election (who Is otherwise qualified un- der this section) and whose husband or father is or was a citizen of the United States. shall be treated and considered as citizen of the United States for the purpose of voting at such election; and provided further, that every woman whose husband is a taxpayer on community property and who is otherwise qualified to vote un- der this section, shall be consid- cred qualified eIector for the purpose of voting at such cleo ton. x" (Par. 273O, R. s. A. 1913.)
 It is our opinion that the special provisions in Paragraph 2736 control the general pro visions of Par. 273O, and there fore a wife whose husband is 2 taxpayer on community prop erty, though being a qualified elector at general school cleo ton, IS not qualified elector for the purpose of voting at a school BOND election. She | must have paid taxes assessed 1 against her in her name, or in her and her husbands name jointly. And the same applies to the husband.
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