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HonorableVera V. Fogg Countydtt6rney HerdsmanCounty '@enah, Texas
Deer Madam: OpinionNo. O-5552 Rer. Effectivedate of the in- creese~fnthe schooltax rate es euthbrizedunder Rouse Bill 800, 49th Legislature.
Yourletterof SeRtrnnber25, 1945, requestingan opinionfrom this department,reeds es follows:
"At the requestof the local tax assessor- oolleotor,I am suhnlttingthe followingquestions for your ruling:
"When may the raise in sohooltax bsomne ef- feotive,after it has been authorizedby vote as set out in House Bill No. 800, passed by the 49th Legislature?
"As you of cburse'know,all tax rolls are now preparedind colb otionof taxes on them will begin Ootober1. It oooursto me that it muld not bs possibleto ass868 and collectan additionaltax for the ourrentyear, but I shouldlike your opinionupon this. "If it is lnombsxt upon the tax assessorand oolleotorto asssss an idd~itionaltax for schoolpur- poses inmediatelyafter the vote authorizingthe raise in rate, naturallyit will take time~topreparethe supplementalrolls.' Ih the meantime,mellytaxpayers will'havepaid their taxes fdr the currenttaxable year, and the usual tax receiptshows paymentin full.
"Under these oiroumstanoes, couldthe tax col- lector oolleotthe additionaltax for the ourrent year based upon the raise authorizedby the above act df the Legislature?Would the taxpayerhave any reootirse, should'hedeoide an additionaltax for the ourrentyear was unfeir,in that he had theretofore ..
Hon. Vera V. Fogg, page 2 (O-6852)
paid whet he thoughtwas all his tax bill for the currentyear?
"Ia the event this additionaltax oan bs essessedand oolleotedfor the currenttaxableyear, who will furnishthe forms sad reoeipts,usually seat to the tax molleotorby the State?
'Ya den readilysee the exteat of the boafus- ion whioh would result~fromtryingto assess sad col- lect en additionaltax,even though the bill bsosme effectiveJune 4, and electionshave been held in some sohooldistriotseuthoriziagthe raise in rate forthe ourrentyear. However,I can find very little law to substantiatethis idea, so we shall bs grete- ful for your easwerto these questionset your eer- liest 0onvenieaoe.s
House Bill SO0 is oodifiedin Vernon'sAnnotstedCivil Statutes es Artiole 2784e. We here quote the portionof House Bill 800 pertinentto this inquiryes follews:
"The oommlssioners'oourt for the commonschool distriotsin its county,and the dist5dotschool trusteesfor the independentsohooldistrictsinoor- poratedfor schoolpurposes only;shell have power to levy sad causeto be oollsoted,the annualtaxes sad to issue the~boadsherein authorised,subjeotto the followingprovisions:
"1. In oommonsohooldistricts,for the furth- er mniatenaaoeof publio free sohoolssad.theerection sad~equIpPeat of schoolbuildingstherein,a special tax; and ia independentdistriotsfor the meinteaanoe of'sohodlstherein,aa ad valorem tax not to exoeed #I..60on.the#lo0 valuationof tnxeblepropertyof the distrlet.
"2. In eommoa sohoolaad.ladepsndeat districts, for the purohase,oonsfruotion, repair or equipneat of'pu%liofree sohoolbuildingswithin the limitsof suoh dlstrletsand the purohaseof the neoessarysites therefor,a tax not to exbeed 60# on the #LOO valua- tion, suoh tax to be for the paymentof the eurrent intereston sad providea slakingfund suffioieatto pay the principalof bonds whioh said distriotsere empoweredto issue for suoh purposes.
"3. The susouatof maiateneaoetax, togetherwith the'smountof bondinxof rw district,shellnever ex- oeed $l.SO on the ho0 valuationof taxable property8 sad lf the rate of bondtix,togetherwith the rate of .
Hon. Vera V. Fogg, Page 3 (O-6852)
maiateaeaoetnx voted ia the ~distriatshnll lt eng time exceed$1.50 on the.#lOOrnluntioa,such bond tax shall opalrteto reduoe the maintsa&oe