ELmarableJ. A. Guest County Attorney camp couuty Pittsburg,Texas
Dear SFr: opiIlion Be. o-llo6 districttaking over schoolsof a city under Article 2783b has the right to cdlect &liwWent t-axes assessed by the city for school purposes.
we have your letter in which you say2
9% city of Pittsburghas been operatingforthe past forty years under &Mole 2783b, Civil Statutes,and has been lavyingOneDo~rf~school~~uon~cbOneB[~ed Dellarsvaluation. An electionwas held April, 1938, at which electionthe 8cparationof the schools from the city was a* authorised. There is now, on the city's tax rolls, sona Twenty-fiveThousandDollars in delinWent twea that were leviedby the city for school purpeses. The Board of Trusteesef PlttaburgIndependentSchsel District,elected since the divorcementef the city and scheels,aredesirous of collectingthe delinment school taxes now on the city's '3.a~ rolls. Since they have assumedthe outstandingbonds and indebtednessagainstthe school district,they think they have authorityte collectsaid delinquenttaxes and. slpplysame for schoolpurposes."
As ve understandit the territoryof the districthas not been changed. You desireto know uhether mr net the presentPittsburgIndependentSchool Districthas the right to collectthe taxes that were assessed and levied for s&eel purposesby the ci* of Pittoburgprior to the change in the s&eel district'sorganizationin 1938 and that have not yet been ma.
1n1905 theLegislaturepclssedalaw-as SenateBill 218 oftbe29th Legislature,RegularSassian,which still renmins en the statutebe&s of Texas as Article2768 muI 2771, Bevised Civil Statutes,and which read as folleus: - -
HonorableJ. A. Ciuest, Page #2 (O-1106)
"Article 2768. Any city or town in this State may acquire the exclusivecontrolof the public free schoolswithin its limits. Any city or town which has heretofore,under the Act of March 15, 1875, or any subsequentlav, assumedcentral d the publicfree schoolsvithin its limits,and has oontinuedto exercisethe same until the presenttime, or any city or town which may hereafterdetermineso to do by majori* vote of thepropertytax payersof mid city or town voting at an electionheld for that purpose,amy have exclusivecontrolof the publicfree schoelsvithin its limits."
"Article2771. Schoolsthua organizedand providedfor by incorporatedcitiesand towas shall be subjeotto the general laws, so far as the sameare applicable;but each city or tam having controlof schools,within its limits shall constitute a separate school district,,and may providefor the organization of schoolsand the appropriatiom of its school fuuds in such manner as may,be best suited to its populationand condition."
The authorityfor these statutesisma In ArticleVII, Sectlen 3, and ArticleXI. Section 10, of the Constitutionof T-8, which read in part as folkws:
"Sec. 3. ~. . . the Legislaturermyalsoprovideforthe formationof school district(8) by generallaws: . . ."
"sec. 10 The Legislaturemay constituteany city or tovn a separate and independentschooldistrict.. . ."
1n 1935 the Legislaturepasseda lmr known as House Bill 831 d the 44th Legislature,Regular Session,which is now condifiedas Article2783b, Vernon'sAnnotatedCivil Statutesof Texas. It provides in section 1, 2, 3, and 4 that "the term %nmicipol school district'. . . ahall include any city or town constitutinga separateand independentschool district under authorityof Sectien3, of ArticleVII of the Constitution,and/ or Section10, ArticleXX, of the Constitutiom, boundariesof the school corporationbeing the sama as the boundariesof the city or town" in those cases vhere the uity has