In the event we answer~your first question In the affirmative. Our answer Is that the following provision of said Article 2815h, Sec. 7b(c) sets forth.these fees and commissions In the following language:
Honorable Henry Wade, Page 3 Opinion No: C-458
II . When the County Assessor and . .
Collector are required to assess land collectithe taxes on Junior Colleges' Districts they shall respectively 'receive-ione 1% per cent.for assess~ lng and'one I1% ]'per cent for ~collectlng ' ,8ame; .,".."
.'~.~. -' '.3- . .Your third question asks whether the Dls$rlct.can .levyand collect taxes for the year 1965. Our answer Is that It can. qnder the following authorities, the levy and assess- ment of taxes by the Mstrlct Is-governed by the same laws governing taxation by Independent ,school dlatrlcts. . I~j a) Sectlon,.7.:o,f'sald Article 2815h:.provldes,In part: .' _.~.~: ,/)' ,t. .''~'?Phe . -:ikauanceOf the'bonds .for Junior 'College-piuposes,~ and the .pror~~ vision of the ~s~inklng fund for ~the~retlre- ment :th'ere#,W%nd.-the payment of InteFest and the levying 'afkaxes for the support and maintenance , College,.. Ishall In so X&r as same 'Is.appllcable,: be In accordance with the general-'election laws and the laws governing the Issuance of bonds.and the levying of taxes In the Independent School District, . . ." ,; ..-.;-,:.,v,:. ..~,.'..,,::!:& :y;,.,,. i: - :.;.zI,,..~~. '-<'~ -b) Sectloni7a~~f..said:~rMcle.~281~h'.(.Acts. 19373%.@th Leg., p. 248, ch. 130, sec. 3) further . : . ,; ::_ provides, ..~. ( ,. In y"t: i;,. .-,a-.: I_. "!t!he~&BeBsOr~&nd -&lledtor~of'auch ,:3 ~:. 2,.'. J~nior'Collcge?:Dl~trl;ct~ shall-agB&KShe ~~.?'-. ~taxesand MGlect-.the .BELme . now provided by law,for the collkctYon~~Y of ad valorem taxes by County Assessors t;: and Collectors-and where Shere Is.tiot':*~~... : any'BpeclfZc,provlbfk%~ '-" .-::'ordlrbetton a~'%0 how,anythlng .connecte&': .I ;;:' 7;..,_l/l,tk *he s;Ss.esqm~nt: and 'oollectidn of;*.;"? :-." ~'.:..~taxed shall'% dotie,' then.the-protislons'::' .of thi~Gerieral-'Law s+$l prevail.". L ..'1. : c) The c&e .ofShepherd v. San Jaclnto District, 363 S.W.2d 742 (Tex.Sup: 1963), holds that Section , .~
Honorable~Henry Wade, Page 4 ~0plnlon:No.'C- 458.
3 of Article VII -of..our State Constltutlon .pertalnlng to taxation for benefitof schools land.school districts Is .I applicable to,Juni;or, College Districts. I ~ii . . Although,.* district 'wasnot:.createduntil May 25, 19659.*the,,di&rlct~,has,t&!authority to -levy and .';, collect taxes for the year 1965 on ill property,.:wlthln such newly created district which was owned by the taxpayers~ on January 1st. Blewltt v. Meuargel County Line Ind. Sch. Dlst., 285 S-W. 271 (Comm.App. 1926); Yorktown Independent School Dlatrlct'.V,..Afferbach, ~124.W.2d.130 (Cm.App. 1929 Cadena.m.State, 185 :S.W&7~(. .-1916,errorref. " ,.-
The court In Blewltt v. Meuargel, supra, stated': ,. '. .;I'~..y: i', .:: , ...::: ::: 17; , ', : : :;Ii,qhen.:an4ndependent school :;.) ':~. : >:'. .::;dlsty&zt :%a:oreated.: 11.: * .~, ,. Jsnuary of a given year, all proverte .,'.I,.3: .w%thineuoh'fnewly created .dlstrlct,::~,. i which was owned by the taxpayer on Jan- uary ~.%~t:sE~~fhat~~year?,,$ to any -tax.&uthorlzed. by.3aw,--..whether:..: I Y j:such.-taxes.?have:.been.authorized there-, I-tofore'm stayi-~~author~zedl~ubi :the -yegr,:andioan he;.devl.ed . :by$he: body i!I? given &he -power.to3evy at--anyt$me i:._ during.the;~ear.%; . .+i %~.r(Underqcorlng ., added&&:;; :.:i : :i-,..::t.: y:::d:,~;. ;~, ; aif;*>I.,, ..:j.; .,,. 1 y.; ;...-~