Untitled Texas Attorney General Opinion
GA-1047
| Tex. Att'y Gen. | Jul 2, 2014Background
- Harris County created a countywide school district / county system (HCDE) that operated under former Chapters 17 and 18 of the Texas Education Code prior to their repeal in 1995.
- Section 11.301(a) of the Education Code (a savings clause) allows entities operating under specified former chapters on May 1, 1995 to continue to operate under those chapters as they existed on that date, subject to nonconflicting state law.
- Former Chapter 18 authorized creation of a countywide equalization tax and provided procedures for a petition-initiated election to adopt such a tax, including ballot language and allowance for approving a rate up to a statutory maximum.
- A provision that once expressly authorized elections to increase a permissive tax rate (former §18.31) was repealed in 1993 and therefore was not part of Chapter 18 as of May 1, 1995.
- The question presented: whether section 11.301 and the residual provisions of former Chapter 18 authorize a petition-initiated election to increase an already-established county equalization tax rate.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether §11.301 and former Ch.18 authorize a petition-initiated election to increase an established county equalization tax rate | HCDE/citizens: former Ch.18 election procedures allow petition to seek authority to levy at a specified rate, so they may use those procedures to increase the existing rate | State/Attorney General: the Legislature repealed the specific provision authorizing rate-increase elections in 1993; remaining Chapter 18 provisions do not authorize increasing an established rate | A court would likely conclude §11.301 and former Ch.18 do not authorize a petition-initiated election to increase the county equalization tax rate |
Key Cases Cited
- County v. Mitchell, 38 S.W.2d 770 (Tex. 1931) (elections must be expressly authorized by constitution or statute)
- FM Props. Operating Co. v. City of Austin, 22 S.W.3d 868 (Tex. 2000) (legislature's enactments demonstrate it knows how to authorize tax-increase elections)