Case Information
*1 OFFICE OF THE ATI’ORNEY GENERAL OF TEXAS AUSTlti Boera or TWtleor pmter to have 8 rarerreb ulb ty Asll666or and QOl- looted cmlp the the coupty 6ema WIU .be tia66ssed and end turn- 818 County Cffiae3s or the fnaepiina6a 0 Troarursr rloQ for ,wbSah rtroh taxes &me mQ RrOpWty of auab nis- ng thei*-taxer arr~16eff end 601- e.gd'ballao- L6btsd. by the County Smmor
tOr -7 b6 e6666Mb at d gL8thOP W&U6 t&i5 Cotuity and Stat* t&it 6660s604 purgoqe8, 8la ln ‘SUCh a8606 the ctRulty Tar Aaueeaor Colleator t&fill afmm. the. tar66 for OD 68 WFSat6 Ci6666tk’illt bhUlk8 $814 DiBtriQd fonttshaa by 6Ufa D 9 6Crfat ad 6b63.1 pr6para .the m1U far rala W3trlat in aopa9dum with 8he 66sers~ent have been Y61tt66 rhlah *3 Eonorablo Too A. Fmmett, Page S the up required br the
PI 066S; pSoTidOd, tht W gOV.tl~i~ 6eid iSWWpo&-atiOs shall 6hOW the OOSZ60$ l*tlOs Md pO6itlUi Of tho owrtty iMOlV6& in mid in8olQoX%tion pl'&bO,md~,. &MS aohool di6triot 86id inOorpox6t6d trio oont6ia- l.q territolf in tnu 6r 8030 eruntioe rh6ll. h676 rll the rtc&tm. power8 e5d prlrtlom8 mantea under tha,gwl~ral IBlm to lMorpontlon so* fEW 60hO01@lEQ0608 Wily. me 8-a lU406, mnner~, l iadmthobs 04 gmeanaent.lod roao- dwe pro?id,d .by the guaeral 1~ for i Id qmndont Sor rree 6Oh661 6obool dbt.F%ots imorpont6d pwpose6 05ky abaas geTem uMgqa+nt mnd oontrol ai the, lnOOrpOMt6d 6OhOoLdl6t2$Ot : 6 ina whoal-:purpou6 oonta%slng terrltymy wlulin ot Qoro oOustfe6." Howi Bl2l i?O. LO"~ 4ts ot the 46th Lbfisla~u~, x&gder 866SiOS issO, &UthO ~d ioOWpOdOd Sit U, tWu, i&mndmnt or V%ill6@8, 6Oh601 diOtrSOt6, 6i66Soa’SOhool d%~- diStl'iOt8, UUter OOntrO~ 6sd'iaprsrsa.a~ tSi6ts. dF6h6# diBtStOt8 or WyigatiOa bfStriOt6 in thtr Sat8 t0 aVm&l thaw 661V68 Otth6 6+ViO6s Of 6QUlttrttaX U8666OF8-OO%kO#ts?s fm;zmd th6 6orPpes6ation e? raid ootmty otiioors tar 6aia Eowev~, I&use Bill Woo, 951, Aot6 of the 47th 1rgi02Gw0, R0gu3.u 8006ion or 1942, asteab0a mum llfu HO. lose, 6upm, and fna6pendent (rob602 dlstrlots and ea6mon rabool dlstrlotr ware 6st inoldad in Houre Bill Ho. SSl, Thmreforr Artfale 87983, Vernon's Annotated Civil 2%2a6, l uhOrl:Od inbe,palldant aehool di6triOt6 tO aY6il. thaeelvo6 of the SemiOeB of the county tQx asaeSlIoM- oolleotom end fixes thr oompensatlon of 6ald county sffloerr ioc their servloe6 as mob wbea I majority of the board 02 trurteaa or the inde 0na0nt rohool di6tSiOtO prqfer ts. bwo the tare6 their 4 9 strlota s~saamd and oolleotod by t.ho oountp rss6s6or6-aollaotor6, a6 authorl6ad by 6ald statute.
we have fallad to find any oa60 where the appellate court6 ham passed upon the axaot question6 involved in tbl6 opinion. fi6o we here failed to find any statute OXQrOO61~ 6paC;fisally dealing with Independent mOhoO1 ai6tPiOtS oon~~r&q In two or more OOUStiS6 regarding territory It 16 OW O~inibn~tbet WhOfl Qha OOUIltY quastlo.na 6tQtad abor6. aa606oa6 wui bO11OOC6 tazu ~~6~sao~oo~t#otor~qf bau6 for 64 bamp0nuont 6ohool 616trlot ha aat tn hi8 orri0,ial. mpaoity 8~ oounty asmasor-ooUeotor and tho asmo66lng
Eonorabla Jo. A. Fauoott, Paga 4
ana aoxl0otilig 0r suoh tam0 1s M l a aitmu aut fng08d up on him a a o qan$y aBr r6r o r-aollbato r, insa. aua. ho ban 3 no l atbrity to a8maca and oolldt~ta~er ?or ti~f~&epm~e~t robof distriatbuymd,thr bowMary of hfr o*o oounty. It eE i+g0natit l rllool $8. bSU -h&r oplrdbn that wham- Uatrlot sontdning trrrlto~'rithln tro or aorq obpntbr whbh direrlot has .mfthsr an a#mdmor nor a ao1Iffetoi; .of tub8 or a8rouop=oollootor of.tuu and ivailr lti.alf Qs tEa morviow ot the'oounty tar arrrrror-aollmotor'b;r virtii 0OU.d~ t&X S~s#EO~-ko~eOtor of lutf81* 3’IS@,.’ 8tq~a,, shall amom ths taxer lavied by the bard of tiuatsos on all property j.n m&l ~Srttilot .wh@h ia lboataQ tit&in hi8 In 0th~ wads, thr oonnty tq qrmrmor-oollaoter son.Ety. mast amom an6 oollrot all tar08~~for,ths indupaulent whoor dimtrlst rhioh .inoluQos torritoij S.5 or aor0 oountfes, on au tho groprrty~of da dirtriot tithin hi8 oountj. 20 i.lllutrotrr lx the dllltrlot 18 006tp084a or lanksituate& La A W 3 aaaatfis, .tho asmac)ap+eeUeo$oz? of A ooutf mad UIIa8 ma 00118ot th0 taxba.4& M8 oouaty ana the as8*8*0* I&$&S .-a oolleat rollbotor of B’aountr met tks tax88 3s nir omznty. mirth4mar), whoiu eaoh proo8dur8 is followed tlio prqvi8ions mash *8remror-otilhotar must .atrfotly follow &tlolo Em?; aupra, 0na the boar& of truatsae aunt appoint a board or oqualixatfon to equalize' the asrssuant valola ar assok.oa by asoh asaomor.
our opinion No. o-1409. itlpports tlu9 aonoludon ue enafoso rue&d in this opinfon, a oopyff clam3 ior yaor iluoraEtion.
Trurtlm that the torsgoing r&Up amwer8 jour La-