Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
Bouorablo h. IV. 3artarling
Qowlty Attorimy
Jofru8on ~ouuty
Bowmont , ‘braa
&tar Slrt k l e in tlno 14, 1e40, in r the rmtions o?~ rhioh you repuut our hrt1ala sm8&, Gamon 06, WhlOb proriixo for the ranner or a n, of tua ror on junitir sol- j&Or OOll66@ di6 1-e distrlat.
611 the 6t+tut68 bear- ly refer to'tho perti- story. .stablirlm&t Of 1 prov8d.r that 8n 1ne*poniIent 66hoo~,d~6trlot seotion city V&&Oh had 68emd c~nntrol of %tS 6OhOO~6 WW~, WI&T
OUtEill oOndit&XlS, "ii&dllhh Us& RdlltUiill 6 a-~-, 'h3&%rWt -to -b6 knomi 6s~a Junior .GcGlogr Dls- vh %+~Lze tri6t.* Sootions 8 and 8 provide tlkr proasdurc whomby *2 suoh Qlstrkt sray be romad. The managemtmt ana eantrol ot junior eolleE6 diStriOt6 16 V66t6d in the board of l duastlon or tha 6lstrlot or olty wher4 the bounaarle6 cf ths junior collage dlstrlat te th6 @aam or 6ubat6ntisllp the mm6 88 ma lnaspenaent dlstrlot or olty, 6Uoh board to be gor~mad by the g6nerel law applloabla to lndepmdent rohool dlStrlOt8 gmrrolly. (Sections 4 ana SJ Sootlon 7 author1668 a junior coll4ge dlstrlot "or4atoa UtIdSr thlr aat" to issue bond6 ror the OOll6tI'UOtiOll 6lld SQUiJIlWllt Of buil6log6, l.Vy t6XCll to levy ruta OOllsOt tare6 ror th6 support l artlos such bonar, ad 6mlntsnanos or the junior oolle@e, provided that bond8 6hoUlU not be lreuoa without a m6jorlt.y vote of the puallfl66 totems or the junior ooll6gr biStXiI3t. Tha board Oi 6duoation or tha &mlor 00116&6 I6 autharlaod, upon patltloa rigned by lo per cat 0r tho Quaiiri4d property ta%pSyiIUJ votara or or bon46 ana dlrtrlat, to order an eleotion ror tha irruanao levying tuc8, such 616OtiOIl8 tot f66U6606 Of bond6 Urd levying of t6x66 to be gor6m6d by the g6nsral l6w6~ appllaable lmlopendent sohoul dlrtriots in ao tar as tha mui43 are pplloable, bad, ~providad the total amount 0r tax 14tled for junior 00110&e purpomr ehall Novak ozoeed twsaty (60$) eent6 on the glO0 of' propsrty viluatlon.* Undsr tha origlnel sot tax limitation was b66ed~ upon the veluatlon flrcd by the iiqu6U66tlon Board 0r Commlarmionnra* @ourt State and oounty Ptll30606, but by th6 1939 6m6Zldmant thl6 Wa6 OhangSd to by the Eioara 0r Bwuillzation tha the v61~6tiOti1 rim 3aotlons 96 and Pb, which WON added junior oolloge aiotrm. in 1037, rclaa 66 roibWa:
*fioo. Va.
Th6 amse66or ana eollaotor or such junior eollcrgs dl8triot 6hsil a68066 the tare6 aad collect the SalI30 in the m6nadr AOW ProTided by hW rar the aolleotlon 0r 611 valotra tax08 by oounty aaao86Or6 0na 00116OtO~6 and where them la not hero- in 00nwn8a any opoolfle prerlelon at dlreotlcn aS how anything oonneotsa with tDs 8a8ewe.ent cob oollectlon OS tame sbrll b6 60~6, then the plWViRiOni the Gneral Law Shall prsriill. 7!h6 beard eduaa- tlcn of Said fIi6trlot #hall b6Ye ~ths pOw6r, ana 1s hrrcby authorimd to appoint three rUid6at citi~Sst+S or the Sal6 alrtrirt to m?O a6 boar4 Of *qualiSa- tlon to eQuall3m the velues pro crty sub e6t t to taxation In Said. aiotrlot 6nd said oar4 shr 1 puallry in the 68~4 manner and sbsil perform the ssme dutias aLB 16 6uthorLned prrorma by the board at ecptalltatto~ &p ointod the alty 00UnOil cf Cltie6 a& tOW&W f nOOSJ!Omt8d UndSr th6 General Laws of thle Lt~ats.
*Al). taxes provided ;Por bp this irot shell baooam due an6 geyable on tbo 8amo deta es the taxer In the indepant!ent aohool distrlot pmvlded the bouthtlea CC the :~lor oollege dl8trl~ot are aotermlnous with the IcOependent school distriot. if the bouudarfes of the junior oollege dlstriat are not ootetinous with the independent eohool diatrfot, then the taxer of stld distriot shall beoom duo and payable on the same date as Is provided Zor taxes duo to Stat.
and county Geld taxes ah811 be and rez.nln e firat and prlor~ hen upon all the land end other property agelnst which tho tam were e@resreQ. In aau ruoh tu shall become delinquent there ahall be added the ssse penalty and the same ahall draw latorrrt et ths aam rate snd from same beto me 18 pro- vided In ease ci taxes beooging delinquent to in&e- pendent sohoul districts undsr the General Laws.
(Aoto lQEQ, 4let kg., p. $46, @h. 290, UC. 9e, u aEde4 Acts 1037, 45th Leg., Q. 848, oh, MO, sea. a.1
-ha. 9b, In lieu oi the mamar of arr~eonnent and collection of taxes, as provided in *ectiaa Is, the Board of auoatlon OS euab hnlor GoUege Dlatriot my provide ior aaimwamt, equalize- tlon, and colledtlon of taxes in the manner fol- lowing ) to-wit t
‘(a) Xi the bounbaries oi raid Junior Gollegr Plrtrlat *hall bc tsam subrtantialiiy 8ea4, as that en fnaepedtsnt Sob001 Dietriot, hevl an 4rueor Collaotor of Taxes then "E suoh lstriot amy have the hexer of thalr Distriot
assessad aml oolleoted by the kcseseor and Colleotor oi &xes of euoh ?.nde endent Sohool Dietriot and lp by the Board oi Bquallsr- bars ruoh texea equiil cad tion of mob Independent Sohcol Dlstriot.
“(b) &here e city baa assumed control & its schools aab use6 tho hammior and Collaator oi Taxes appointed and paid by tbs oity is hereby authorlzsb to have their fax.8 aasessa6, equal- l-6, and oelleoted the safm Board that aazs4mms. squal.irses, an6 oolleets nlty tares.
“co) The Board of Zauoatlon or suoh Junior College Dietriot, if ths prefer do 80, rmay bare tbe taxes of their istriet aeas8se4 an6 ooU.eoted bg %;he nrsaamr aab Golleotor of Gountp *4 Hon. d. ):. Lesterllng, gags 4
~axse In the County In whloh said I&atrlat shall be altuated, or collected only by the ~aaeaaor and Colleotor ot County Texe8, and In nuoh event,, euoh taxes shell be ae8ssaed and oolleoted by aal& County offloera, as the aeae any be, ena turned over to the Treasurer of' the Junior College Dir- trIot ror rhloh 8uoh have been oollooted.
The property of suob GlatrIot8 herlw their taxes esaear~d end oollemted by the Aa8ea8or and Col- leotor of County gexea shall not e8resaed at a greatsr.velua then that e8eeased for County end state purposea. If eald taxes em eaaeaasd by e bpealel +~.saessor ot the Junior College iJlatrlat, or shall be aaaesst4 by the ~peolel Aeae8aor of the Independwt Eohool Dlstrlot In the raeliner above 8ot out an4 are oolleoted only by the County Tax Col- laotor, the property of aald Diatriot may be eaasaaed et a greater or leaa value than that eaaesaed for urpoeea and the Aaaeaaor and Col- 8tsts and County leotor of County B In auoh oaau ehell eooept ema the *sole1 Aaaeaaor or by the roll8 preperad b Assessor of the f ndependent school DIrtrIot, a8 the oe8e may be end approved by the Board of a;duoetlon, a6 p&dad in thla aeotlon. &hen the aseasor and Collector of County Tame I8 required l a aea a md oollset the texea'of a Junior Collw• Diatrtot, he ahall rooelve the aeaa peraentage aa for State and County Texea.”
kSlon 9 provides that tha boar4 l dueatlon of tha Junior oollqo dlatrlet ahell levy tub8 for the alatfIot8, and Yaotlon 10 oontaloa provlaiona aono*rnIng aa5eramant end 00iie0tion 0r t-08.
Smtlon 11 provider that under oertaln oiroumatenoea, "two or more aontlguoua lndependrnt aohool dIetrlct8 two or more oontlguoua oommon rohool dietrlota, or a oo&blnatlon soa1~o8rd of one or mom lndepsndent aahool dletrtats, with 00e or more 00mmon aohaol dIatrIota of oonti~uoua territory wlthln the saie county,= my crmtebllsh antI sPaintel.a e WdOn junior oollege. It also provide8 that a crounty or a oomblna- tlon of ooatiyour, oountlea x+ay sstablleh and maintain a oounty joint oounty junior oollege.
Esotlons LB and 19 provide the prooedurs to be fol- lowed in artabll8hlng a union &u&or oollegi dlrtriet, a
county junior oollsea d~lstriot or m jofnt oountr funior oal- legs di4trlot, and authorlz4 the. mubraimmlcn ths ~u4ntlon bonds at the Beni ehction mt of lOVyiS(j tax46 qnnE iEeu$w whlah :tr establl8btiusert im voted upon. that “A Union Junior Collsg4, hotion e0 prorid
COURty fUIiiOr hll46t, Or 4 JOillt hiI%t~ hltliOr fiO114&4, h4ll be ~OV~X-LO~, adslnlrtmed end oontrollmd by an6 under the dlrmotlon of a 804ti &uett48 slcotmd 84~411 Junior Coll4g4 at 14~134 from the Junior Collnes District by the puBlif~4d vot4rm of said dlmtrlct,’ with much g4nsrelpowsr6 a* ar4 thsr4ln 4nnuslsrttsd.
hotion el prwldor ror the annexation of' tmrrttory to junior 001Lmge dlmtriot for junior collbgt puqostm only, and Seation EZ, prior to 1.937, read em followmt
"All taxam 14tl46 iar 6 Gounty or Joint County Junior Coll4&4 Pimtriat, bm 488~48m4a by ohall Cou&y Tar kmmmmmcn or A.mmammormr aollemtmd by County %I GcU,rotor or Golilsotorm ~who mhall ~4aoh month pL4es ruoh funds with the County Tr44mur4i or Treamur4rm 13 tk4 48~6 8 lh%on sw10r CIPll4g4 izimtriot .” By th4 l b ove c rib6 4amias4nt; in 193?, thlm 444Dlon
was nmd4 to read 48 Tollcwmt
‘544, sire. ial 14vt48 a oounty or joint eotmty junior ~ollsg4 dfstriot 84ml.l be aome&mwd irad oollootod in thm siannor pratldsd in &afionB 70 bad 70 4rid BU4h ~O~mOtOX 4e4h aOnth shall pl404 su4b rungs with the Tro4muru ot rwh oount) QC Joint oaunty 00114@4 dlstrlat.*
Th4 question prsmonted your lstt4r 8r1408 out of th4 mt that them mpp4u8, upon rirmt mzmmainmtlon, to hmr4 beat mn omismicm ariy provimioa Ehn 8sm4am64nt r8d ooXl4otion Or t&44 rOX 4 Unii38 &aOr eOlbg4 di4triOt, 4inOB 844tiQ88 1 16 may monmtxued to ‘bs applioable only tc a junior distrlo(r orwted undar Beatlen A; t&at ts, a junior ooU~4 00114gl4 4mtablirh4d by ma IridepanQent bohool district or m city which has ammwsM control al' Its mohocsl~) and 4ii304 640- tlon 88 in it8 prsfient rQrPl avsktm no ror4renoe 6 union junior oollsge diitriot, Them would be mom bmmi8 for muoh ooaotruation Ii iron a rmmding of the mat am m who14 it *6 thnt la&alatutt inteabed for ~aOt~On8 1 throu#i tppur6d dlstrlotr @mated uzdor 64otlon 1,
16 to apply oaly to thou4 ad int4n64d to e&t out &1 Or the JPS’QYiBiOOr appllaablr to thomm diatriotm or4ated uad4r k4tion 17, ln 64OtiOn8 18, 19, 80, t!l a84 za. Thlr, howwer, dote not appesr to be tb4 iat4at, tb4S4 &St 4i8 64UtiOaB do not 18 any 14giBhti74 make 84~r4tcl 4Ad aowlet protirlon th4 W&y *tt4mpt 19. Th484 BU- ioXabd 0 4Z?4t14n Of diBtrlOt8 lU164r 84OtiOn t f OS8 make DD roYlBlon for Yoting bBnd8, other than 8t fh4 origiaal 414ot Qn, authorfziq th4 18~ of or f88~~i04 P
O? bonds, tipon the W rata, t&4 US4 of dimtriat liaitatian other pr~Yl*f~~i* uhioh the Lbgi,mlature would w4t rU!kdB ri4rt~faly b4Yo pmvldod had it beur Intended that th e l p pxo-
rfmta g4nBral QrOTiBfCOlB of the ibUt 1.6 ~ootloa~ should not L auth- B&$JiiOab14 to all ty 08 Of &u&iOr 001l4~4 di4trfOtB 0XiZ4d to bo eNBt4d t&r ths irOt.
The only ref4r4404 112 th4 orlglml aot to th4 levy mp4ailioally rp~l.iobbk to 4d oofleotlon of f4xB8, aBk48&4at 10, 14 foua8 la 84stioa 88 4ad orated under h4tion df8triutB do48 mt purpQrt ti? b8 Ooa&ht4 nitbin itB4if, lt B&? l ar8 to fzoathe ~ensxa pro- be port in the nature of to. axmptlaa P Y%Bio2u rOf th4 pWpOB4 tg Mtt4r8 tharaln oot4r4d. beded Ef pntY&dfng 4 diffO24Bt pmB4ddur4 ~otloa fS f4sw48 the 4xorptlon 444 *la048 oouaty 844 )olat oounty Jtmior ool- 1864 8iBtriOtB under ths BSCU @'aYl6lom4 aDpiiaBbl4 to $AniOr OOl&@4 ~di8triotB &43W’81&y.
After oard'ul oaruldontion thla lo,gi814tiv8 pmti8ion8, authcwisl~ thB ar4atloo of &nlor eOUq&e df8trfoto ad their l4d4kti74 hiStOry, We 04 With 4t Arti tfO88 your letter that th8 o in&on err, r4quset sn USUh, 0OrJlOl3’8 ‘puur B hi1 r 4OR61U4iOXl8 4Sp24884d StstUtU, tho44 providing 840- fIl rOr th4 SMLlllllbl Or 44848EO64nt Urd OQlbiJtiOa Of tw4a rQr 0 union jualor 00114g4 ~~torfoolls~ dietriot also apply
.
IIouru vrry truly AlTOlam! amsAL OS? T6%&S CGGtti w
APPRc:'r: JUT, 2,