Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN GROVER SELLERS
ATIORNLY G~NSRAL
Honorable Robert 1. Cherry i4ttomty
Etrldlmn, Totar
Dear Slrr
a by reaolutioa 48 rtoovsrtd rraa arrived at relly 4 given gaer a, is a resolution pansad by 8 and R statement fecta, udftors has audited the books of a your oounty sad rtoult 0r safd audit, fniled to account that ml& tax aollsator ry for ell tho school tares colltottd by al alnount taxta oollsatetd and not account5 1935, 18 ln the ag&-rtgntt rum of ~e,839.16 be dus th arorgan has been datmnlatd strict and :Z 738.16 is due to the eomon school dlstrlot8 the county colitctlvsl,. Since the dtllnc,uant tax roll8 drs ia bad shape, end it 18 found thst it ~111 br dirricuit 6nd ~X~~I~VIB to dboorer acourottiy the amount Out dr the tote1 mua rsoovarsd rt,lch lrhould be ored ted to eaah lndlvldual comaon school district In tP.:s oouaty, ths aounty board of school truotces hsa psstd a resolution whsrtby ths, county vuprintandent *2 Bon. Robert F. Cherry, April 8, 1959, Aga E authorlrrd lastruatod to dlatrlbuta $100 of the mcney re-
oovrrod to the Korgan Indapradent School Dlatrlot the balance to tha oomon l e?ool dlatrlot aocordln~ to their l eaoead rslua- tlona ror the yaar 1938 to be orsdlttd to thtlr local aalnttntnar fund Lnrtaad ot making so audit to datermlnt aad.riaklng rust l mount:dut eeoh dlatrlot and lnr!ruotlng the oountr dapoaltory oredlt eaoh oonnon l dlatrltt rlth the amount tame collrct- ad rrim l uoh school dietriot.
Artlole L7Ws Rarirrd Civil Statutra, lVe5, prorldtr the oommls8lonora~ oourt~ahall lrry thr oomnon aohool taxes at the aerme tlru or lawlag tarts ror oountp purpoata, an4 it 18 rurther ~rovld56 SD roil-3 . . The tax aaaoaaor aam8ae said trx as
“. taxes nrt aaeaaeed and make an batraot showing th e amount or poolal ~XSS 666e660d galnat oath rohool the aema to the oountr his oouetp and furnish uytrlnttdmt on bsrorr the first day of se;)twaber of the year rot wtloh aald taxes era arsearrd . . . The teat collaotor aball collrot aald taxes es other taxoa are The tax l 66ISIDC shall reoelvt 6 OOm6iSSion 0011ected. OnI-b&if 0110 ptroent ror aas6aain~ 6Uoh tax, and
the tas oolleotor a c~mlerlon or one-halt of one per’rant emo. The tax oollootor ror oollaotlag shall paf all said taxes to the oounty trtnauror, and l ald tre8aurer abell Oredlt aaob ohool diatrlct dth the mouat b6long- ing it, and pay out tho aemo ln aocordanco ulth l~.~
Arti e888, ROYid ciTi1 SthitOS, lwio deriW8 tern *county treasurer* as roilom
“The tan8 ‘county treasurer* sod *county treasury', ured In all prorlalona of ler relating to ohool funds, shall be construed to atan the Oounty drFOSit0~. Thr com~laalonera oourt ahall file rlth the Steto Department or :dua~tlon a OO~J or the bond of said dopoaltoq to cover 8CbODl anda. Ho com!nlaalon shall be ,mld for re- calving sod dlsburelne school fuada.a
The r0reg0ing clearly damon6trr?to that It wae not artlalsa rltilln oontemmplatlon or the LeglslatUro that the county aohool board or any other OfflCtr6 rhould X&S sny SllOC2tiOn or tr266ier Of the local tame oollsoted COpI-ZDll school diatrlata ot tho county. Timee taxes when ODl~aCted tom a prticular ohool dlatrlot be :laced to ths credit of such ohool QlatrlCt are be ured *3 HoR. Robert F. Cherry, A,ril 8, 1~39, Page b
for SOhO purpoara in that dlatrlot. Tho mora tact ths that taxoa larlod in the various oommon dlatrlcta may bo col- loctwl by the ode prroa or Oirlosr does not thangt thr chnraotar Or three Honda nor would they loo66 thrlr ldimtltr. Uataon t. IS1 ~660 County, (T.C.A. lOId), PO2 8. 8.
Ub, It was hold that tho oounty was not ruthorlrrd to bring ult galnat a county tax oollaotor rto over l chDol funds ooIlooto6 for oomaon school diatricta under faata lml&r thoao proamtod here, but that tho trusttar of the vr.rloua comon school dlatrlota proper psrtlaa plelntlff to reoovtr suah runda. wore
Our school fare contain varlo88 provialona authorizing tho county board of trustroe the oounty ruprrlntandrnt to l p p o rt&on ateta and county avallabld ohDol funds 6mohg various dlstrlota but ln raoh thr funds whloh arn apportioned lmtsnoa to the dlatrlota by therm offlOor h%vs barn 6:portlonod by the oounty rra a unit thon dlrldod anont tho dla- collected triota la tho CDUntJ. In each lnstence, tho rprolflo method and prorldad lo tatutoa, baala ror asklry such apportlqment and Artlclo 9699 oontalns the further provlalon *no part thnt fundr pportlonrd the school to any dlstrlot or be trsnafarrrd or countyIm except aa provldod to any by the tranrfrr statutaa. ‘18 aanlfost of looal an crrbitrary distribution It that
aobool taxoa, oollooted by oomnon school dlatrlota over a.parlod _. yaars, Baaod on17 upon the aaaosatd valuation for,ono glraa foar
would froct trunsfer a ,;ortlon or auoh run.36 frog ow :I: i 3.’ ~ to the Barnsilt Of another, and wa hare bean unoblo fled any statutory PUthDri66tlOn for auoh actloo on the part of county board or ohool trusteaar ~!s are of the o~lnlon your qurstlon should ba alllrrrer-
4 tho negatlvr.
Yours very truly CCC:E: lw
m
A?iwV ED
(3) GWA.LD c. XhNN
ATTCiiliZY OT.NIik.L CF TiXhS