Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS 1946 -. Nrii#%~ OROVCR SELLERS .-1 *Tro”“ri EmmAI.
Hon. L. A. wooas
stat* Suporlntondont oi Publla fnatruotion
Austin, Texas
~e6r or. w00a8:
Tour reoent ooxuouniostioa to th
"During the aummor or
oi the 1944-45 aohool term
of Coleman and R
rirty per 0ent t
on8 year only.
o a droreaaa In aaoredlted high t befors the beginning to ralaa the tax rate d let the valuations 19&-45 aotlon. I from your offioe eatablIshIng tha aaaeaaed valuations and Iot In relation to the ultimate alpa as it applies to Art1019 ph 2 oi thr Rural Aid Law." we raqueated 0r YOW 70~ 00t8i6m08tion, Inrormstlon. This haa been furnished by ounty Superintendent 0r Coleman County. I, your Mr. A. B. Martin reeds as follows: "In replying to your roqueat of Maroh 4 ror InrormatIon regarding the taluatlona of the Talpa Sohool Matrlot #O, rlrat I must say that the Telpa DIatrIot is an Iddependent Instoed or a oonmon. District
"The Talpa Board of Trustees, after an eleotion was held and oerrled to raise the rata from $1.00 to $1.50, dis- missed their assessor-oollsotor and authorized the oounty
450 Eon. L. A. Woods - Paga 2 to assess and oollrot Umlr l ohool tax on
assessor-oollootor the basis of oounty +aluatlona and at the #l.50 rat..
Vhr amount of tax ralaod by tha prior tax system on the prior valuations amountrd to #11,65~.1?k (lOO$ oollrotIona) Tha &mount ot tax to br rollroted this year et the $1.50 rate but with tha rrduoad valuations la #ll,953.65 (100% oollootlona) IOU oan ass that tha rhaagr has reSultad in a alight lnorraao in the refonue of this year otor that of last year. Tha aohool also saves the rxtra l xprnaa ot the l aaeaaIng and eollaotlng.
“Should you need further Information, I shell be p*lad to furnish It.’
The Talpa Independent Sohool Dlatrlot wea originally oreated In 1923 by a spoolal mot, known as E. 8. Mo.‘293, Chapter 13, p. 59, Speolal Laws, 38th Lagialatura, Regular Session.
The aeoond aragra h oi Seotlon 2 of Art. I oi 5. B. lb7, Chapter 361, 49t.E Lag16 eture , 1945, Regular Sosalon, oommonly known P as the ourrent Rural Aid Law, prwldra as follows:
11 *lo aohool dlatrlot will be l llglble fcis aid under tha . protIaIona of this Aat whloh has raduord Its tax rate wIthIn ior whIoh aid la
the two years lnnnedlatrly praredIng the year appllad ror hrroundar or uhloh has rodmod Its tax valuation ln order to ahow budgatary meLa
The County Superintendent*8 latter, above quoted, roreala that there vi11 be a slight lnoroaar in rWonuo this year OYar that of last year. ThIa Inoreaaa (baaed on lOO$ oolleotlona) will result from the raise in the tax rata on the roduoad raluatIon8. In view of these raota, It Is the opinion oi this department that tha tax valuation ot sold aohool dlatrlot was not raduord *In order to show budgetary ,nead.* Neither is Its l lIg~bllIty ior l qtiallzatlon aid aiiaotrd thereby.
Very truly yours, LIIF:V