Case Information

*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS Eonornbla ‘d'. 2. knk

County %ttorsey, Delta Counts

Cooper, Texas

tion) tax rate, but rrlnf$ to nnothr distriat. Aoothor cl&@; to and trans- ccosd~ common schJo1 .:eriss It has no aChoo1 01 with the 75g rote ~does not Mre 01 ot any Ycliool ri.tAin-its distriot; a trunslerred by contract to an Indepen- dart X;trfct

"Isl event GUCh trax radaction n8y be 2Ad0 as 8bOVe aentloned * will that reduction fro3 7511 to SO6 oamel - rural tid, traasportation end high sahool tuition?

.'

: After the ln&btedneea $3 thritm Sun%8 Wany ha8

been retirsi, t&e imwe from tbia mintesance

tex in exce86 of the reguisad SO@. minttena?ce. , txix my be use8 for p.ny iow?Zul soho gurpom

exaept increasing dr supplm6stfng any testoi3,er~s~

or dzinistmtive salerioe . . . . . . . ..a school

In r&g+y to your Slrst qiieatfon, we Birect .attentlo~ to th6 Solltwti~. strtutory ~rovi91038:

Section 4 of uWole Zif34, Vkmiix3ss Annotated Civil Ytatutes * reads: ..~ .:_

: “4 . x0 tax ShQll be levied, collecteCI*

abrosatad, cXz.tiiniuhed,~ or lncrerfmd, nail DO bonCs

shall be innu& haxwicer, until. each action h3s

been eut2orizs8 by Q mjority of th;s votes cast

at BE efection hal&. in the district for such pur- gose, Et which none but pro~orty 'i&.x gzyiag queli- '~

Sled voters OS suah district shall bs entitl68 to VOW.”

n. ,~ .’ ‘\ *3 _I

drtfc;le Z793, Vernon’s Aaaotated Civil ~tatuter, la past: _’

“Th6 co:~~ia~ioa%ra cmrt, at tli0 tir?ia or lovgln& WAX%8 ,for aclulltg purposef3 ( shrill nlmo levy. u.pon 831’ text able property within any coxioy? Lnchool dietfiat,

rzte of tax 80 voted if a specific rate has beon votsd;, otherw:ze said coirrt el;pll levy ,.cuch a rate within the lldt 80 voted QE km bean daterxalned by the board OS trustaoa of said dilsfriat azd tZ1e ooaat~ 8UB?riateadeat

tho 0ouaty siiperiatendeat. ai V~CW or the ri&g~,oinr; atotutbry prov Lelons, four rim rpa8tlon is aaswa,rtsd as f+ollowst _ i~peclflcally landed on If said 73$ tex rate ma (4) two year8 ago, s&ye aaa itself by vote of ‘said &istrlot at leaot oa3y be Uinlrishl by coaplylng with the psovisiona or Art~ols 8794; Vernonte Anzot&.ed Civil YtntuteQ.

(b) If said 73$ tax rnte was vat@& on itmlt by said -’ distrfct.ae II mxl~~ u.nd not 6 s?eaific rate, nail euch rata hzs been *4 court by.tbe county siquri&m@ent." he Art. 2795 fate.

iiagardiq the aocond qucatlor? eubrA::t,ed, We ffad ".?Y " ' ~, tRat Jectim 2 cf &tlcle 1 of Sonem 3111 307, 49th L@lala-- '. twe, &egul1cr serisisn, in p.crt, RQ follows:

%@C. 2. Tax Levy. HSI ach~~ol dintrict

shsll be eli&ble to raoeiua any type of aid au- '2.

thori.zoQ UJI&% the ~,rOvfolons of this iict uzleoe

it shall be providing for &a amaal ~u~)g~~rt or

its aohoole by, voting, levying, azd ooll.eotiog

for t&3 current ooh0Ol yeor 61, local zaintename

school tgx Of .mt leas than Fifty COzlIi3 (50g) cn th0 One &&ire& Oollars (~100.~0~ gi pzopOr+vdlua~. j tion In t?.le entins %iBtPfCt.

%o sclrool district will 'b0 eligible for atd under the~provislons of this.Act which hsa reduced .Y*' its tax rate within the two yeara km3dlatcalg ,pre- cedfng the ymx for.whPch aid LB epplied for here- uncisr or’~whla~~htas reduced its tax valuation in

ardor t3 show budgetary needr * * +e ‘..

; . . ., P&f roregoing provisionfi 0Z Sea. 2 are plsin and unixzbi&itoiie. They zzust be coqlied with in order tar say 8ohool .: ! far any type of aid. dlstr~ct to bo eligible dS.Z’srenoe wh~thar R sohool 13 comboted wlthln said dfstrict It oould makeno or tie ohildror therein am tsaas8crrad by oontrnct to an in- depezu3eob dismict. it i8 the optnlon of this de- TR.eralm6, gurtccnt that ~hi)ul0 mid tzx rate of 756 be reduced in~aither ‘~$11 ‘be acaner, as hereinabove forth, said school dietriat set for my type ‘of al4 ior tho naxt tsro (scholostlo) ineligible yams. This op&nion applies only to local maintenance tax rates. ;,

very truly JmarB, ;