Case Information
*1 OFFICE OF THE A'ITORNEY GENERAL OF TEXAS
AUSTIN
Bononbl~ Tr P. Tdmbl,
.” Bet Would
the faoQ that the Board of Bqualit3atlotl og t&B Amarillo Inde~enUont 8ohaolMatrlotla - ittmpowd Of rho mbboro In- the a~tioa @ aald validate Board end rttndor void the au& rell? a&d related aequent.tax qui0tlonq.
Ton Fabritary lB, oUr Sohool BtwU appointed I). II. Owen, L.'lL 41~ and &nr~ Bevimly was the
aoeru oi’Pquallmatlon mr t~‘tuablo,y6ar 1941, whlbh lnoldentall~watt uotlr,the erillrr~Boardwe
~ wad last fear.. !&de Board ww aleo appkoved
about the same tlme.a8 an Equallsatlon Bon@ ior .The Soha Beard;tho City of &u-l110
the olty;
and thg Oottn~y Oammlrri~tmr8 had pmrlowl~ en- torod itit0 l 00&rao% .tiw th e i?ebt?@ fI. Ghrenbarg Oompatty ior a 8ax 8upve)t. to be made during the
wlntttr and on l @ gou Bt, @ 110 ma&r slajor ad$uetmnts
ln+alua~iow,Zfwa8 ev$denttherewouldbe eon-
BderabLo aejbatloti over pFog+u?~~ Valuations whloh
o? nese+tty had to be r&ted in order to equalim
with other raluett, 80 8hat tha members oi the
BquaUzation #o~~,unan5Mu8ly expre8eed a desire
to have the Eqiml~etlon rJaard 1noraaseU to five
.nmmber8, whi,oh requerrt r&S aooeded to by b&h the
Qi*l OOPppi88&on anU the Board ot Truttteeo.
- *2 ..- 481 Honorable T. M. Trlmble, Paga 8
Tan Kay 81 the Board of Tructass passed an order approving the pdior of adding ,tna
Mp);bortt to tke~Bwrd of Equalfratlon, aad with-
out rsaoindlng their pretiow otlon in rhioh
the:~~tWee~member Board m8 appointad. &S&o*; lng 18 a oopy of the order t
**The following ardor was introduoodt It le thd ioaae of the Board *hut on aoeount of
the axtFa Ordingry taark ootUrout1n.g thd Board
of 6quallwtlon thltt feat, that, thla, Board nbuld $ttkaared to iire lnstaad of’ Umtr. ~~otlon was made by Ls. lItant&, scroon4Mb8~ ~: '. .
Mr.. Car that the erddr be~adopted and approv?d.
HoWm oarrled.
%otlon watt mat¶o by Kr. Rush, beaogulad bt Kr. Mowing that the following aen.bs waeb a6~
bhe' BoaM of Kqual~atlon for Board of hua-'
tow ott~:~l~oS~e~nb~tS~hhoolMetriot
and the .lrplirriUo Jm.lor c0l.b~ Dbtrfab io* 1941, and baat tkmy wrnb in tkla aapaoity amt rmoelv~
ao oorpenaatlcin fzw the Board oi Trustees ai
mid mstri0t.
.r
'L. Is; LYl.8 D. W. Owen u. M. 0llvar Henry Barerlp w. I. Cllrford
%.etlon oarrled.' mm, one taxpayer whose prcppo*t~ had b~mu raised, appmed before the Board nith the threat that he *3 WouZd~sontest tha of the organ&satlen lsjptlitr -sf ~,.Equsllsatloa Board in that the Borzd should mad8 up of thsse rembus lnstsad of rive,*
Based on theme .faoOs you: ham asked us the follw- lqg qusstlont
Q,TIOM: would tha taot tha% thw Bau%l of Indsp*ndsnt Sohool Eqwlimtlon or the &rlllo Dlstr$st is oay)ossd oi fivs ssmbars lnvalldsto
ths aotion of said Bsard aad render t6lU ths sttb- roquont. tax rdll?
Semate BlZUtat6, 10 Chapter 8 Of khs Aots of the * Thirty-&rst~Le&lslatu&s, 1969, whlop pimrldCd~f?r ~the oreatlon ';; thp&4llo Ssheol mstF+ ~rQ01608 " Dart Ind8pe”“”
"The said hard of Tfrust6w shslL w vested r-e dth the full manuaentsnd oontrolorthe
oohssls ot'sa5.d dlstrlot, and shall be mitidrlth all.the powbrs, rights and dutlos that am pm-
vldod br gsnoral law ror boards of tmuttees or for ire0 88h00x
tanu~andvillagssin6orpsrrtsd lnoluding ths powws and nsnner of
~~~O&nly, bttlsls 8791 of.ths Rsvlssd Cltli %atutis of 'hxas reada in put as follosst
I. . . It shill be within thd lsoretlon or the Board of Trustees or any fsd Ii pendent 80h001 dirtriot to mum an a8sessor of taxes who 8haU
ass888 the tsxabls prspsrty.wlthin the limits or
the lndopsndsnb sohosl dlstrio~rlthln ths tirae In
and in the manner provldsd by uistlnglaW, so far ai they am l pplieabls, and when said as-
sesammnt has been ewiallso6 by a board of eausll-
sation apsolntsd by th board f t r0r t
p@j#gg#~s~d&~ygg&~~$&~d
the oouuty tax oolleotor as provldsd for in the suooeediqj artlols. . ."(Ugderscorlng ours) Artlole S791 being a gsnsreil law gvsrning the or aownm and village8 lnoorporated boards or trustee8 for
J *4 Honorable T. M. Triable, Page 4
irite sohtil purposes oily it was hsld by this dspntttent in opinieu~%oi O-8589 that Art&ala 8791, Rirleed-Old1 stat.
utee or lkxaa, applkss to the Lma~lllo Xndwmndsnt Sohm1 Diatriot.
It is our uadws.tandln6thatthO 'bmrllloIrmmpoad- under the authorlty~grantsd usdsr l nt Sohool Distrloti~aotl~ this &tl@e, has a pi&ate _ it8 (111'0 amMaojr attd OOl.l~~r.
This being true it s.lno~bent upon It to'appoint its ws Board Of BqudSSstlOn. Chspibera (I. Cook (Cl% 4~. )-:lat 8.
Al 665; Hller v', Van08 (au&. Oh) 180 8. W.~ 759. This hie the oasm it '%a the oplnlon iof thla dsputment tht Artlolg 8791 being silent ae ta tM number~to bs appointed onths Board of IIgualSsation~~dlreoti~d~to be appqlnted under its pro- - visions, the Board of Trurtses 18 at 1lbaWy to appoint any number that &t deems reasonably neoessar to oarry out the run&ions or3ala Board, ktlole 1048, R OYlaed %&l stat- '&tee of mxas,.whioh readit in part as tollmt
"The olty oounolls of oltlos and towns in- osrpor&od under the genera;l law8 shall annually,
at the%& $Jrst msetlng, or a8 soon th@maiter as appoint thne o0mlsaion*ra, eaoh a praoti6eBh, '., voter, a rssldsnt asd propetiT owner quallfl~d .~ of the oity or town $or whloh ha is appointed who
shall stylsd ths board of WU%ll!4atiOh. . .-, 1'~ In our opinion does not applf.%O 4uarlllo Ind6pandent soho Di&rlot under 'the faotual 8ltuatlon sat r0rth 8bsvs. f
Rsrarrlng to the mggsstlon oontalnsd in your l.sttsr that ths original board or thrss msmbsn oertffy to the tu roll by authority of their having been amolntad a 80~4 of gquallsatlon on February 18, 1941, whioh aotlon was savor ,ngslndsd, and to rsmve all question of tin validity of tha to have tha flrb member board attaoh a OOrtiftOata tccr ra statlng'that it is made by authority of thalr aPPointseat by the hoard or,lmstees by Potion of &y e;L? 1941, YOU M ad- vised that it 1s the oplnlon of thle delwr*Ont that tbe mra of appolntlng a thrum me&or board and ubrc irregularity qtmntiy thtueo apDoint3.ng a floe member board by adding ho -08 to the onbtt alwady appointed Without m@Oindiagt& former aotlon would not invalidate the tax ~~11 of the rrp&llo Iudspandsnt 8ohool Dfrtrlot. me oertlfloats or th. tire meg&erbmrd; in the opltt%On of this depart-% -riLdbs aurrioient. Kate irrsgularities are insuifl0isut a8 a bati
484 Honorable T. Y. Trlmble, Page 5
~ti~p~e~~~s~alldatl~ the ota of tha Board oi Equal-
Sinton Xndipeqdent Soh001 Dlsttiot, 218
8. w. l&t Biohardsoh Indepndsnt SOhool Dlstriot, .Blmett~r. es0 S. W, 85s (Civ. App.), 840 '8. W. SSQ (Ooa. App.,).
Ii0 express no~oplslon herein with regard to the gentlemen in que&&on ~slttlng ss .a Bmrd of Iquallsatlon for the city or Amarillo, but OPC Oplpion is OOnWmd to the oapaolty cif tha gentlamen 1s qgs@iion sitting as a Board of the, &earl~lo Znd4pendent SOhool Mstriot. Bquallsation for We trust thst bhO-r0MgOittg opinion fully 0ov3rs matlmr lrapuilrmt ab0uO in pur letter. .pery twuly yours .
m SEP 9,@941" ATTORWEP OXRBUi OF TBXAS OPINION 0 COMMIRU hPPitOVU fygg