Fe are in reoelpt of yeurlattar in mhloh you request the opinion ot thio Department on the quwtion #.t out themin 118 rOmW4J

*1e it legtll for 6 truutes or an inuependunt mhwl dlatsiot to urn a0 (r nws?tvr oi the eqwilfutlon bard r0r dlatrlcrtf~ We assmnu that the sahool di8trlst ~44 0mM

under tb gunoml3aw and uau not 4reated by a rgbolal aet rhloh authorized the board of trusteeia to set a8 a board of eqllallzatlon.

we believe the queotfon you ask well answerud by Oh4 Terarkana Court of tlloll Appeals in tim aaee,oy St. Itouir SoutInveatern Railway Company of Texas t. Haples XndapUdent S4hool Dlrtrlot, 30 85. B. (8d) 709. The court stated ad r0ii0u8 :

Vhe appellant presents the f'urther point that the &u&em of the school board were not enpowered to met as a board 0r equelirintlon or 8sfb4sements ena IslQroaa the .15e held in IEUler v, Vsncre, 107 Tex+ a, aawaemsnts. lrnS.W* 739, ‘an indspendsnf s&601 CUetrlot WhOU taxes are oolleoted by oounty otrloials need not has6 a dietrial; board of equaliestion.~ Xt use later protided by the Aote of 19SS, ltok artiole SW=, R, 8. 19eb. 118 ~ ialleWS J

"'ft shall bo withiz the diaorztion or the board of tN5tW.6 of 6&q ~ndqjUu%~t eOh@ol dlstr%ot to name an eusemor of taxes who rhall aseou the taxable property within the limits ot the indopendszt imhooL dlutri48 within the time and in the manner provlbd by axht%rq law, ia so far a8 they are ag~lloabXe, and when mid wossmont has been l qtialined by a beard l qualizetloz appointed by the boar& or Wnatess ier that pqtaee, shall prepem the tar rolls of said (Ii&riot and shall duly zigz and urtily uao to the oountp tax oolleotor a4 pmrfd#tior in the 4u44esdi.n~ artiolo.* resent oan the board OS trurtes8 l xeraiwd *In '; to have the tacos of their dltirlet

their *dLarat on' usoued the t%ams8or rpeeially appoln%& ior the pur-

A8 a 44n*oqu4n44 or 4uah e&lon, the duty then to appoint *a bimzd Ct&ea upon tth8 board of tzwtout of l quallzatkoont for ths sohool. distrlat. Ths statute 6lreothn that %nx u &ell be l pWrUteU by en 0ffl414l BeuU of oqtmliaetlon beeme Uqmublre aad aat CcLaom- a9 Gy4. 08. pt lW& *Thor;lsht ii~rumU

tD0 hav4 in u8u~t rnleu8U'~ u l8lu 4quJJ in1 WA*; on Tazation (Se. M.) p* 991, ‘is on0 0fwUs.h an own&r shouldnotba danied.~ Quoting, as amplieabla* fma the ^[4440] of Xlller v. Van40, su N: sshool disttists wbloh do not have tt air un8nU taxes ~Inbpud8nt by the amtity~aannor we aloarly oblQeU to pmri8e s baud of squallzetion before whiah the oitlson i8 antitle t,o appear and bo barb upon any aaseetment of ais propsrty+t

"In requiring the board of equalization to be *appalnWd by ths board of trusteee,‘ it BarUlot b’ pond that aa8 law oontssplated tho ioM.owiag aetlan of t o board of trus- “*$ ten: 'The sohool bsard met in pe+@Uc 8o6slo~, wl%h tW

.iollanlng member8 pruont (Hero follow ths n8zM +&&a @Hell tNStOOr ) J aad 8 E4titW -4 Md4 th0 44h401 beup ait as a board of l gualizatloz in tM8, azd tho m&ion was OarrlOQ.'

*The 89ratuto plainly crrldw4oe the will of the 24&g%+ laturo to grant thr powor to the board ot trustttes ti3 s*lOQb and appoint aa eiiiaial board of quallzetion of aseumnants to be ooapouoQ, not or thmMlYe4, but of other gua~lf&td and &table pclraoner Tho wzrds of ths grant of sutherltr, whibh alone @an justify the 44%~ OP ths board oi' Q?tts*e~e,

,. 57% IfanSrabLo t. R. Th0111peon, pago 3

mnnot be extended iraplibation or inforonoe to inclube the authority to ah&one and appoint th4rmolver to be the ,board of equlleation. In this view OS rrtatuts the board of trusltees wore without any authority, end it was an abrolutely void not, as must be legally to appoint the~sltss as the board of oquall- mgarUed, mtlon asees4amnta. The principle ie a48 out in 45 C, T. 0 43, B. 940, n4melyt tit 13 aontrary to the polioy of the lmw for (III offiaer to us8 his oflTiotal appointiry: power to pleoe himself in offloe, 60 that, iIbBOU44 of statutory inhibition, al.l offloon 4V4lI ill th who have the epgolntlng power er4 dioqualified for I Jw to whioh they may appoint.** pointment to the offleoll In the above qwtod 48~4 Q-IO oourt holds board ot trust448 of an ind4ondont eohool dlstrlot a point it8412 a8 tho boerd of equallaetton. ‘PhB 40Urt Duu &J oonoluaien upon the rea8on ~RWK& othora thnt I tn, the pub110 polioy for an offloor to UBO Ma oft lag powor to plaoeLhimae.Lf in an aftloo. This roa6 UJ&Y with qtral fore. to tha rftuatton hero a6 wol IS Iadopondont Sahool Dlakiat ease - whore the att x8PlO I in to nppsint ono trwtbo on z;hs board or oqnalkzatlon Fat TL

$&en where the entire board of trustoer wa8 appointed as the b@iX't% Of 6+ldiZ6tiOXl.

We trust that the rOregoia&fu.lly wm~ora your Yours rsry bruly ATTORWEY G- OB TXXAB