Case Information
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OFFICE OF THE ATTORNEY GENERAL OF TEXAS I AUSTIN
, GDuLDc.m- A-am-
Honorable L. A. BOO&~
Stat0 Superintonodoot of Publia Xnstruotion
Aurtin, Toxar
In your httrr of aa to whethor a aer8
o&nlon pendent Sohool Diotxiot ia e oapaoity# ha ha&z kon tho oat& aa4 you ark seed asruamd 80 serve. b6 notloe4 in YiSW oi our
~oiul aat ot the Le&i8l&urO~ Ibus oe 28, page 43, Spcolal -Luw8, $9 Ho. 3 thereof readr;
said Freaoh in a boar6 of mated for the purposr r5.n porsone who #hall ns un(I qualiried property raid. cohool df#trloti.
wt8e6 raid 60h00i and, rxemior and 18 all the rights, power8 ln@osed bp the General hW8 of the State and board8 of
OS Texas upon trwteor trurt- oea OS lndepenb6nt sohool dhttrlQt8." ~8 we undrretand your letter, the zrwtre’r father snA mthsr owned a piece of lend in this DIrtriot at thr tkPl
Ebaorabl~ I+. Wooti, Pago a
of tho wthU’8 death IO=0 ton year8 ago. 'II8 pthor that it Wa8 ooBmuBlty property. tlonor, the trustee lnhoritsd 8~ UB- divided one-fourth iRttil8t in the land, therm being om othor ohl1.b OS the wrriagr 8UnitiB& Tha rather ha8 not liveI on year8 but it has aontinuad to be listed on tho land tar w tbr urtnder86 tax roll8 aad on Other rooorda in the naaa of tho fatlwr. It is our undorataading, hme?er, that the wn 8tI.U 0wn8 tk0 undivided Latrreat iahWitc?b from hi13 mothor. 'fh4 tl'U8tM OOOU~ia8 the Pl'OpOrty l 8 hi8 hOW. All tax@8 ae- aruing t&no0 1931 oa the land are Qelinqoent and there ir l suit p omling l yinat the rather of thr trustos for ths oolloo- tloa or oha urtnI The trustee has not eotuallp paid a4 prop- vihl1.0 you do aot 8psofffoaUy w d&e, we under- rtjr taxer. rtan~ thatthetrustsa harpai(lhirpell tax& 18 in au thinga qualiiied ii under tha abora b) 18 a facts a8 8teted property taxpayer. The qwrtion thus prueated is whether l rcip may bo 4 pro&mrty tax$mpin(r voter until be aRt?talq Paf8 tuea on his property. For, as edus 18 eubmftted to aa, it is Udi8pUtOd t&t he Ow UL un6ivid.d interest in land lying within the Dlstriot.
From the opinion OS Judge Xiolmui in the oam OS Barron V8. Matthews, a 8. 11. (ta) 461, bQJfOFs the ydi8tkiltd court Cltil Appeal, we qootr as followa;
"The facts disolose that the VOtOr8'who .were ohallanged by this proposition otUally owned praputy, subbjiot to hratiOB, within diatrist. Tholr propfly had bati arseoeed for taxer for the year lBZ9. They were othsr- Wire qualified tOteP8, ~2nd the QPl8tbB Oi hW prerontsd Is, ware they property tax pa ing votere under the pro~isl~n~oof the COn8t i tution OS TBXBE, art. 7, 8 31
%%ith oommendablr irunkness appellants aonoodo that v8rious QOrVt8 0its.l appealr have heI& oorrtrary to their coatmtlon a8 to the meaning of 'property tax paying voters,* but iwlat them deeieions iiapro erly in- t ha langaagm of the Constitat ! on. terpret With this view wo oannot ager. The owmr- ship of property subjeot to taxation rm%ers one liable for tha pvnt OS tares, and the fact of &sllnqurnoy doe8 not 0-y with it the .-,
penalty of being deprive6 0r 8 tote at an rleotlon for the purpose of taxing gho prop- arty. This question has b6.n deter&nod, Ud *3 Eenorablo L. Woods, Page 3, .;, we think ootreotly, In th0 fOiiOWiB& 0%308:
Rhoaibrrg v. UoLuenn, 81 Tex. CiV. AQP~ 391, al S. W. 5711 iUli3m3n v. Falson, Zb Tex.
Ci?. App. 398, S7 3. W. 920; KOIIQW vr Brunt3 (Tax. Cir, A>>.) 195 5. 3. 643; winters v.
IndepcJndant 2ohool Dirtri6t of Erant (Tax.
Civ. AQg.) 208 8. Y. 574.
Wpontho authority of those aasea, md becmiae we bellan they announoo a oorrect lnterpretatien of tha oonatltutiaaal requirr- xmnt, w8 o*urulo proposition 100. 8, and hold that the fotua thurbln name4 were Is&ally qualltleb to rote at thm bead eleetIoa.*
The @as00 eited in the above quotation Su8tab the opiBlon. We quote troo. Judge Jonkim ophloa in ~fI¶ter8 vs. ES8 3. 1. 574, 4s fol- Ew;endent Sahool Di8triot of Emnt,
I* + A taxpaying voter, do la other- wler quallriad, does not man that his pop- erty met hare beea ssaasrd for taxes, but only that he Is liable for the payment of suoh t8Xb8, This llabillty is oreated br assesmlent of taxes by ths BO3waisaioIIers' If owner of property baa not court. render the saxa for taxation, it should be
put on the unren4ored roll. If this is don8 for any year or mulea Of y8arl3, baOk tarea may be oollaotad on suoh unre&demd progorty for such time as the sam 18 not barred bg limitation."
Tha term ~qual~fied property tax yin& vot*r,a a8 uaa4 in .Irtlcle 7, Seotloa 3, the Const tutlon, Wa8 uuder oousiderntIon in the Barron ~8. Matthews aase, and PE the eurot tarn is used In the Xot creating the ?renoh Independent Sohool Distriot and pr68OribiAIU qusalIfioatlono oi its trUsti- ees, wo think the ~ltlning asoribed to It slmuld be tho sam.
Our answer to your quertlon, therefore 1s that so tar aa the iaota am dlsolosod the trustee 1s quallf~ed to oontinuo servloe. Your8vorytruly
APPROVEDJUN 7, 1940 ATTORNEY GENERAL O%'!SGXAW