The opinion
Honorable Henry Wade Oplnlon~No. C- 458
District Attorney
Records Wllldlng Re: Several questions relat-
Dallas, Texas lng to levy and assessment
of ad valorem taxes by
Dallas County Junior
Dear Mr. Wade: College District.
You ask the opinion of the Attorney General In answer
to the following five (5) questions relating to the levy
and assessment of ad valorem taxes by Dall'asCounty Junior
College District:
1. Can a valid contract for the assessment
and collection of taxes be.entered Into
by the Board of Trustees of Dallas County
Junior College District and the County
of Dallas for the Tax Assessor and
Collector of Dallas County to assess and
collect thentaxes for the Junior College
District?
2. In the event that the answer to Question
No.-1 Is in the afnrmatlve, what fees and
commlss1ons camthe Tat .Assesaor and
Collector of Dallas County ~legal1.s
charge
the Dallas County Junior College Metriot.
+or the.aiiaessmentand collection of the
above referred to taxes?
3. Can taxes be levied and collected for the
year 1965?
4. May the .Mstrlct *ax lntangl.bZepropertles
within its boundaries?
5. Can the Mstrlct assess and lew a tax on
the rolling BtOCk .ofa railroad or trans-
portation company?
Tfierelevant facts are as follows: The Dallas County
Junior College District (hereinafter referred to as District)
was created on May 25, 1965, pursuant to the provisions of
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I
I
Honorable Henry Wade, Page 2 Opinion No. C-458
Article 2815h of Vernon's Civil Statutes. The boundaries
of the District are coterminous with the boundaries of
Dallas County. At the election, the voters elected a
Board of Trustees of the District and granted them the
authority to assess and levy a tax for the support and
maintenance of the District and to Issue bonds to be paid
for by a tax which was also authorlzed.
We answer your questions in the order In which YOU
ask them.
1.
Your first question asks If the District may contract
with the Tax Assessor and Collector of Dallas County‘to assess
and collect Its ad valorem taxes. Our answer Is that It may
enter Into such a contract pursuant to the provlslons of
Sec. i'b(c)of said Article 2815h. This Article In Its rele-
vant portions reads as follows:
"When a majority of the Board of
Education of such Junior College
District prefer to have the taxes of
their district assessed and collected
by the County Assessor and Collector,
or by the City Assessor and Collector
of.an Incorporated city or town In
the limits of which the Junior College
District or a part thereof Is located,
or collected only by the County or
City Tax Collector, game may be assessed
and collected, or collected only, as the
case may be, by said county or city
officers, as may be determined by the
Board.of Edudatlon of said Junior College
District, and turned over ,to the Treasurer
of the Junior College District for wh$ch
such taxes have been collected. . . .
2.
Your.s&cond question asks what fees and cOmmlsslOnS
may be paid In the event we answer~your first question In
the affirmative. Our answer Is that the following provision
of said Article 2815h, Sec. 7b(c) sets forth.these fees and
commissions In the following language:
-2178-
Honorable Henry Wade, Page 3 Opinion No: C-458
II
. When the County Assessor and
. .
Collector are required to assess land
collectithe taxes on Junior Colleges'
Districts they shall respectively
'receive-ione 1% per cent.for assess~
lng and'one I1% ]'per cent for ~collectlng '
,8ame; .,".."
.‘~.~. -’ ‘.3- .
.Your third question asks whether the Dls$rlct.can
.levyand collect taxes for the year 1965. Our answer Is
that It can.
qnder the following authorities, the levy and assess-
ment of taxes by the Mstrlct Is-governed by the same laws
governing taxation by Independent ,school dlatrlcts.
. I~j
a) Sectlon,.7.:o,f'sald Article 2815h:.provldes,In part:
.' _.~.~: ,/)'
,t. .''~'?Phe
. -:ikauanceOf the‘bonds .for
Junior 'College-piuposes,~ and the .pror~~
vision of the ~s~inklng fund for ~the~retlre-
ment :th'ere#,W%nd.-the payment of InteFest
and the levying 'afkaxes for the support
and maintenance ,ofthe:Junlor College,..
Ishall In so X&r as same ‘Is.appllcable,:
be In accordance with the general-'election
laws and the laws governing the Issuance
of bonds.and the levying of taxes In the
Independent School District, . . ."
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-b) Sectloni7a~~f..said:~rMcle.~281~h'.(.Acts. 19373%.@th
Leg., p. 248, ch. 130, sec. 3) further .
: . ,; ::_
provides,
..~. ( ,.
In y"t:
i;,. .-,a-.: I_.
“!t!he~&BeBsOr~&nd -&lledtor~of'auch ,:3 ~:.
2,.'. J~nior'Collcge?:Dl~trl;ct~ shall-agB&KShe ~~.?'-.
~taxesand MGlect-.the .BELme .lnthe:aaiitier";:~
now provided by law,for the collkctYon~~Y
of ad valorem taxes by County Assessors
t;: and Collectors-and where Shere Is.tiot':*~~...
:herelh:contained any'BpeclfZc,provlbfk%~ '-"
.-::'ordlrbetton a~'%0 how,anythlng .connecte&':
.I
;;:' 7;..,_l/l,tk *he s;Ss.esqm~nt: and 'oollectidn of;*.;"? :-."
~'.:..~taxed shall'% dotie,' then.the-protislons'::'
.of thi~Gerieral-'Law s+$l prevail.". L ..'1.
:
c) The c&e .ofShepherd v. San Jaclnto Junlor:College
District, 363 S.W.2d 742 (Tex.Sup: 1963), holds that Section
-2179-
, .~
Honorable~Henry Wade, Page 4 ~0plnlon:No.'C- 458.
3 of Article VII -of..our
State Constltutlon .pertalnlng to
taxation for benefitof schools land.school districts Is .I
applicable to,Juni;or,
College Districts. I
~ii . .
Although,.*he:college district 'wasnot:.createduntil
May 25, 19659.*the,,di&rlct~,has,t&!authority to -levy and .';,
collect taxes for the year 1965 on ill property,.:wlthln
such newly created district which was owned by the taxpayers~
on January 1st. Blewltt v. Meuargel County Line Ind. Sch.
Dlst., 285 S-W. 271 (Comm.App. 1926); Yorktown Independent
School Dlatrlct'.V,..Afferbach,
~124.W.2d.130 (Cm.App. 1929
Cadena.m.State, 185 :S.W&7~(Tex:Clv.App. .-1916,errorref.
” ,.-
The court In Blewltt v. Meuargel, supra, stated':
,. '. .;I'~..y: i', .:: , ...:::
:::
17;
, ‘, : : :;Ii,qhen.:an4ndependent school :;.) ‘:~. : >:'.
.::;dlsty&zt :%a:oreated.afterthe:l&:of:c: 11.: * .~,
,.
Jsnuary of a given year, all proverte
.,'.I,.3: .w%thineuoh'fnewly created .dlstrlct,::~,. i
which was owned by the taxpayer on Jan-
uary ~.%~t:sE~~fhat~~year?,,$is:subject to
any -tax.&uthorlzed. by.3aw,--..whether:..: I
Y j:such.-taxes.?have:.been.authorized there-,
I-tofore'm stayi-~~author~zedl~ubi :the
-yegr,:andioan he;.devl.ed
. :by$he: body i!I?
given &he -power.to3evy at--anyt$me i:._
during.the;~ear.%; . .+i %~.r(Underqcorlng
., added&&:;; :.:i : :i-,..::t.:
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Your fourth &estlon asks whether the ~&t%ldt may tax
4nj%ng&$ei.~~rt~~.~~.fh~nt.~~~-~d~les~:~ 7r.i.<i
:~z
:rl7 c rif ,p-.f:y?o..F:j
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We can only state the general principles of law
relative to rtaxatlsn;~;~nt~~e-cpr?olzeftlea;;" The question
of wheth~~par~~~ar:ntang~~~e~~~~rt~es~~have.a Bltus
within the3mtr&t arust~b&detenul.ne&by~$he -laws relating
to those partlcu~ar?:pr\ogert~es;.:: : ;;:!11 1~.,'..:. :.;:
:~,-;.~:;:.~-.I-.,;,
y-+nf~'.,
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In general,:;.al~rpr?opereies,:l~etrl-:and; personal and
tangible andran~~~ej,:.~avlngra.~..t~b~e:,altus *rithln the
Dlstrlchare.~,t~b~e~i~~the~J)lstrlct.~: ArU&es~~7145 and
7153, Vernon's ;Oi~~~~Statu~s;;jjt.trucas~.np: P..:Uy .itco.v. city
of El Paso,::Lgs,;.~.~86,;!85\ S,N%!d 24 r{l93~)+jPexas Pipe
Line Co. v. Anderson3r100'S.W.2d-.754... 7%xiCiv~iApp. 1937.
error ref., cert. den., 332 U.S. 724); Brown County, Texas
Y..Atlantic.Plpe-,.Llne Co.; 91 IP.2d.394-(~C.C.A. 5th 1937,
:.cert.. den-, .302,u.s,. 747];-.,.:. ‘:;F -I.;- .. ' : ..;.;- :~.~.,
-2180-
.
Honorable Henry Wade, Page 5 Opinion No. C- 458
5.
/ Your fifth question asks whether the District may
assess and levy a tax on the rolling stock of a railroad
or transportation company. Whether rolling stock has
acquired a business sltus In a county for ad .valorem tax
purposes mu& be dgtermlned from all the relevant facts.
Many court decisions and opinions of the Texas Attorney
General have considered and passed upon the various fact
situations, and these may be referred to by you for your
consideration of particular fact situations.
Your fifth question further asks whether the Dlstrlct
may assess and levy an ad valorem tax on the rolling stock
of a railroad company. Our opinion Is that the apportlon-
ment of the value of railroad rolling stock allocated to
Dallas County by the State Tax Board pursuant to Chapter
4 of Tltle 122, Vernon's Civil Statutesiomay be taxed by
the mstrlct. State.v.,Texas.& P. .Ry 62 S.W.2d 81
(Comm.App. 1933). This case holds that t;i value of
railroad rolling stock apportioned .to El Paso County
acquired a fixed taxable.situs In that county. The Court
further held that the value of such rolling stock was
taxable by a road district composed of El Paso County and
the contiguous Hudspeth County because the Act.under which
the road district was created provided that ad valorem
taxes should be levied "agalfistthe property In kach of
the counties, respectively." The Court then heid with
reference to this quoted provision:
11
. . . This language, ln.the connection
used, plainly comprehends all property
sltuated.slther actually or by operatlof:
of law; in-any of the counties as such.
The Court then'further stated that although Article 7105
authorized the Intangible assets of companies therein
mentioned to be taxed only for State and County purposes,
that since the Legislature had authorized this road district
to levy Its taxes "against the property In each of the
counties, respectively'!that the rolling stock of the
Railroad Company was subject to taxes by the road district.
The Court stated that the reasons for Its conclusion was
that the sltus of the rolling stock apportioned by the State
Tax Board under Chapter 4 of said Title 122, to El Paso
County had become
I,
. . . fixed In the county at large,
but not, of course, in any particular
portion of the county."
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I I
Honorable HenFy'Wade, Page 6 ':'. OpinionNo; :C--458
In view of the foregoing authorities, we hold that
the District may and should assess and levy Its taxes upon
the value ,of all railroad rolling stock apportioned by the
State.Tax'Board to Dallas County. :'.'
' :In ao.far as prlor~~opInion~No;~S-i84,(1%5).of..the
Attorney Ceneral~cohfllcts~i#lththisopi-nlori,~lt~~~le~-hereby
overruled;. .',. I.
..:
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S U.%I-MAIR Y
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I
Dallas County Junior College District,
created'pursuant .to.Axtlcle.2815h,~
V.C.S.
-on+ay.~25; 1965, has the:.following .' .: :.
pow&s: 1
.
.It:may:c6ntractlwiththe 'Tax.Assesso*
and Colle'cto+Of Dallas County ,~tO : "'
asse.&s.&d ..tiolle.c,t
~.Sts:;ad
:,valoreti
taxeti-.
L.. ..,:::.~c
:;. -2:1
Thy fees~and~~ormnisslons,-of suOti"l'ax -
:;Assessor-Collector;foF~hls.servS~es
.~e'~~~'for:as,sesslng.-andl$!for collecting.
: .'.: .,,
...
,The'Dlstaictm& -levy.andicollect'taxes'~-
for:.the,ye%r'J965:~
.: .:.-I :I ., _; :
: 4; The Iistri&:&qr tax~.lntanglblepropertkes
within ltsr-bouridarles:under:the' general T.
rules of law applicable to taxation of
such ‘p~~p&-tie.s e:::. in : of5 .
. :.,.:‘,..... . .^ _, v~:i I~ : .‘. >: $‘.,~.:,.t
.The Dl~~lat!mag~~ax~fh~rsol~lng 'stock
%f.~a:~allroad~ol' trarisportat%ni&mpany
under the conditions stated In this
opInIoni. .~.'.$ ::,.'.
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-2182-
Honorable Henry Wade, Page 7 Opinion No. C-458
WEA:dl
APPROVED:
OPINION COMMITTEE:
W. V. Geppert, Chairman
Gordon Cass
John Pettlt
Jack Goodman
John Reeves
APPROVED FOR TRE ATTORNEY GENERAL
By: T. B. Wright
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, .
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4
C-458 has been withdrawn and replaced by C-533