The opinion
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Honorable T. M. Trlmble
First Asalatant Superintendent
Austin, Texas
Dear Sir: Opinion lo. O-6826
Re: Has a taxpaye
n have be-
ansmittal to which
m Hr. L. w. Wia-
Is, requesting an
acts summarized
llnquent taxpayer
t, owes delinquent
01 tax records
ted on a $4,000 kaluation f'or1933,
00 valuation for 1936, a $3,000 valua-
8, and a $2,000 valuation for 1939
d of tendering the aaount of taxes,
Interest aa shown by the tax rolls,
endered a sum of money calculated on a
uniform tax valuation of'$2,000 for each delinquent year.
He ignores the valuation8 approved by the boards hi equall-
zation for the years 1933 through 1938.
The Itasca Independent School District has
.”
Hon. T. M, Trimtile- Page 2
lte ovn tax eystem, including its own tax collector And board
Of squAllcAtion And haa never Invoked the general taxing
,AtAtuteerelrtlng to the aaaeesment And colleotiog of Strte,
county and oommon school diatrlct taxes,
The question submitted for ow deter&nAtion
" irt RACIA delinquent taxpayer the right to change the VACUA-
tion of hle own propeptg for school tax purposea, after the
boards of equAliratLon of An independent Aohool dietriot hs+e
Quly Approved the valuatlone for xnunerouedelinquent yearn
And tsxes CAlOUlAted on suoh VAlUAtiOnA hove become dalin-
quent?
Benate Bill 314, Chapter 135, General LAWS of
Texan, passed at the regular session of the 29th Legialoture,
1905, page 328 of suoh lAwA, created the ftA8OA Independent
School DIetrIot, And Section 5 thereof I++JA~E
~8 followsr
"Seotlon 5. The said board of trustees
ehsll be vested with the full management and control
of the free schoole in aald independent school dls-
trlot and shall be vented with all the powers, rights
and duties that are provided by general laws for
trustees in towns And villages inoorporAted for free
school purposes only, including the powera end manner
of taxation, issuing bonda, buying grounds, and buying
and ereoting buildings And ituprovementeand all ma-
terials and supplies for school purposes."
Arttole 1048, Revised Civil Statutes of TexAA, 1925,
~0 Amended, reads A8 followal
“The oounclle of cities-and towna incor-
porated Under the ffeneralLAWS ahall vlthln their
tri13-0~.7masL'L23-s
b ?J-oE-&
ti ZquahbnWam. Balb
councils of such citlee and towna shAl1 AlUlUAlly
At their firat meeting or aa soon thereAfter AS
practloal exercise such disoretion, And if they
so detertnlnethey ahall have the authority to ap-
point three (3) oommiealonera, eaoh A qualified
voter, a realdent, and property owner of the city
or town for which he is appointed vho shall be
styled the Board of Equrlieation. At the came meet-
ing said cca~nollshall by ordinance fix $he time
for the meeting of such Board. Before asid Board
enters upon its duties, it shsll be evorn to falth-
Xm. T. M. Trlmble - Page 3
fully And intpAX'tiAlly
diecharge All dUti&l in-
cumbent upon it by &v as such Board.”
Article 2791, Revised Civil BtAtuteA of TeaaA,
1925, as amended, reads ALIfollowr~
“Them iA hereby created the office of
aaoemeor and collector of each independent school
district, whether creeted by apeclal or general
lAv, who shsll be Appointed by the BoArd of
Trustees thereaS, and Ahall have the game power
And sh.~.ll
pel>io~~~~
the ea.8118
duties with referenoe
to the Assessment And collection of taxes for free
rchool purpose6 that Are conferred by law upon the
8AAeaaor And collector of tax05 In And for 6uiy
incorporated city, town or village, or upon the
psrson or officer legally performing the duties
of such aaaeeaor end colldctor, aud he shall recetve
ruoh compensation for hls eervloes ae the Board of
Tpuatees may allow, except in cities and towns
provided for, not to exceed four (4) per ceut of
the whole amount of taxes received by him. He shall
give bond in double the estimAt.edAmount of taxes
coming ~nnuAl1~ into his haada, payable ta And to
be Approved by the prealdent of the Board, oondi-
tioned for the fAithfU1 diAoh&rge of his duties,
And that he will pay over to the treasurer of the
Board All funds oom&ng Into his handa by virtue of
hls office As such aa8emor And collector; provided thAt
In the enforced collection of taxeeithe BOAZYIof TnrrteeA
shall perform the dutiee which devolve in euch caner up-
on the citf council of an Incorporated city or town,
the president of the Boati of Truateee shall perform the
duties which devolve in euoh c&ad8 upon the mayor of An
Incorporated cZtg or town, And the couiGy attorney of
the county in whloh the independent echool district ir
locsted, or the city attorney of the lnoorporated
city in which aaid district or a part thereof is lo-
CAted shall perform the duties wNch in such caAeA
devolve upon the city attorney of An incorporsted olty
or town under the provlsians of law applicable thereto.
It shall be within ths discretion of the Board of
Trueteen of Any independent school.district to nAme
An anaeaeor of tsxee who a’hallansees the taxAble
property within the lklta of the independent school
Hon. T. M. Trimble - Page 4
district within the time and In the Eanner pro-
vided by existing laws, in so far as they Are
applicable, and when said assessment has been
equalized by a Board of EquAlleatlon appointed
by the Board of Trustees for that pullpose,shall
prepare the tax rolls of ssld district and shall
duly sign and certify same,to the county tax
oollector, or the olty tax collector as provided
for In the succeeding artlole. The said assessor
of taxes shall receive a fee of two (2) per cent
of the whole amount of taxes assessed by him as
ahown by the completed certified tax rolls.”
The enumerated statute8 above suffioe to show
the legal authority that guides an Independent school district,
such As the Itasoa Independent School District, in the AssesA-
ment of its tnxea. “When the actions of tax officiala are
regular, they are final as to valuations.” Republio Insur-
ance Company v. Highland Park Independent Bchool District,
123 3. W. (2) 784, error dismissed in 125 S. W. (2) 270.
This department held in Attorney General’s
Opinion No. 1352, addressed to Honorable L. A. Woods, State
Superintendent, dated October $939, that An independent
school district haa the power to establish its own tax
system. A copy of that opinion la hereto attaohed.
Mr. Wilkinson’s act in changing the valuations
for 1933 through 1938 is equivalent to A collateral AttACk
thereon snd has no bssia in law. The general rule la that A
board of equAliAatlon of an Independent sohool dletrict la
“invested with quasi-judicial poverat consequently, the value
of tsxable property As fixed by It is res adjudlcata, And
therefore is not subjeot to indirect or collateral attack.’
40 Tex. Jur. 1561 Port Arthur Independent School Distrlot
v. Baumer, 64 5, W. (2) 412 (Court of Civil Appeals). The
valuations Approved by the several boards of equAlleAtlon
for each of the years 1933 through 1938 are not AEsAllAble ex-
cept by A suit in oourt.
In view of the foregoing statutes And rules of
law, it is the opinion of th3.adepartment that A delinquent
- . .
Bon. T., M, Trimble - Page 5
taxpayer has no lawful authority to change the valuations on
his property after such valuations have been approved by a
board of equalization of an independent sahool dietriot and
after taxee based upon suoh valuations have become delinquent.
The fact that Mr. Vllkiason ohose a uniform valuation haa no
effeot upon our conolu~lonr It, .therefore, follovs that the
Tax Collector of the Itaeca Independent School Dietriot is
correct in its position of demanding the uuount of taxee that
have aaorued againet Mr. l?ilklnsonle property at the valuations
approved by previoue boards of equalisation.
Your9 very truly
Aselsturt
JFrbt