Texas Attorney General Opinion: O-2727 Page: 2 of 6
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Honorable L. A. Woods, Page 2
to and to be approved by the president of the
board, conditioned for the faithful discharge
of his duties, and that he will pay over to
the treasurer of the board all funds coming
into his hands by virtue of his office as such
assessor and collector; provided that in the en-
forced collection of taxes the board of trustees
shall perform the duties which devolve in such
cases upon the city council of an incorporated
city or town, the president of the board of
trustees shall perform the duties which devolve
in such cases upon the mayor of an incorporated
city or town, and the county attorney of the
county in which the independent school district
is located shall perform the duties which in
such cases devolve upon the city attorney of an
incorporated city or town under the provisions
of law applicable thereto. . ."
As the above quoted article gives the board of
trustees of an independent school district the same author-
ity that the city council has over the collection of city
taxes, it is necessary to next see what authority such city
council has in such a matter. Article 1041 of the Revised
Civil Statutes provides as follows:
"The city council may provide, by ordinance,
for the prompt collection of all taxes assessed,
levied and imposed under this title, and is au-
thorized to sell or cause to be sold real as well
as personal property, and may make such rules and
regulations, and pass all ordinances as they may
deem necessary to the levying, laying, imposing,
assessing and collecting of any tax herein pro-
vided." (Emphasis ours)
Under the above quoted article it may be seen that
a broad power is placed in the board of trustees of an inde-
pendent school district over the collection of its taxes.
Based upon such statute, this department ruled in Opinion
No. 0-1801, as follows:
". . . An independent school district can
elect to assess and collect its own taxes by and
through its duly appointed and acting district
assessor, district board of equalization and dis-
trict collector, and in such case will have the
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-2727, text, October 22, 1940; (https://texashistory.unt.edu/ark:/67531/metapth259946/m1/2/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.