Texas Attorney General Opinion: O-2727 Page: 3 of 6
6 p.View a full description of this text.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
Honorable L. A. Woods, Page 3
power and authority conferred by Article 2791,
Revised Civil Statutes of Texas; Pruitt v. Glen
Rose Ind. Sch. Dist., 84 S.W. (2d) 1004; and,
although there is no specific statute upon the
subject, it is our conclusion that this power
and authority would embrace the right of the board
of trustees to fix the time for the accrual of ad
valorem taxes of an independent school district,
and appropriate penalties and interest on such
taxes as become delinquent. Under Article 2791,
Revised Civil Statutes, the power and duty of a
board of trustees of an independent school dis-
trict in the matter of the assessment and collec-
tion of school taxes of such district, including
the fixing of penalties and interest on delinquent
taxes, are referable to similiar powers existing
in the governing body of an incorporated city or
town. Such city or town may provide, by ordin-
ance, that municipal taxes shall become due and
delinquent at a different time from general taxes.
Eustis v. City of Henrietta, 37 S. W. 632. More-
over, Article 1041, Revised Civil Statutes, im-
pliedly gives and Article 1175, Subdivision 9,
Revised Civil Statuted, expressly vests in the
governing body of cities and towns power to fix
the amount of penalties and interest upon delin-
quest taxes. Articles 2784 and 2790, Revised
Civil Statutes of Texas, provides that the board
of trustees of an independent school district
'shall have power to levy and cause to be collect-
ed the annual taxes etc.' Therefore, we submit
that in those instances where an independent
school district has elected to assess and collect
its taxes by its own officers, the board of trus-
tees of such district have, under the foregoing
statutes, the power and authority to fix the time
for the accrual of such taxes and the amount and
manner of collection of penalties and interest
on delinquent taxes."
It is evident that the Legislature has delegated
to the board of trustees of an independent school district
that chooses to collect its own taxes full authority over
such assessment and collection, which we believe includes
not only the authority to assess and collect appropriate
penalties but also the authority to release or charge-off
such penalties after the same have been assessed. As stated
by the Supreme Court of Tennessee in the case of Burns v. City
of Nashville, 221 S. W. 828, "If the board of commissioners had the
power to affix penalties and interest, they had the power to remit
them by ordinance."
Upcoming Pages
Here’s what’s next.
Search Inside
This text can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Text.
Texas. Attorney-General's Office. Texas Attorney General Opinion: O-2727, text, October 22, 1940; (https://texashistory.unt.edu/ark:/67531/metapth259946/m1/3/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.