No. V-0032 (1947).

• Case Date: January 18, 1947
• Court: Texas

Texas Attorney General Opinions 1947. No. V-0032 (1947). 1January 18, 1947Honorable T. M. Trimble, First AssistantState Superintendent of Public InstructionAustin, TexasOpinion No. V-32Re: Reduction of school bond tax, effect of on eligibility of district for school aid under S. B. 167, 49th Legislature.Dear Sir:We acknowledge your letter addressed to this department dated December 19, 1946, wherein your request for an opinion is set out as follows:

"A school district which has a 60¢ local maintenance tax, and on the basis of this maintenance tax qualifies for rural aid, has been collecting an additional 30¢ tax for the liquidation of their bonds. Due to increased values within the district, and the retirement of bonds, the bond tax has been reduced by the Commissioners Court to 25¢.

"Since the district continues to maintain its original maintenance tax of 60¢ can this district qualify for rural aid, although the bond tax has been reduced 5¢?

"I am submitting this question in view of the third to the last paragraph contained in Opinion No. 0--7403 issued by your Department."

Your specific inquiry is whether a school district which continues its original maintenance tax of sixty (60¢) cents, but which has reduced its bond tax five (5¢) cents within the two years immediately preceding the year for which State aid is applied for, may qualify for school aid under S. B. 167, 49th Legislature, Article I, Section 2. Acts 1945, 49th Legislature, Regular Session, Ch. 361, S. B. 167, Article I, Section 2, is the legislation 2covering tax levy matters concerning school districts who make application for school aid from the State. School districts seeking State aid under S. B. 167 must conform to the provisions in Section 2, Article I, among others, to establish their eligibility under the Act. Section 2, Article I, reads, in part, as follows:

"No school district shall be eligible to receive any type of aid authorized under the provisions of this Act unless it shall be providing for the annual support of its schools by voting, levying, and collecting for the current school year a local maintenance school tax of not less than Fifty Cents (50¢) on the One Hundred Dollars ($100.00) of property valuation in the entire district. The property valuations shall not be less than said property is valued for state and county purposes. The income from such a maintenance tax in excess of the

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