No. V-1362 (1951).

• Case Date: November 30, 1951
• Court: Texas

Texas Attorney General Opinions 1951. No. V-1362 (1951). 1November 30, 1951Hon. L. E. KingCounty AttorneySabine CountyHemphill, TexasOpinion No. V-1362Re: Rendition of a gas plant for school taxes where the Legislature directed rendition to the county tax assessor-collector for division between two school districts but the districts have since been changed by consolidations.Dear Sir:We refer to your request for an opinion of this office concerning the rendition of a gas plant for school taxes where the Legislature in 1925 directed rendition to the county tax assessor-collector for division of taxes between two school districts but the boundaries of the districts have since been changed by annexation. You state in your letter in substance the following facts:

In March, 1925, the Legislature by amendatory special law (H.B. 676, Spec. Laws 39th Leg., R.S. 1925, ch. 222, p. 658) recreated and redefined Pineland Independent School District No. 3 of Sabine County to include a portion of Common School District No. 31. Under the boundary description in Section 1 of that bill, one of the lines of the Pineland District ran directly through the middle of Magnolia Gas Plant property which is now owned by United Gas Pipeline Company.

Section 2b of House Bill 676, supra, reads as follows:

"Be it further provided, that the Magnolia Gas Plant property, which is located by this bill one-half in Pineland Independent School District No. 3 and one-half in the Common School District

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No. 31, be rendered to the county tax assessor annually and he in making the assessment to school districts shall divide equally to both above named schools the amount of taxes to be paid by said Magnolia Gas Plant and each of said districts shall receive to their credit onehalf of the amount of the entire valuation of the said Magnolia Gas Company plant."

About three years ago, Bronson Independent School District No. 2 and Common School District No. 31 were consolidated in accordance with Article 2806, V.C.S. As a result, the consolidated Bronson district was paid one-half the taxes realized on such gas plant, and Pineland district the other half.

Shortly thereafter, on September 10, 1948, acting under and in accordance with Section 2 of Article 2742e and Section 1 of Article 2742f, V.C.S., the Sabine County School Board detached from the Bronson district a

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