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Texas Vernon's Texas Civil Statutes - Article 2740g. County Unit School System In Counties Having Large Areas In Reforestation

Legal Research Home > Texas Laws > Vernon's Texas Civil Statutes > Texas Vernon's Texas Civil Statutes - Article 2740g. County Unit School System In Counties Having Large Areas In Reforestation

Art. 2740g. COUNTY UNIT SCHOOL SYSTEM IN COUNTIES HAVING 
LARGE AREAS IN REFORESTATION.  

Taxing power
	Section 1. Any county in this State wherein the United States 
Government has acquired or shall hereafter acquire large tracts of 
land containing one thousand (1,000) acres or more or wherein such 
lands have been approved by the United States Government for 
purchase for the purpose of reforestation and whose assessed 
valuation of property is not less than Forty Million Dollars 
($40,000,000), shall have a county unit system of education to the 
extent specified in this Act, and for the purpose of levying, 
assessing and collecting a school equalization tax, and for such 
other administrative functions as are herein set forth;  the 
territory of each of such counties may be created into a county wide 
school district in the manner hereinafter provided and may exercise 
the taxing power as hereinafter provided.  There shall be exercised 
in and for the entire territory of each of such counties, to the 
extent in this Act prescribed, the taxing power conferred on school 
districts by Article 7, Section 3, of the Constitution, but such 
taxing power shall not be exercised until and unless authorized by a 
majority of the qualified property taxpaying voters residing 
therein at an election to be held for that purpose as hereinafter 
provided.

Petition, notice of election and ballot
	Sec. 2. On the petition of as many as one hundred (100) 
legally qualified voters of any county coming under the provisions 
of this Act praying for the formation of such county wide school 
district, the County Judge shall, within thirty (30) days, order an 
election to be held throughout the county.  The County Judge shall 
give notice of the date of such election by publication of the order 
in some newspaper published in the county for twenty (20) days prior 
to the date of such election, and all legally qualified voters shall 
be allowed to vote at said election.  The form of ballot shall be 
substantially as follows:

"For Equalization District"

"Against Equalization District"

The Commissioners Court shall at its next regular meeting canvass 
the returns of said election, and if a majority of votes cast shall 
favor the formation of such district, the Court shall declare the 
result thereof and declare the county wide school equalization 
district duly and legally created and the provisions of this Act 
duly adopted.

Supervision by county board of trustees
	Sec. 3. The general management, supervision and control of 
the public schools and of the educational interests of each county 
adopting the provisions of this law shall be vested in the county 
board of school trustees, except as otherwise provided by law, and 
said board shall perform such duties as are or may be required of it 
by existing law and by the provisions of this Act and shall 
constitute the board of trustees for such county wide district.  Any 
such county wide school equalization district formed in the manner 
hereinabove provided may levy and collect annually on all taxable 
property in the county an equalization tax not to exceed 
twenty-five (25) cents on the One Hundred Dollars ($100) valuation 
of property situated in said county, and the money derived from such 
tax shall be known as an equalization fund for the support of the 
public schools of the county, which fund shall be distributed to the 
school districts of the county as provided herein.

Petition and election for tax
	Sec. 4. On the petition of as many as one hundred (100) 
legally qualified property taxpaying voters of any county which 
shall have adopted the provisions of this Act, praying for the 
authority to levy and collect said tax, the County Judge shall 
immediately order an election to be held throughout the county, 
said election to be held not more than thirty (30) days from the 
date of such order.  The County Judge shall give notice of such 
election by publication of the order in some newspaper published in 
the county for twenty (20) days prior to the date of such election.  
Only legally qualified property taxpaying voters, who own property 
in the county and who have duly rendered the same for taxation, 
shall be allowed to vote in said election.  The form of ballot is 
substantially as follows:

"For County Tax"

"Against County Tax"

The Commissioners Court shall, at its next regular meeting, canvass 
the returns of said election, and if a majority of the votes cast 
shall favor such tax, the Court shall declare the result and certify 
same to the county board of school trustees and to the county tax 
assessor and collector, and said board of county school trustees 
shall thereupon be authorized to levy said tax and the county tax 
assessor and collector shall be authorized to assess and collect 
same.  No election to revoke said tax shall be ordered until the 
expiration of three (3) years from the date of the election at which 
said tax was adopted.

Assessment and collection of tax, segregation as County 
equalization fund
	Sec. 5. In the counties adopting the provisions of this law, 
the county tax assessor shall assess all of the taxable property in 
the county at the same rate of valuation as it is assessed for State 
and county purposes, and the county tax collector shall collect 
said tax at the same time and in the same manner as other State and 
county taxes are collected.  The tax collector shall deposit the 
money collected from said tax in a separate fund to be known as the 
County Equalization Fund for the support of the public schools of 
the county.  He shall have the same authority, and the same laws 
shall apply in the collection of said tax as in the collection of 
county ad valorem taxes.  He shall, on or about the tenth of each 
month, make a report to the county board of school trustees and to 
the county superintendent of schools, showing all moneys collected 
by him during the last month by said tax, and shall each month place 
such funds in the equalization fund.  The county superintendent 
shall keep a record, both received and paid out, of all money from 
said fund.  The officers assessing and collecting said equalization 
tax shall receive therefor the same compensation as is paid for 
assessing and collecting school taxes in common school districts.

Bond of tax collector
	Sec. 6. The tax collector, before entering upon the duties of 
his office, shall enter into a bond, with two (2) or more good and 
sufficient sureties, or surety bond, for the protection of said 
equalization fund, said bond to be made payable to the county board 
of school trustees, and to be made in a sum not less than double the 
amount of money which he may have in his possession of said fund at 
any time.  The amount of said bond shall be fixed by the county board 
of school trustees.  The county board shall require a similar bond 
of any and all other persons or corporations in whose possession 
such funds may be kept.

Distribution of taxes collected
	Sec. 7. The county board of school trustees shall distribute 
the money collected from any taxes levied by said district to the 
common and independent districts of the county on a per capita basis 
according to the number of scholastic pupils shown by the last 
preceding official scholastic census, and county line districts 
shall be eligible to receive such per capita apportionment based 
upon the number of scholastic pupils residing in the county of such 
equalization district, as shown by the latest official scholastic 
census of such district.  The county board of school trustees shall 
issue warrants against such equalization fund to the school 
district trustees on a per capita basis of scholastic pupils in each 
district;  provided that the county board may, from time to time, as 
the money is collected, issue warrants to the various school 
districts in proportion to the amount that each is entitled to 
receive on such per capita basis of scholastic pupils in the 
respective districts.

Operation and effect of Act
	Sec. 8. This Act shall not have the effect of changing any 
duties imposed on or powers conferred on the trustees of any common 
or independent school districts situated in the counties covered by 
this Act, unless and except as expressly provided herein, it being 
the intention of this law that said respective boards of trustees 
shall continue to administer their lawful duties and powers as now 
authorized by law, but the equalization tax authorized shall be 
levied by the county board of school trustees and assessed and 
collected by the county tax assessor and collector.

Partial invalidity, repeals
	Sec. 9. In case any clause, sentence, paragraph, section or 
part of this Act shall be held unconstitutional or void, then, and 
in that event, it shall not affect any other clause, sentence, 
paragraph, section or part of this Act.  All laws, or parts of laws, 
both general and special, in conflict with this Act are hereby 
repealed.

Acts 1935, 44th Leg., p. 284, ch. 103.                                        

Last modified: August 11, 2007