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Funds

Summaries

KP-0001
Ken Paxton

Certified estimate of property tax values-subsections 44.004(j), Education Code and 26.05(g), Tax Code do not authorize an independent school district to use the certified estimates to adopt a tax rate after adopting the budget

KP-0005
Ken Paxton

Guaranteed charter district bonds, limitation contained in Texas Government Code section 45.0532

KP-0011
Ken Paxton

County school lands, commissioners court may not delegate its trustee responsibilities to the school districts in the county or sell, for a nominal fee, to the school districts the|Section 45.105 of the Education Code, because a county must bear its expenses to administer the constitutional trust under article VII, section 6 of the Texas Constitution, a court could, depending on the facts of the particular case, have reason to conclude that a school district's allocation for such purposes is not necessary and therefore not authorized under

KP-0099
Ken Paxton

School district's contract for legal services, under Texas Supreme Court test, would violate Texas Constitution article III, section 52(a) if (1) the expenditure's predominant purpose does not accomplish a public purpose, but instead benefits private parties; (2) sufficient control over the expenditure is not retained to ensure that the public purpose is accomplished; (3) the school district does not receive a return benefit; and (4) the expenditure fails to provide a clear public benefit in return.|Texas Disciplinary Rules for Professional Conduct, to the extent that circumstances forming the basis for an alleged violation of the, suggest that an expenditure does not comport with the requirements of Texas Constitution article III, section 52(a), a court would rely on the Texas Supreme Court test to make that determination. However, it is unlikely that a court would consider conduct subsequent to a contract's execution in determining whether the contract itself violates article III, section 52(a)|Whether a public purpose under Texas Constitution article III, section 52(a) is served by a particular expenditure raises fact questions that cannot be answered in an attorney general opinion and would be a decision for the school district in the first instance, subject to judicial review.|Texas Constitution article III, section 52(a), in utilizing the Texas Supreme Court test to evaluate public expenditures under, Texas courts have suggested that (1) an incidental benefit to individual trustees does not invalidate the expenditure if the contract is predominantly for the direct accomplishment of a legitimate public purpose of the school district; (2) the principal constitutional concern regarding control measures is not who is implementing them but whether such controls are put into place to begin with; and (3) what constitutes an adequate return benefit depends on a variety of specific circumstances but is called into doubt if there is such a gross disparity in the relative values exchanged as to show unconscionability, bad faith, or fraud.||Article III, section 52(a), whether a public purpose under Texas Constitution article III, section 52(a) is served by a particular expenditure raises fact questions that cannot be answered in an attorney general opinion and would be a decision for the school district in the first instance, subject to judicial review.|Article III, section 52(a), Texas Constitution, under Texas Supreme Court test, a school district's contract for legal services would violate if (1) the expenditure's predominant purpose does not accomplish a public purpose, but instead benefits private parties; (2) sufficient control over the expenditure is not retained to ensure that the public purpose is accomplished; (3) the school district does not receive a return benefit; and (4) the expenditure fails to provide a clear public benefit in return.|Article III, section 52(a), to the extent that circumstances forming the basis for an alleged violation of theTexas Disciplinary Rules for Professional Conduct suggest that an expenditure does not comport with the requirements of, a court would rely on the Texas Supreme Court test to make that determination. However, it is unlikely that a court would consider conduct subsequent to a contract's execution in determining whether the contract itself violates article III, section 52(a).

KP-0101
Ken Paxton

A county equalization tax under former chapter 18, Education Code, appears to provide a county school board operating thereunder meaningful discretion with regard to the tax such that a court could determine that the tax is not constitutionally infirm under article VIII, section 1-e.

KP-0154
Ken Paxton

Tax Code section 26.08(a), an independent school district may not increase a maintenance and operations tax rate above the maximum maintenance and operations tax rate component calculated for purposes of the rollback rate except by voter approval

KP-0204
Ken Paxton

School district's expenditure for a scholarship program under article III, section 52(a)|School district's expenditure for a scholarship program under Texas Constitution article III, section 52(a)|School district's expenditure for a scholarship program under Texas Constitution article II, section 52(a)

KP-0225
Ken Paxton

Applicability of Education Code section 44.043 to school district procurement efforts|School district's consideration of a vendor or person's relationship with a charter school in its procurement efforts under Education Code section 44.043

KP-0229
Ken Paxton

Permanent School Fund is nonspendable except for specific distributions and payments authorized by article VII, section 5|Permanent School Fund is nonspendable except for specific distributions and payments authorized by Texas Constitution article VII, section 5|Permanent School Fund - extent to which General Land Office should classify as nonspendable in annual financial reporting|Classification of Permanent School Fund in annual financial reporting

KP-0237
Ken Paxton

Whether a particular expenditure satisfies Texas Supreme Court three-part test in Texas Municipal League is determination for commissioners court in the first instance subject to judicial review|County may not spend county tax revenue to contribute to operation of county hospital district|Whether providing law enforcement services, grounds maintenance, and library for independent school district primarily serves a county purpose

GA-0009
Greg Abbott

Maintenance and operations tax, application of wealth reduction provisions to property tax revenues attributable to tax rate in excess of $1.50 per $100 valuation|School district maintenance and operations tax, application of wealth reduction provisions to property tax revenues attributable to tax rate in excess of $1.50 per $100 valuation|Public free schools, efficient system of

GA-0062
Greg Abbott

School district's payment of legal fees of claimant against whom it has prevailed in court is gratuitous donation of public funds in violation of article 3, section 52

GA-0076
Greg Abbott

Medical expenses and travel costs related to student's injury at school or while involved in a school activity, school district's authority to pay|School district's authority to provide for health and safety of students

GA-0388
Greg Abbott

County school funds, Chambers County may not contract with a bank to invest or manage its permanent school fund|County school funds, Chambers County may not contract with a bank to invest and manage its permanent school fund|County school lands, Chambers County may not contract with a bank to invest and manage its permanent school fund

GA-0405
Greg Abbott

County permanent school fund and available school fund, distribution among school districts in a county|School trust funds; distribution by commissioners court of corpus of the county permanent school fund among school districts in a county; distribution by county judge of the available school fund among school districts in a county|County permanent school fund and available school fund, distribution by commissioners court among districts in a county

GA-0516
Greg Abbott

Permanent school fund, accounting methodology for calculating market value for distribution to available school fund \r\n|Permanent school fund, exclusions of funds held for purchase of additional real property from market value for calculating distribution to available school fund\r\n|Real property

GA-0617
Greg Abbott

Available school fund, constitution does not permit school land board to transfer funds from permanent school fund to available school fund|Constitution does not permit School Land Board to transfer funds from permanent school fund to available school fund|Participates in constitutionally required process for transferring funds from permanent school fund to available school fund|Permanent School Fund\r\nPerpetual School Fund\r\nPublic Free School Fund\r\nTotal Return

GA-0707
Greg Abbott

Limitation on amount to be transferred from the permanent school fund to the available school fund under article VII, subsection 5(a)(2) of the Texas Constitution to be applied annually

GA-0747
Greg Abbott

Payment of civil penalty under chapter 707, Transportation Code, by school district, would not contravene article III, sections 51 and 52(a) of Texas Constitution if district is liable|Payment of civil penalty under chapter 707, Transportation Code, by school district, may not contravene article III, sections 51 and 52(a) of Texas Constitution if district is not liable but payment accomplishes public purpose|Payment of civil penalty under chapter 707 of the Transportation Code by school district may not contravene article III, sections 51 and 52(a) of the Constitution if district is not liable but payment accomplishes public purpose

GA-0850
Greg Abbott

School district’s expenditure of funds for city-mandated infrastructure will not violate article III, section 52 of the Texas Constitution, if school district determines that paying the city for infrastructure costs accomplishes a public purpose and that it otherwise meets the requirements established by the Texas Supreme Court|School district’s expenditure for city-mandated infrastructure, district’s trustees could conclude under proper facts that expenditure is \\"necessary in the conduct of public schools\\" and therefore in compliance with section 45.105 of the Education Code|City ordinance that imposes an impact fee, a school district is not required to pay that fee in the absence of an agreement to do so under section 395.022(b) of the Local Government Code

GA-0878
Greg Abbott

Independent school district may not defray legal expenses of administrator who files action for defamation|Legal expenses of administrator who files action for defamation, school district may not defray legal expenses of

DM-0099
Dan Morales

Independent school districts are not authorized to deposit funds in the demand accounts of savings and loan associations|Institutions of higher learning are not authorized to deposit funds in the demand accounts of savings and loan associations|Municipalities are not authorized to deposit funds in the demand accounts of savings and loan associations|Counties are not authorized to deposit funds in the demand accounts of savings and loan associations|Depository, municipality not authorized to deposit funds in the demand accounts of savings and loan associations|Savings and loan associations, municipalities, counties, independent school districts, and institutions of higher learning are not authorized to deposit funds in the demand accounts of|Depository, institution of higher learning not authorized to deposit funds in the demand accounts of savings and loan associations|Depository, county not authorized to deposit funds in the demand accounts of savings and loan associations|Depository, school district not authorized to deposit funds in the demand accounts of savings and loan associations

DM-0113
Dan Morales

Procurement policies, board of trustees of independent school district may not incorporate into its competitive bidding policies specific criteria that are not authorized by statute

DM-0202
Dan Morales

Investment of funds in mutual funds holding only adjustable rate mortgages that obligate United States agencies|Investment in mutual funds holding only adjustable rate mortgages that obligate United States agencies|Mutual funds holding only adjustable rate mortgages that obligate United States agencies, authority of certain public entities to invest in

DM-0256
Dan Morales

Private nonprofit foundation, board of trustees authorized by statute to provide free office space if school purpose is served, but in order to comply with constitution must also ensure that transaction serves a public purpose, that consideration is adequ|Conflicts of interest, whether school trustee may serve on board of nonprofit corporation established to benefit school district, authority of school board to contract with business entity governed by board on which school district trustee serves|School district provision of free office space to private nonprofit foundation, board of trustees must determine that transaction serves a public purpose, that consideration is adequate, and that controls are sufficient to ensure public purpose is achieve

DM-0260
Dan Morales

Endowment fund for educational purposes, school district may establish with donations or bequests but may not place proceeds of land sale therein|Sale of land owned by school district, use of proceeds

DM-0325
Dan Morales

School districts, right to equal protection|School districts, right to free speech|Registered lobbyists, school district's employment of|Registered lobbyists, school district's use of local funds to employ

DM-0352
Dan Morales

School district's authority to sell paging device seized from student|Seizure of leased paging device in possession of student by school district|Due process, school district's seizure of leased paging device in possession of student|Paging device in possession of student, seizure of by school district|Property seized from student, school district's authority to use and dispose of

JC-0002
John Cornyn

Foundation school program funds, adjustment of property tax values used to allocate if appeal of property tax liability results in five percent reduction of total taxable value of property in school district|Property tax values used by Commissioner of Education to allocate foundation school program funds, duty to adjust if appeal of property tax liability results in five percent reduction of total taxable value of property in school district|Abolition and transfer of authority to comptroller's office|Comptroller, responsibility for adjusting property tax values used to allocate foundation school program funds if appeal of tax liability results in five percent reduction of total taxable value of property in school district

JC-0004
John Cornyn

County permanent school fund proceeds, investment in mortgage-backed securities at below-market interest rate incompatible with county commissioners' trustee duties|County permanent school fund proceeds, investment in mortgage-backed securities at below market interest rate incompatible with commissioners' trustee duties

JC-0037
John Cornyn

School district, interlocal contract executed on behalf of need not be awarded on basis of competitive procurement methods|Purchasing method, for purchases valued at $25,000 or more in the aggregate for a twelve-month period, a school district must select the one that will provide best value|School district, purchasing methods for purchases valued at $25,000 or more in the aggregate for a twelve-month period|School district may select purchasing method, including design/build contract or competitive bidding, that provides best value

JC-0055
John Cornyn

Reimbursement by County Department of Education to county for county auditor's services, whether required by Texas Constitution|County Department of Education, audit of funds by county auditor without reimbursement to county|County Unit System

JC-0113
John Cornyn

Event of "Texas Safe Sports Week" sponsored by private foundation, school district may expend funds and other resources on related activities if the board of trustees (i) determines that any expenditure in connection with the program serves a necessary sc|Unconditional gifts or donations or public funds or resources to private entities prohibited

JC-0373
John Cornyn

Validation of unconstitutional statute may be accomplished by adoption of constitutional provision that expressly or impliedly validates it or by reenactment of statute after constitution has been amended to authorize such legislation|Captured market value|Tax increment financing under Urban Renewal Law may be implemented by municipality only with the approval of the voters|Taxable value of property in school district as determined by Comptroller's study does not include "captured market value" of property in tax increment district established under Urban Renewal Law|Taxable value of property in school district as determined by comptroller does not include "captured market value" of property in tax increment district established under Urban Renewal Law|Urban Renewal Law's tax increment financing provisions were unconstitutional when adopted in 1977 but validated by reenactment in 1987

JC-0459
John Cornyn

Juvenile justice alternative education program, county has no authority to negotiate discretionary expulsions that will be subject to placement in|Juvenile justice alternative education program, county's limited funding and supervision of juvenile board may have corresponding obligations with respect to|Juvenile justice alternative education program, county's authority to fund|Juvenile justice alternative education program, county's, school district's, and juvenile board's authority vis-a-vis|Juvenile justice alternative education program, school district not required to fund construction or facility for|Juvenile justice alternative education program, school district's authority to determine discretionary expulsions that will be subject to placement in