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Honorable L.T. Des Champs - Page 3 (JM-729)
We are unable to find any authority for the commissioners court to make improvements on county school lands from proceeds received from the lease of that land. SUMMARY The Commissioners Court of Llano County does not have the authority to make improvements on county school land with proceeds received from lease of that land. None of the lease proceeds shall be applied to any purpose other than that which is authorized in section 17.83 of the Texas Education Code. Tex. Const. art. VII, 56; Educ. Code 17.83; Attorney General Opinion 0-2111 (1940). Very truly your JI M MAT T OX Attorney General of Texas MARY KELLER Executive Assistant Attorney General JUDGE ZOLLIE STEAKLEY Special Assistant Attorney General RICK GILPIN Chairman, Opinion Committee Prepared by Tom G. Davis Assistant Attorney General 1. We note that section 11.11(c) of the Tax Code provides for the payment of taxes on county school land as follows: Agricultural or grazing land owned by a county for the benefit of public schools under Article VII, Section 6, of the Texas Constitution is taxable for all purposes. The county shall pay the taxes on the land from the revenue derived from the land. If revenue from the land is in- sufficient to pay the taxes, the county shall pay the balance from the county general fund.