# The Attorney General of Texas August 6, 1978 JOHNL.HILL AttorneyGeneral

Mr.Jim W.‘Weatherby, Chairman School Tax Assessment Practices Board 3301Northland Drive, Suite 500 Austin, Texas 78731 Opinion No.H- 1225 Re: Authority of the School Tax Assessment Practices Board to hear appeals ofvaluations. Dear Mr.Weatherby: You have requested our opinion regarding the authority of the School Tax Assessment Practices Board to hear appeals of valuations. Section 16.252(d)ofthe Education Code provides:

The commissioner of education shall adjust the values reported in the official compilation to reflect reductions in taxable value of property resulting from natural or economic disaster since January 1, 1975. The commissioner shall make a preliminary determination of each district’s share of its guaranteed entitlement under the Foundation School Program for the 1977-1978and 1978-1979school years nolater than August 15, 1977 and 1978respectively. Each district shall have the right to appeal its value based on the 1976 official compilation of school district property values prepared by the Governor’s Office, Education Resources. Prior to October 1, 1977, appeals shall be reviewed by the commissioner of education and these appeals to the commissioner shall not be subject to the provisions of the Administrative Procedure and the Texas Register Act. Appeals thereafter shall be held pursuant to Section 11.86(d)of this code. The decision of the commissioner of education shall be final and shall be completed no later than October 1, 1977. Thereafter, the decision of the School Tax Assessment Practices Board may be appealed pursuant to Section 11.86(e)of this code. Thus, it isclear that, tis to determinations made by the commissioner for the 1978-79school year, appeals therefrom are governed bysection 11.86(d).

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Youspecifically ask whether you have authority to adjust values found inthe official compilation of school district values prepared by the Governor’s Office, Education Resources. If so,you ask whether such adjustments must be as aresult ofnatural or economic ~disaster occurring since January 1,1975. Subchapter F, Chapter ll,.Title 2of the Education Code, enacted in the 65th Legislature, establishes the School TaxAssessment Practices Board and outlines its duties. Section 11.86(d)deals with the means by which aschool district mayprotest the preliminary findings of the board regarding total market value and index value ofall property within the district:

(d) A school district may protest the board’s findings within 30 days after the date on which the findings are certified to the commissioner by filing a petition with the board specifying the grounds for its objection. After receipt of a petition, the board shall hold a hearing. If after a hearing the board concludes that its findings should be changed, the board shall order the changes it finds appropriate and shall certify the changes to the commissioner of education. The board shall complete all protest hearings and certify alI changes before January 1of each odd-numbered year. Although it is the commissioner of education who is responsible under section 16.252(d)for making the preliminary findings, we nonetheless believe that section 11.86(d)may be applied to appeals thereunder. The procedural aspects ofthe appeal are not affected by recognizing that the appeal is taken from the commissioner rather than from the board.
Inanswer to your specific question, the board isnot itself authorized to make the initial adjustment of taxable value based upon natural or economic disaster. That duty is assigned to the commissioner. If the district appeals the commissioner’s determination to the board, however, the board isrequired to hold a hearing, and if it concludes that the commissioner’s findings are in error, it must
“order the changes it finds appropriate.” Inour opinion, the board may at that time adjust property values as it deems appropriate, and is not limited to adjustments based onnatural or economic disaster occurring since January 1,1975. SUMMARY Although the commissioner of education must make a preliminary determination ofany reduction in taxable value as a result of natural or economic disaster on all property within a school district, the School Tax Assessment Practices Board is required to hear appeals therefrom, and, after such hearing, it may adjust property values asit deems appropriate.

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Attorney General ofTexas APPROVED: L/.*

4 -A DAVIDM.KENDALL,

Opinion Committee jsn

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