The Attorney General of Texas 

August 6, 1978 

JOHN L. HILL 

Attorney General 

Mr. Jim W. ‘Weatherby, Chairman 

School Tax Assessment Practices Board 

3301 Northland Drive, Suite 500 

Austin, Texas 78731 

Opinion No. H- 1225 

Re: Authority of the School 

Tax Assessment Practices Board 

to hear appeals of valuations. 

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) of the 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 1977-1978 and 1978-1979 school years no later than 

August 15, 1977 and 1978 respectively. 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 is clear that, tis to determinations made by the commissioner for the 

1978-79 school year, appeals therefrom are governed by section 11.86(d). 

p. 4899 
Mr. Jim W. Weatherby - Page2 (~-1225) 

You specifically ask whether you have authority to adjust values found in the 

official compilation of school district values prepared by the Governor’s Office, 

Education Resources. If so, you ask whether such adjustments must be as a result 

of natural or economic ~disaster occurring since January 1, 1975. 

Subchapter F, Chapter ll,.Title 2 of the Education Code, enacted in the 65th 

Legislature, establishes the School Tax Assessment Practices Board and outlines its 

duties. Section 11.86(d) deals with the means by which a school district may protest 

the preliminary findings of the board regarding total market value and index value 

of all 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 1 of 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 of the appeal 

are not affected by recognizing that the appeal is taken from the commissioner 

rather than from the board. 

In answer to your specific question, the board is not 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 is required to hold a 

hearing, and if it concludes that the commissioner’s findings are in error, it must 

“order the changes it finds appropriate.” In our opinion, the board may at that time 

adjust property values as it deems appropriate, and is not limited to adjustments 

based on natural or economic disaster occurring since January 1, 1975. 

SUMMARY 

Although the commissioner of education must make a 

preliminary determination of any 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 as it deems 

appropriate. 

P. 4900 
Mr. Jim W. Weatherby - Page 3 (H-1225) 

Attorney General of Texas 

APPROVED: L/.* 

4 -A 

DAVID M. KENDALL, 

Opinion Committee 

jsn 

p. 4901