Honorable C. W. Talbot Opinion No. C-111

CountyAttorney Bastrop County Re: What is the responsibility Bastrop,Texas and duty of the Commissioners' Court sittingas an Equalization Board In those cases where the Tax Assessor fails to cause taxpayers to list and value theirproperties and
Bear Sir: sign and swear to same,and related questions. This is In answer to your request for our opinion dated July 5, 1963, in which you ask a number of questionsand In connection therewithhave submitted to us the following facts, to wit: "(1)About May of each year, presumably

In compliancewith Article 7206, V.A.C.S., the Tax Assessor delivers to the equallzatlon board for its approval or correction his Inventory sheets for the currentyear, upon which he has listed Items of real estate showingAbstract number, Survey,Acreage and previous year's values. On many sheets Personalproperty thereon Is shown as 'Same' with a total~valuation only. Such fnventory sheetsare not dated and personal property is not Itemized either separately or grouped. Such inventory sheets show no valuations on .anyproperty for the current year. A copy of an inventory sheet is hereto attached, marked 'EXHIBITA', showing a substantial example for the information received by the board, and about 50 per cent, of the inventory sheets received by the board are comparableto the attached copy. "(2)Approximately 38 per centum of the inventory sheets so delivered to the board are signedby property ownerswhile about 62per centum are not signed. Upon thoseHonorable C. W. Talbot, Page 2 (No. C-111)

inventories signedby the taxpayers there is not any valuation shown for the current year, and the jurats thereto are incomplete, being neither dated or signedby the Tax Assessor or other person authorized to administer oaths. 

### "(3)The Inventoriesas furnished'tothe board are not separatedand Includeboth the signedand the unsigned sheets. No assessment is shownby the Tax Assessor on unrenderedproperty and no unrendered list is furnished the board. In most all instances the previous year's assessment Is brought forward from year to year without renditions or assessments. "(4) In all instanceswhere a taxpayerhas not renderedhis property for the currentyear and did not sign the inventory sheet, or take the oath, the homesteadproperties of the taxpayer are marked IL S. and are so carried forward from year to year. 

### "(5)Our assessed valuation for the county now standsat approximately 143 million. It is argued that if such assessed valuation is increased to 

### 15million or over, the county twillbe required to employ a full time county auditor. 

### 16,g@.” The population of the county is

In connectionwith the above facts you submitthe following questions:

"(1)What Is the responsibilityand duty of the EqualizatfonBoard In those caseswhere the Tax Assessor fails to cause Tax Payers to list and value their properties and sign and swear to same? "(2)What fs the responsibilityand duty of the EqualizationBoard where the Tax Assessor fails to value and assess in those cases where no renditionhas been made by the Tax Payers9 or where Tax Payers have under-valued their properties or otherwfse erred in their assessments?

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### “(3)In the County as a whole, what percentageof Tax Payers rendering their propertieswould constitutea reasonable overall rendition for the County? "(4) Should the Tax Assessorbe required to Itemize or listpersonal properties according to class on the Inventory sheets and showvalues of each class? "(5) Can homestead exemptionsbe allowed by the Tax Assessor OP Equalization Board in those caseswhere the Tax Payers have not rendered their properties and have thereby failed to claim exemptions? "(5a) If answer to Question 

### 5 is 'Yes'thenIs the EqualizationBoard required to call In Tax Payers and/orwitnesses in each such case and determine if each such Tax Payer Is entitled to exemption,and if so,what and its value?
' 

### 6) If total assessed valuation in County of 1i,925population is $15,000,000.00,or more, is such County required to employ a full time CountyAuditor? "(7) Can Equalization Board cause and enforce the presence of the County Tax Assessor at iF,S meetings as a witness or expert tax adviser? Questionsnumbered (1)and (2)will be answered together as they both pertain to duties of the Board of Equalization.

It is the responsibilityand duty of the Equalization Board to equalize the tax assessments, see that every person's property Is assessed at a fair market value, correct errors and In general do the things provided in Article 

### 7206,Vernon's Civil Statutes. It may be that the property owners refused or neglected to list or value their properties or to sign and swear to them; and in that event, Articles 7192 and 7193, V.C.S., provide the duty of the assessor.

In the event the rolls or books of the assessorprove to be Imperfect or erroneous such as failing to list the personal property or place a value on It and the value~ofthe real estate for the currentyear, then Article 7225, V.C.S., provides that the Commissloners~Court shallhave the same corrected or perfected,

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either by the assessor or some of taxes. (No. C-111)

otherperson than the assessor

In Harris Countyv. Bassett, 139 S.W.2d 180 (Tex.Civ. App. 1940, error ref.) the court after quoting from Articles 

### 7206,7225 and 2351, Vernon's Civil Statutes,had the following to say: "While it is evident from above articles

of the Revised Statutes that the Commissioners1 Court had the authority to conducta hearing for the 'purposeof equalizingand correcting the assessmentsmade by the Tax Assessor and Collector,and that it had the authority for that purpose to require that Sam Bassett produce his books and records, the authorities are uniform In holding that the Board of IIqualizatlon

Is concerned only with the properties on the rolls and with the COPrectlon of the valuationsplaced thereon by the Tax Assessor, and that the board may not add to the rolls property not entered, nor eliminate therefrom entries appearing thereon. i

. . "It Is furtherheld that the powers of the Board of Equalization to correct errors in assessments extends to the correction of an erroneous designationby the owner, to the description of the property, and to valuations placed on the rolls by the assessor without authority, and that the adding to or eliminating therefromproperty appearing on the rolls is not the correctionof an errorwithin the'purview of R.S. Article 

### 7206,and is invalid if done without the taxpayer'83

consent. s . .'
In answer to your Question No. 

### (3),we refer you to Articles 

### 7189,7190, 'i'1.91, 7192 and 7193,V,C.S. The law makes it the duty of the tax assessor to assess all of the taxableproperty within the countyand provides that in the event the taxpayers do not ,rendertheir property, then the tax assessor shall assess the property and put It on the unrendered tax rolls.

It is the duty of the tax assessor to endeavor to secure the rendition of taxable property by the owners thereof and if

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they refuse to render theirproperty or cannot be found, then the statutesprovide a method forassessing the property.

We are unable to say that any particularpercentage of taxpayers rendering theirpropertieswould constitutean overall rendition for the countybecause the statutes clearlypoint out the methods of assessing the taxableproperty all of which should be assessed; and, therefore,we seeno basis for this question.

In answer to Question No. (4),we are of the opinion that the tax assessor shouldbe required to Itemize or listpersonal properties on the inventory sheetsand showvalues thereof as provided by Article 7204, V.C.S.

In the case of Sullivanv. Bitter, 

### 113 S.W. 193.(Tex. Civ.App. 1908) the court

II

. . . The authority to assess property, save In exceptional cases, is vested In the assessor of taxes of the several counties of the state,and the,.method of making such assessments Isplainly pointed out by statute. See title 104, c. 

### 3, Rev. St. 

### 1895. 'Anassessment of necessity involves at least two things, to wit, a listing of the property to be taxed in some form, and an estimation of the sumswhich are to be a guide,,in

the apportionment of the tax.'

. . . See also Republic Ins. Co.v. Highland Park Ind. School Dlst. of Dallas County, 

### 57 S.W.2d 627 (Tex.Civ.App.1933, error ref.)
In answering QuestionNo. 

### (5),we quote Article 7210, V.C.S., as follows: ,'

"Taxassessors in the execution of their duties shalluse the forms and follow the instructionswhich the.Comptroller shall from time to timeprescribe, and furnished to them by the county judge In pursuance of law." The State Comptrollerof Public Accounts has issued rulings and provided forms for the rendering and assessing of taxes. These rules and forms require that a person Claiminga homestead exemption for tax purposes must make an affldavlt

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declaring certainproperty to be his homestead,which declaration must be done each year In order that the homestead exemption may be placed on the tax rolls.

If the property is not rendered by the taxpayer and the assessment is made by the tax assessor, suchproperty should be placed on the unrendered tax rolls, and there Is no place provided on the unrendered tax rolls for homestead exemptions..The homestead exemption shouldnot be carried fromyear to year on the assessment rolls In caseswhere the property ownerhas not renderedhis property.

In this connectionwe are attachinghereto a copy of Attorney General'sOpinion No. 

### O-6842formerlyrenderedby this department.

QuestionNo. 

### (6)has to do with the appointment of the countyauditor In certain cases.

Attorney GeneralOpinions No. O-4828 and No. WW-1142, copies of which are attached hereto, bothprovide that it is mandatorythat a county auditor be appointed In the event the .taxablevaluation of the county is $15,000,000.00or over according to the last approved tax rolls. These opinions cite authorities for the holding and we believewill satisfactorily answer this question.

You ask to be advised by QuestionNo. (7)as to whether or not the Board of Equalizationmay enforce the presence of the county tax assessor at its meetings as a witness or expert tax advisor.

Article 7206, Section 1,V.C.S., provides as follows: "1. They [Board of Equalization shall cause the assessor to bring before t dem at suchmeeting all said assessment lists,books, etc., for Inspection,and see that every personhas rendered his property at a fair market value, and shallhave-power to send for persons, books and papers, swear and qualifypersons, to ascertain the value of suchproperty, and to lower or raise the value on the same." sls added.) (BmPhaThe following quotation Is ,takenfromArticle 7212, V.C.S.:

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it shallbe the duty of such Court ,&ard of Equallzationlto call before It suchpersons as In its judgment may know the market value or true value of suchproperty, as the casemay be, by proper process, who shall testify under oath the character, quality, and quantity of suchproperty, as well as the value thereof.

. . ." Both of these Articles authorize the Commissioners' Court sittingas a Board of Equalization to require the presence of persons as witnesses and under this authority, the tax assessor could be required to be present as a witness. In addition to these specificauthorities for requiring the presence of the tax assessor, It Is the duty of the tax assessor to presenthis rolls, Inventories and such informationas he may possess In connectionwith the assessment ofproperty for taxes.

In the case of Electra Independent School District v. W. T. Waggoner Estate, 1 40 X. , the court saidat pa~ge650:

II

. . . It is no answer to say that the Waggoner estate failed to give the necessary Information to the Board of Bquallzation to enable the Board to exercise Its duty for under statutoryauthority,Article 7Z?lS,the Board has power to callwitnesses and require them to testify under oath as to 'thecharacter,~ quality and quantity of suchproperty, as well as the value thereof."'
You are advised that in our opinion the Board of Equallzation has the authority to require the tax assessor to be present at the meetings of the Board of Equalization as a witness.

SUMMARY
It Is the duty of the Commlssioners~ Court sittingas a Board of Equalization to see that tax values are equalized, to correct errors, etc. All taxableproperty in the county shouldbe assessed and placed on either the rendered or unrendered tax rolls by the tax assessor, and all property shouldbe Itemized and listed on inventory sheets.

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Homestead exemptionsmust be claimed each year and shouldnot be carried forward from year to year on the unrendered rolls. It Is mandatory that a countyauditor be a pointed having a tax valuation of $ In counties 15,000,000.00or over accordingto the last approved tax rolls. The tax assessormay be required to attend meetings of the Equalization Board as a wltness. Yours very truly,
WAGGONER CARR Attorney General of Texas

orney General JHB:pw Attachments
APPROVED:
OPINION COMMITTEX W. V. Geppert, Chairman J. S. macewell Bill Allen Edward R. Moffett Al10 B. Crow, Jr. APPROVED FOR THE ATTORNEY GENERAL BY: Stanton Stone

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