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

County Attorney 

Bastrop County Re: What is the responsibility 

Bastrop, Texas and duty of the Commissioners' 

Court sitting as an Equalization Board In those cases 

where the Tax Assessor fails 

to cause taxpayers to list and 

value their properties 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 questions and In connection therewith have submitted to us the following facts, to 

wit: 

"(1) About May of each year, presumably 

In compliance with Article 7206, V.A.C.S., 

the Tax Assessor delivers to the equallzatlon board for its approval or correction 

his Inventory sheets for the current year, 

upon which he has listed Items of real estate 

showing Abstract number, Survey, Acreage and 

previous year's values. On many sheets Personal property thereon Is shown as 'Same' 

with a total~valuation only. Such fnventory 

sheets are not dated and personal property 

is not Itemized either separately or grouped. 

Such inventory sheets show no valuations on 

.any property for the current year. A copy 

of an inventory sheet is hereto attached, 

marked 'EXHIBIT A', 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 

comparable to the attached copy. 

"(2) Approximately 38 per centum of the 

inventory sheets so delivered to the board 

are signed by property owners while about 

62 per centum are not signed. Upon those 
Honorable C. W. Talbot, Page 2 (No. C-111) 

inventories signed by the taxpayers there 

is not any valuation shown for the current 

year, and the jurats thereto are incomplete, 

being neither dated or signed by the Tax 

Assessor or other person authorized to 

administer oaths. 

"(3) The Inventories as furnished'to the 

board are not separated and Include both the 

signed and the unsigned sheets. No assessment 

is shown by the Tax Assessor on unrendered property 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 instances where a taxpayer has 

not rendered his property for the current year 

and did not sign the inventory sheet, or take 

the oath, the homestead properties of the taxpayer are marked IL S. and are so carried forward from year to year. 

"(5) Our assessed valuation for the county 

now stands at approximately 143 million. It 

is argued that if such assessed valuation is 

increased to 15 million or over, the county 

twill be required to employ a full time county 

auditor. 

16,g@.” 

The population of the county is 

In connection with the above facts you submit the following questions: 

"(1) What Is the responsibility and duty 

of the Equalizatfon Board In those cases where 

the Tax Assessor fails to cause Tax Payers to 

list and value their properties and sign and 

swear to same? 

"(2) What fs the responsibility and duty 

of the Equalization Board where the Tax Assessor fails to value and assess in those cases 

where no rendition has 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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Honorable C. W. Talbot, Page 3 (No. C-111) 

“(3) In the County as a whole, what percentage of Tax Payers rendering their properties would constitute a reasonable overall 

rendition for the County? 

"(4) Should the Tax Assessor be required 

to Itemize or list personal properties according 

to class on the Inventory sheets and show values 

of each class? 

"(5) Can homestead exemptions be allowed by 

the Tax Assessor OP Equalization Board in those 

cases where 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 Equalization Board required to call In 

Tax Payers and/or witnesses 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 1 i ,925 population is $15,000,000.00, or more, 

is such County required to employ a full time 

County Auditor? 

"(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? 

Questions numbered (1) and (2) will be answered together 

as they both pertain to duties of the Board of Equalization. 

It is the responsibility and 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 assessor prove to 

be Imperfect or erroneous such as failing to list the personal 

property or place a value on It and the value ~of the real estate 

for the current year, then Article 7225, V.C.S., provides that the 

Commissloners~ Court shall have the same corrected or perfected, 

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Honorable C. W. Talbot, Page 4 

either by the assessor or some 

of taxes. 

(No. C-111) 

other person than the assessor 

In Harris County v. 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 conduct a hearing 

for the 'purpose of equalizing and correcting 

the assessments made 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 valuations placed 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 further held that the powers of 

the Board of Equalization to correct errors 

in assessments extends to the correction of 

an erroneous designation by 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 therefrom property appearing 

on the rolls is not the correction of an 

error within 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 taxable property within the county and provides that 

in the event the taxpayers do not ,render their 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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Honorable C. W. Talbot, Page 5 (No. C-111) 

they refuse to render their property or cannot be found, then 

the statutes provide a method for assessing the property. 

We are unable to say that any particular percentage of 

taxpayers rendering their properties would constitute an overall 

rendition for the county because the statutes clearly point out 

the methods of assessing the taxable property all of which should 

be assessed; and, therefore, we see no basis for this question. 

In answer to Question No. (4), we are of the opinion that 

the tax assessor should be required to Itemize or list personal 

properties on the inventory sheets and show values thereof as 

provided by Article 7204, V.C.S. 

In the case of Sullivan v. 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 Is plainly pointed out by statute. See title 104, c. 3, Rev. St. 1895. 

'An assessment 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 sums which 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 Question No. (5), we quote Article 7210, 

V.C.S., as follows: 

,' 

"Tax assessors in the execution of their 

duties shall use the forms and follow the 

instructions which the. Comptroller shall 

from time to time prescribe, and furnished 

to them by the county judge In pursuance of 

law." 

The State Comptroller of Public Accounts has issued 

rulings and provided forms for the rendering and assessing of 

taxes. These rules and forms require that a person Claiming a 

homestead exemption for tax purposes must make an affldavlt 

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Honorable C. W. Talbot, Page 6 (No. C-111) 

declaring certain property 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, such property 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 should not be carried from year to year on 

the assessment rolls In cases where the property owner has not 

rendered his property. 

In this connection we are attaching hereto a copy of 

Attorney General's Opinion No. O-6842 formerly rendered by this 

department. 

Question No. (6) has to do with the appointment of the 

county auditor In certain cases. 

Attorney General Opinions No. O-4828 and No. WW-1142, 

copies of which are attached hereto, both provide that it is 

mandatory that a county auditor be appointed In the event the 

.taxable valuation of the county is $15,000,000.00 or over 

according to the last approved tax rolls. These opinions cite 

authorities for the holding and we believe will satisfactorily 

answer this question. 

You ask to be advised by Question No. (7) as to whether 

or not the Board of Equalization may 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 d em at 

such meeting all said assessment lists, books, 

etc., for Inspection, and see that every person has rendered his property at a fair market 

value, and shall have-power to send for persons, 

books and papers, swear and qualify persons, to 

ascertain the value of such property, and to 

lower or raise the value on the same." 

sls added.) 

(BmPhaThe following quotation Is ,taken from Article 7212, 

V.C.S.: 

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Honorable C. W. Talbot, Page 7 (No. C-111) 

it shall be the duty of such 

Court ,&ard of Equallzationlto call 

before It such persons as In its judgment 

may know the market value or true value 

of such property, as the case may be, by 

proper process, who shall testify under 

oath the character, quality, and quantity 

of such property, as well as the value 

thereof. . . ." 

Both of these Articles authorize the Commissioners' 

Court sitting as 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 specific authorities for requiring the presence 

of the tax assessor, It Is the duty of the tax assessor to present his rolls, Inventories and such information as he may possess 

In connection with the assessment of property for taxes. 

In the case of Electra Independent School District v. 

W. T. Waggoner Estate, 1 40 X. , the 

court said at pa~ge 650: 

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 statutory authority, Article 7Z?lS, the Board has power to call witnesses and require them to testify under 

oath as to 'the character,~ quality and 

quantity of such property, 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 

sitting as a Board of Equalization to see that tax 

values are equalized, to correct errors, etc. All 

taxable property in the county should be assessed 

and placed on either the rendered or unrendered 

tax rolls by the tax assessor, and all property 

should be Itemized and listed on inventory sheets. 

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Honorable C. W. Talbot, Page 8 (No. C-111) 

Homestead exemptions must be claimed each year 

and should not be carried forward from year to 

year on the unrendered rolls. It Is mandatory 

that a county auditor be a pointed 

having a tax valuation of $ 

In counties 

15,000,000.00 or 

over according to the last approved tax rolls. 

The tax assessor may 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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