## THEAIToRNEY GENERAL OF TEXAS

Ronorable

RugensBrady County Attorney Greenville,

Texas

DearSir: OeinionNot O-4311 Re: Validity

of actiontakenby independent

sohwl distriat's boardof equalization $n month.ofOotober.

We haveyour ,lstter of April 15.~1942,

requesting

an opinion of thiir

d+artment, 'and

whichreadsa6~follow~:

~.. 'An Indepsndent'Roh~ol Divtridtin this oburity organi,sed

under the generallau throughtheir..duly appointed

special‘tnva6sefmor 

### and aolleotor assessed property

laaatedinsaid,distri& for 

### taxesbeed.upon : 1 **the** 

### valueof~thelandas of January1,.1941. ~A~board equalization

iras 'appointed

by the trusfees

of the ~$adependent

sohouldistrict

and.meton Oatober,lS; a941 for the purposeop equalizing taxw 3n the diafriot. The.taxpayera

m&e dulynotified of the timeand plaae of the meetinggf the equalization boardand had due opportunity

to appear**.&fore** 

### sameon the date set.. Onb taxpayer

n&w oontands

thatbecausethe,taxrolls should havebe&ready for aolleotion 'on October1st and the equalipation **bard** 

### did **not** 

### meet untilOdtober 15th the taxes'are

Qlegal and he:isnot boundto pay same.
"The statute8

providetha.t.the,lan as applicable. to the oolleotion

of taxesaf inoorporated citiesand towns shallbe applicable likewise

to oolleotion

of taxesof independent rohooldistricts.Article8IQ43 and 1044RCs provide~for.the oolleafion

and asssesment of taxesin ai.ties

and towns. Artiole1049provides that the cityoounoilshall~ annuaily

at their first meetingor as soonthereafter as'praotioable

appoint threeoommissioners aoh a qualiftdd

voter,a resident and property

ouner~ of the cityrho'shall be styledthe. boardof equalization. .Atthe samemeetingsaid council shallfix the time for the meetingof suohboard. Artiole 1049~&ate8 'The 'Board of Rqualizatiun

shalloonvene annually

at the time $0 fixedto reosiveall the assessment listsor booksof the~assessor of their oityfor examination, ~Hcnorable.Sugene Brady, page 2 04311

correction, equalization, appraisement and approval.' Article 1051 provides that any person may file with said board at any time before the final action of said board
a oomplaint as to the assessment of his property and said board shall hear said complaint.

"The question presented here as I see it is must the Equalisation Board of an Independent School District meet at any particular time during the **year,** or is this requirementmet by the equalization board meeting at any time during the calendar year?

"It is generally held that the statutes that regulate the time when the assessor shall make out his rolls, end thetime whenthe board of equalization shall certify to their ocrrectness,C,are directory and not mandatory. In the absence of any law decreeing when the assessment shall be made, or when the board of equali~zation shall meet, or when the rolls shall be prepared, these matters are under the ocnticl of the local authorities. If the only statutory requirement is that the'taxes be laried during the year, delivery of the rolls tothe collectormay be **made** at any time duringthe;yearr,; 37:Texas Jurisprudence, 1012;

"The statutes'herdtbfcrequoted donot &quiie.the ;. board of equalization to meet any prtioular,time during '. the year. It only requires, that the board shall convene“. ...,. annually at a time fixed by the governing'bbdy. This being true I think it would olearly.follcw that all else' being regular'the fact that the board of equalizationdid " not convene until~ October 15 would not invalidate .thetaxes.'!

.

We agree with'your conolusicn and have little to add'to'the. reasoning by which~itis reached. We might mention that e&n though the time for the sitting cf,such a board of equalization be fixed in the manner that county ccmmissioners' courts are required to meet
as boards of equalization in the month cf May of each year;suoh wculd not, in our opinion, invalidate the assessment. From Mr. Sutherland in his work on Statutory Construction (2nd'Ed.), Section 612, page 1117, we quoter

"Provisions regulating the duties of public officers and specifying the time for their performance are **in** that regard generally directory. Though a statute directs a thing to be done at a particular time, it does not necessarily follow that it may not be done afterwards. In other words,
as the cases universally hold, a statute specifying a time within which a public officer is to perfOXYs an Official act regarding the 'rights and duties of others isdirectory. Unless the nature of the a&to be performed, or the phraseology cf the statute is such that the designation of time must beBcnorable Eugene Brady, page 3 o-4311

considered as e limitation of the power of the officer."

. Again this same author observes, in Section 611, at page 1142

"Those directions which are not of the **essence** of the thing to be done, but which are given with a view merely to the proper, orderly and prompt conduct of the business, and by the failure to obey the rights of those interested will not be prejudioed, are not ccmmonly to be regarded as mandatory; and if the act is performed, but not in the time or in the precise mode indiceted, it will still be sufficient, if that which is done accomplishes the substantial purpose of the statute."

This canon of statutory construction is illustrated by the
cese of Graham v. Lasater, 26 S. W. 472, holding that under Sayles Civil Statutes, Article 1517a. Subdivision 1, providing that the County Cmmissioners' Court shell convene snd sit as a Board of Equalization on the second Monday in June, or "as soon thereafter practioable before the first day of July," does not render a oontinuation of their proceedings into July a nullity.

Yours very truly

ATTORNEY GENEBAL OF TEXAS

By S/Glenn R. Lewis Glenn R. Lewis Assistant

CRL:db:wc

APPROVED APRIL 24, 1942 s/Grover Sellers FIRST ASSISTAET ATTORREY GLNERAL
Approved Opinion Ccmmittee By BNB Chairman