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OFFICE OF THE AlTORNEY GENERAL OF TEXAS 

AUSTIN 

anovcn SCLLCIIS 

Al-mIWFI OCII‘IAL 

Hon. Sam J. Hunilton 

Dirtrlot Attorney 

100th Jublolal Dlrtriot 

Muephlr , Toxu 

o~tnion No. G-7169 

RS: Dose the rommissionrrr o 

the authority t 

the tar.8 dU8 t 

on proportp bol 

or other tuln 

w8 8OknOW1bbg8 rOO8ipt 

rOi?idillg 88 fO11OW8: 

the oommlssloners ooilrt bars authority to make adjustment 

of tht taxas due the State and county upon the inrmdered 

roll after the judgment has been l ntbrbd, thb propbrty rold 

end bought in by one of the taxing unit.8 for the benbtit 

or the othbr taxing Uiit8?" 
763 

Bon. Sam J. Rlmilton, pagr 2 

In ths Oa88 Or wella 8t 81. T. COmni8SiOnbr8 

c o ur or t M8di8On county l t al., 281 S. W. 593, the Court or 

Civil Appr818, in en opinion by Judg8 B8rOU8, 8eid: 

“The OOti88iOn8r8’ oourt 18 a or8aturr or thr 

8t8tO oOIl8titUtiOn end it8 poWOr are lhit8d and 

oontrollrd by ths Conrtitution and th8 1aW8 a8 Q888Od 

by th8 La&i8latur8. tit1018 5, 116, 8tat8 COIl8titUtiOll; 

Baldwin v. Trarl8 County, 86 9. W. 460, 40 T8x. Cir. App. 

1491 Ssmrd T. hl18 Oounty, (Tu. CIT. App.) 246 9. W. 

728~ Bland v. Orr, 39 9. W. 558, 90 Tbx. 492. . . .w 

Sea. 18 or Art, 5 0r the statr Qonrtitutlon reed8 

e8 rOiiOW81 

Beoh oounty 8hall In like mumor b8 dlrldrd 

intO ;i& ~OIDIIi88lOn~r8' prOOlnOt8 in 8aOh Of WhlOh 

thrrr 8hcll bo 818Ot8d by th8 qU8lliird VOt8r8 thrroot 

onb oounty oOILmi8rlonrr, who 8h811 hold hi8 oiiioe for 

tW0 yO8r8 and .Until hi8 8U00088Or rhall b8 l 18Ot8d and 

qUdifi8d. The oounty oomml88lonerr 80 ohoran, with the 

oounty judge, a8 proriding orrloer, 8hall oompore the 

County Comd88loner8 Court, whloh rhall exeroise suoh 

power8 and jurlsdlotlon over all ooUuty bu8ines8, a8 18 

oonierred by thl8 COIl8titUtiOIl end the law8 Of the State, 

or a8 may be horeefter preroribed.” 

Sea. 18 or Art. 6 or the State Con8tltutlon road8 

a8 rOiiOW8: 

*The Legirlature rhall provide for lquellzlng, a8 

near 88 may be, the valuation of 811 property subjeot 

to or rbndbrbd ror taxation, (the county COd8SiOIlbr’S 

COiWt t0 OOn8titUtb e board Of bqUallZatlOn); and may 

also provide r0r the cleselflcatlon 0r all lands with 

rererbncb to their value in the several oountle8.” 

The statutory grant of power to the coumlsslonbre 

oourt based upon th6 two oonstltutlonal provisions cited above 

is round in Title 44 (Artlolbs 2339 to 237211) and Articles 7206, 

7211 end 7212 or Title 122 or V. A. C. S. 

Article 7206 provides that "beoh oommleslonbrr oourt 

shell oonvone end 8lt es e board of rquellzetlon,W prssorlblng 

the time end duties. 
Hon. Sam J. Hetilton, p8gs 3 

Artloler 7211 end 

Or 888@88UlOnt8 by the board 

dutier Or the OOl8Ud88iOllU8 

or 

or 

to 

l quallz*tlon. 

7212 provide ror equalization 

or l quallz8tlon and ret out the 

OOUrt whilb 8ittiw 88 8 board 

titiolb 7205 Or V. A. C. 8. protide ior l 88~88QM t 

prop er tnot y rendered. All 8UOh rrrersmentr are subjeot 

8otlon thereon by the board of equalization. 

In the 088e or Cl8mon Lumber Co. '1. Jone8, Sherlrr 

8nd Tu Colleetor, 49 5. W. 909 the Court of Clrll Appealr, 

In pa88ln4 upon 8 matter lnrolrlng t8xrr upon property 

Wnrendereda on the tax rollr, l d In rpite of the eommlrrlonerr oourt having made 8n order reduolng the raluatlon of 

the property from #66,325.00 to $44,075.00 the tax oolleotor 

reiured to l ooept the t8xe8 on the reduo8d valuation and 

retured the demnd ror 8 reoelpt, 8+1d1 

*After the epproml or the roll by the boud or 

l qIAAliz8tlOn, it h8d no rurther jurlrdlotion in the 

matter, and thb order oi the 8omair8loner8 oourt made 

Feb. 21, 1898, reduolng the e880888lMt W88 void for 

want of authority In the oourt to make the order.* 

In the o88e oi Chloego, R. I. k 0. Ry. Co. v. 

State et *l., 241 S. W. 255, the Court ot Civil Appeal8 

raid: 

” 

. By l preu term8 oi the rtatute, when 8 

qurstl~n’or valuation ror taxation ha8 been on00 

regularly referred to,tho proper oounty board ot 

l quellzetion, the relu8tlon of that tribunal 18 *rlnel.’ 

After the tax rolls are made up in eccordanoe wlth the 

~rlnel~ review end eotlot of that tribunal ani are 

oartitled by su?h board, their jurlsdlotlon over that 

property ror assessment purposes ror that year 1s 

legally ended.” 

In the cash of Lendmen v. State, 97 S. ,!. (26) 264, 

the Court of Civil Appeals 8eid: 

"Comml8slonbr8' OOUrtS oen eXbrOi8b Only 8UOh 

pOWOr ~8 the Conrtitutlon Or thb Lbglsleturb epboifloelly oonfbrs upon them, Constitution, art. 5,)lS; 

Blend v. Orr, 90 Tex. 492 39 S.W. 558; Llllls County v. 

Lempeses County, 90 Tbx. bo3, I40 S.W. 103, . . . * 
765 

Bon. Sun J. H8mllton, page 4 

lot only dobr the Conrtltutlon r8ii to grant eny 

authority which would authorize ths oommi8eionur oourt to 

make 8n nadju8tm8nt* (wo trko it for granted the party really 

want8 8 veduotlon*) of the State end oounty taxu, I. s., 

the tax judgment agaln8t the property In quertlon, but the 

Conrtltution ha8 other limltationr 8(8in8t the Ls6irl8turs 

rsleering p8yment of or rxtfnguirhing urg taxsr, indebtrdnrrr, 

ll8blllty or obligation or &ny eorpor8tlon or lndlVldu81 to 

thl8 stats or 8ny oounty or detlned 8UbdlVl8lOn thereof, or 

other munlolpal oorporetlon therein, towlt: 

900, 10, Art. 8, oi the St8te Coartitutlon reed8 

88 rOiiOW81 

"The Leglrleture rhall have no power to release 

the lnhabitantr of, or property In 8ny county, oity or 

town iron the payment or taxer lerid ior St8te or oounty 

purpo8e8, uulerr In oe8e 0r grad pub110 l 818mlty In 8ny 

8uoh oounty, oity or town, when ruoh rele88e mey be m&de 

by 8 rots or two-third8 or each Hou8e or the Leg181*ture;W 

Sso. 55 or Art. 3 of the State Conrtitutlon read8 es 

r0ibf8 I 

*Thb Leglrleture 8hall hare no power to relse88 or 

sxtln&ul8h, or to authorlzs the rsleering or l xtinguiehing, 

in whole or in pert, the lndebtednesr, llablllty or obllgetlon ot any oorporetlon or lndlrldual, to thlr State or to 

any oounty or detlned rubdlrlrlon thereot, or other munlolpel corporation therein, l x o epdelinquent t texts which 

have been bus for e period of et least tsn years.” 

The 46th Lsglslature pa88bd H. B. NO. 456, sec. 1 of 

which le Art. 73456, V. k. C. S., reading es follows: 

‘In all oases where property aplearlng on the tax 

rolls, whether rendbred or unrbndbrbd, current or dcllnquent, appears to havb bran assessed et e valuation 

greater than that placed upon other property in such 

looallty or slmller value, or out of proportion to the 

taxable value of auoh property; or whbre by reason Or thb 

dbprboietion in the value of ruoh property en adjustment 

of e8srs8sd value would be oqultable end expsdlsnt; or 

where by reason of long dbllnqubnoy, the aOCUNlbtbd 

dellnqusnt taxes, with psnaltis8, interest, end cost 

aggregate such amount es to make their oollsotion 

inbquitablb or oonfleoatory, the Commlssloners Court 
. 

Hon. Sam J. Bemllton, pagb 5 

or the oounty in whloh 8uoh property 18 ritu*ted, upon 

the l pplloatlon or the owner thereof or hi8 duly 

authorizbd agent, shall hare the power to rOopOn and 

reoonrlder thr original l 88e88ment8. fn 811 8Uoh 088O8, 

the Comul88loner8 Court rhall h88r te8timony rron eompetent and di8intSra8tSd witne8888, and may rake 8uoh 

perronal and lndepesdmt inta8tigation 88 may 8sam 

neoerrrry and expedient. Ii, 8rt8r ruoh lnre8tl&atl~n 

It 8h811 appear to the COlaml88iOnOr8 Court that 8UOh 

arser8mentr were dlrrrlmln*tory, or out 0r proportion 

to the taxable value of the grope&y, or that by muon 

ot the depreolatlon ot r8lue or 8uee, or that th r l ntoroed 

eolleotlon of the rooumleted delinquent t8xs8, penaltle8, 

interert, and oostr would be inequitable or oonfi808tory, 

the Comml88loner8 Court uy, under It8 power w a Bo*rd 

or ~qu*llr8tlon, arke ruoh 8bju8tnentr 88 to 88rerreb 

t8luer 0r 8uoh property 88 It my detemlne to b8 equitable 

and j\ut. And any prerloua rlxlngor value6 0r 81x41 

QropOrty tor thr year8 lnrolred rhall not be *re8 8djudlorM' 

88 to the partloulrr 088e. 

Vrorldsd, that the stats Comptroller rhall be rurnlehsd with e oertiilbd oopy of any order p8s88d in pur8U8130. herbof, ar shell likSwi88 the County A8eS88OrCollsotor of Texrr, who 8h811 make the neoerrary oorreotlon or hi8 rollr. Prorlded:further, that nothing herein 

rhell be oonrtrued a8 euthorlslng the Comai88loner8 Court 

to rsmlt any penalty, lnterert, or eortr that hare aoorusd, 

but all ruoh penalty, intereat, and oostr 8hall be oollooted on the adjueted a88e88msnt a8 may be authorized 

by l x lr tlnlaw.” g 

Sec. 2 or said H. B. No. 456 la Art. 7345d-1, which 

mekee the above quoted motion epplloebls to all other taxing 

units having power to levy end oolleot taxes. 

On Deo. 1, 1944, this Department, in en exhaustive 

opinion, No. O-6257, rendered to the County Auditor of Dallas 

County, held Article 73456, V.A. C. S. unoon8tltutlonal es 

being in violation or Seo. 10, Art. 8, end Sec. 55, Art. 3 

of the State Conetitutlon, hbreinberors quoted. Art. 7345d 

we8 Seo. 1 or H. B. No. 456, Aots or the 46th Legislature, 1939. 

By it thb Lcgl8leturb attempted to oonfbr upon the oomnissloners 

oourts authority whio@ fr not oonrccrsd upon the Legielaturs 

it8Sir, end whloh the Conrtitution iorbld8, I. s., reducing or 
Hon. San J. Hemllton, page 6 

08noellng In part a8re88mrnt8 would hare the srreot or rrmltin& end releasing t8xr8 whloh were a88SrrOd eooording to law. 

May we add that in the o88e oltrd by you, the party reeking 

the "adjwtmsntn was the grantee of thb aaer of t&s property 

to whoa the taxe8 were legally 888a888d. Not only were ruoh 

taxer legally 888888ed without objeotlon On the part of ruoh 

owner, but the tax lien orrated by ruoh rsmea8ment and tax 

levy having been rorsolored, the judgment of the dirtrlot 

oourt would ii rrduotlon 0r 8-O W88 made, be ret 8slde by 

the oommlrrfonerr oourt, when the iorm8r ha8 ruperrlrory 

power over the latter. If ruoh prooedure be permitted, 

nothing but l ndlera oonruslon wotid rerult. 

You 8re therefore rerpeotiully 8dri8sd that In view 

or the ooE8tltutlonal prorl8lon8 8tatUtO8 8nd 8uthoritier 

herelnbrtorr oltsd, It 18 our OphOn that your que8tlon 8hould 

be, and 18, 8n8wered In the negative. 

Tour8 very truly 

A881 atant 

JVF:AMM G 

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