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**OFFICE OF**  **THE AlTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 
**anovcn SCLLCIIS**  **Al-mIWFI**

**OCII ‘** **IAL**


### Hon. SamJ. 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 

### onproportp bol 

### or other **tuln**

w8 8OknOW1bbg8 

### rOO8ipt rOi?idillg

88 fO11OW8:

the oommlssloners ooilrt bars authority to makeadjustment 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.** 

### SamJ. **Rlmilton, pagr**  

### 2

In ths Oa88 Orwella 8t 81. T. COmni8SiOnbr8 c ourt

or M8di8On 

### county l t al., 281 **S. W.**  

### 593, the **Court** 

### or Civil Appr818, 

### in en opinion **by** 

### Judg8 **B8rOU8,** 

### 8eid:

“TheOOti88iOn8r8’ **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, 869. **W.**

### 460, 40 T8x. Cir. App. 

### 1491 Ssmrd T. **hl18** 

### Oounty, (Tu. CIT. **App.)** 

### 246 9. **W.** 

### 728~ Bland v. Orr, 

### 399. **W.** 

### 558, 90 Tbx. 492.
. . .w Sea. 18 or Art, 50r the statr Qonrtitutlon reed8 e8 rOiiOW81 

### Beoh oounty 8hall In like mumor 

### b8 dlrldrd intO ;i& ~OIDIIi88lOn~r8' prOOlnOt8 in 8aOhOfWhlOh 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 l18Ot8d 

### 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 a8may **be** 

### horeefter preroribed.” Sea. 18 or Art. 6 or 

### the **State** 

### Con8tltutlon road8 a8 rOiiOW8:

*The

### Legirlature rhall provide 

### for l quellzlng, a8 

### near 88maybe, the 

### valuation of 811 property subjeot to or rbndbrbd ror taxation, 

### (the county **COd8SiOIlbr ’** **S** COiWt t0 **OOn8titUtb** eboard 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. SamJ. 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 OrV. A. C. 8.

**protide** iorl88~88QMt property



### not rendered. All 8UOhrrrersmentr **are** 

### subjeot 8otlon thereon bythe board of equalization.

In the **088e** or Cl8mon LumberCo. 

### '1. Jone8, 

### Sherlrr 8nd **Tu** 

### Colleetor, 495. 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 eommlr

### rlonerr **oourt** 

### having made8n order reduolng the raluatlon of the property from #66,325.00 to $44,075.00 the tax oolleotor **reiured** 

### to 

### l

ooept the t8xe8 onthe reduo8d 

### valuation and **retured** the demnd ror 8reoelpt, 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 

### madeup 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; LllllsCounty v. Lempeses County, 90 **Tbx.** 

### bo3, I40S.W. 103,
. . .*

### 765

Bon. SunJ. H8mllton, page 

### 4

lot only dobr the Conrtltutlon r8ii 

### to grant eny authority which would authorize ths oommi8eionur oourt 

### to make8n nadju8tm8nt* (wotrko 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 &nyeorpor8tlon 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

### "TheLeglrleture rhall have no power to release the lnhabitantr of, or property In 8nycounty, 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 nopower 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 xoept delinquent texts which have been

### bus for e period of et least **tsn** years.” 

### The46th 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 ordcllnquent, 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; orwhbre 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 rOopOnand reoonrlder thr original l 88e88ment8. 

### fn 811 8Uoh088O8, 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 

### COlaml88iOnOr8Court 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 thr 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 88to 88rerreb t8luer 

### 0r 8uoh property 88 It 

### my detemlne 

### to **b8**

### equitable **and**

### j\ut. Andany 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 A8eS88Or

### Collsotor 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 maybe authorized by 

### l xlrtlng

law.”

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 inviolation 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 orHon. SanJ.Hemllton, page 6

08noellng Inpart a8re88mrnt8would hare the **srreot or**  

### rrmltin&end

### releasingt8xr8whlohwere a88SrrOd eooording to law. Maywe **add**that in theo88eoltrdby you, the party reeking the "adjwtmsntn was thegrantee

### of thbaaer of t&sproperty towhoathetaxe8were legally 888a888d. Not 

### only were ruoh **taxer** legally **888888ed**without objeotlon Onthe partof ruoh 

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

### been rorsolored, the judgment of the dirtrlot oourt would **ii** rrduotlon **0r 8-O**  **W88** 

### made,**be ret**  

### 8sldeby theoommlrrfonerr 

### oourt, when the iorm8r ha8 ruperrlrory power over the latter. 

### Ifruoh

### prooedurebepermitted, nothingbut l



### ndlera oonruslon wotidrerult. You8re therefore rerpeotiully 8dri8sd that Inview
**or** the

### ooE8tltutlonalprorl8lon8 **8tatUtO8** 

### 8nd8uthoritier herelnbrtorr 

### oltsd, It **18** our 

### OphOn that 

### yourque8tlon8hould be, 

### and18,8n8weredInthenegative.
Tour8verytruly

A881atant 

### JVF:AMM G

,