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OFFICE OF THE ATTORNEY GENERAL OF TEl$AS 

AUSTIN 

OROVCR SLLLLRS 

).mnLIcI OCNLML I * 

ant v’rluo la roaI&wall in pnviour 

oat of on. bundrod 
Konomble Oeor&r IL !3hoppard, Pago 2 

f'urthu raarldored and tbr Eooard having hard 

and !mLI&d the widmncr and tortimny of 

nuauolu witnorer* rogerding valuom, and 

lauinfi heard ud oonrldorrd f'uUy the reporta, 

widena * l d te8thOny of 188 l ppralrll l * 

putti, Ritebud & Abbott and their uployaoa, 

&ad bein fully iafomod b the uttor, flnd8 

and mono f udor that tb oil, gar md nlnoml 

intUO8t6 in hhd in ~OntgOaiUy COWlty, Tome, 

Vlr• e88088Od fW tUAtiCm for the per 1945 

a t l valualon greatu tima that paM*d upon 

other proprrt in kmtfouwy CouNy 

of ririlar t J 4 

Toxar, 

~8, and out of propor ion to thr 

tmblo telue OS 8uoh property, and the 8gents 

OS nwxiarou8 puronr, fir58 and rorpors8ion~ 

owning minoral interrat or oil and gar 

interam in lad in Lontg0mOry a0mty, TOur, 

h%vily; rqoarod b&on thi8 court, 8itting a8 

a Board of gqualimtion, tad applied for IYllmf and having ronrtmd their protertr l g a in8t 

the arrrrs~!ken%r &ado by tliir Bo&rd for the 

par 1945, Pnd the Court heviq hoard the 

tortlmony of oonipetent and a8intrr*rtod witllO88.8, 8nd he~ine mdr ruoh prr8oM.l Ukd 

lndopendent inro8tigetion PII it dm68 neoeerarg 

and l xpodiant, and heviag found after full invoetigation that the l 8808tdWtl88 Of 8uah pmperty lortho~yru L9451iox-8 dl8clrfminatg and 

out of proportion to the temblr value of rush 

oil. aad gre pro rty md ainOrr&, intOrO8t8 in 

land rti that tr a l formal ‘or l ttwpted eolleotion 

of the l ammilated dolinquont taxw, penalty 

lntrrort and coota 0x1 ouch csrerrments for t!Io 

year 1945 would be lmqUitBb1a and 8ORfisC@tO~, 

md it appmrtng that tnir Board l rronoou~l~ 

datrminod huobofore to am418 ruoh pmprrtior 

on a bar18 of tsirty-four and four-tenth8 pot 

oont of tbo one hundrod jmr’oont vilrutloa rhoun 

in the nport of Prito.hard & Abbott on file with 

hho Court, md that the paroonta@ of tha oa* 

huudrad pot oont valuation fotard bf Ritabard 

a Abbott ought to b tiduoad to 2914, l+tontv-‘3iru 

&nd four-tonthr par Oont of 8U8b ril8.r h? tb 

pear 1945, it lr thornfor. reoordin&r ordwod, 
42 

Honorable Qeorgr ii. &6?pard, ?a~ ) 

6djudged and drorrrd thmt the 668086.~6nt8 for 

ttu yaw 1945 rhall be on & b6818 of 29.4 .por 

rent or thr on6 hundred par o6nt veluation 

ahown by Ritehard k Abbott in choir 1949 1-6. 

port the l djur tm66 c nt to th. a886886d Vah.8 

of I in oral and ainrral lntrro8tr being noamrcry in the judgment Of thi8 Bout in order CO 

nUk0 rush ~88668mMtS rquitablr 6nd 3U88. 

'The Clark of thir Court rhall furnl6h to 

iionorcbh George il. aiieppard State Comptroller, 

8 certified 00~7 hW60f CO tiU A88086Or and 

Collootor of Taxer of this County, rho 6ball 

makr the luM88Uy OOmOtiOnr 011 hi8 vO118 Bnd 

noivr payIRon of tax68 for th6 yeor 1945 on 

thr brrir above flx6d, the intrrort and penalties 

to ho oalaulated on 6uch sdjurted l 8ae88mmt8, a8 

provided by lau." 

You hav6 requrrtrd u6 to l dvi66 r;hethrr thir 18 

a valid order and whether the Comnisaionrr8 Court ha8 the 

6utnority to find and d~t8nnina ~8 it did in this cwder; 

alro, an;et.;lrr the tex collector i6 outnorired to act &a 

direotsd in r&id order. 

A xrontly the Comii86ion8r8 Court of Xontgamory 

county war E aeing itr ruthority to 6htW 8uah ardor a8 above 

quoted upon Art1010 7345d, Y.A.C.3. We 6ay t:iis for th8 

roaaon that the Cmmir6ionrr6 Court in drafting thr ordrr 

followd the procedure pr68OribOd in this ltatute and liko- 

~186 found what the asrrrsrd v~lur 8hould bo in llru of 

uhpt va6 prBviou8ly dotumlnrd by t-ha eaurt to bo the oorrrct 

value et wLlch texrr should b6 ooll66tod. T1A8 drpartment 

in Opinion lb. O-930 held thet Article 7345d wa8 unconrtitutlonel. Ti&6 holding was rr-affinnod in Opinion No. O-6257. 

Sinoo JOU are fsmiliu vith thssr opinion8 w4 h&v4 not onclosed copier of th6m. 

A6 was pointed out in Opinion Ho. O-6257, if 

l 66886aont8 urn void, the prop6rty involved should b6 rel ss688ed at A oornotsd value. Tbo idea b6ing that b void 

arrossmont 16 a nullity, Bnd th6 proprrty involved would 

b6 in 8 rtetur of not hsving been a68os58d at all and that 

it would b6 n6oorrery that the prOp6rty b6 a388ss8d 80 
43 
. 

tlonorablr Deorgo li. 3brppud, PWS 5 

6thU ptopX'ti.8. &Oh 18 AOt tha l OAditiOA thd Uib tb 

la tlu Uon8~oaary aitubtlon no psoporty ib boia r8dUo.d 

to 8e.t b btNdA?d ubrd in i i adiy.thO r8.088.d +iluAtiOA 

of like prop@rOy~ no pro&W*y 18 ing roduood to ROO$ 

th@ btaAdU'd8 tl0.d in d.trnninin~ tb A88b88.d VahAtiOA 

kina of 

2 w .XW bush 

ropel%T. 

"II ip 

A neu l a&~~smUlt ib bolng mad8 

8 th4 OaW, the OOUdb rO8O~iB@ t&t tb 

E 

rinbiplo laid dowi iA tb Live1 

I 

08U hA8 A0 AppliOotiOA. 

leetre fndrpndent 3ahool Direr et vr PI, T. Vwonor 

t&t&e, 140 fex. 483, 168 S. We Pd 64%. 

w8 trwt trhr foregoing -r8 par 1llQui~. 

RGKtmr