. L

@ . 

## 40

OFFICE OF THE ATTORNEY GENERAL OF TEl$AS AUSTIN OROVCR SLLLLRS ).mnLIcI OCNLML I *



## antv’rluo

la roaI&wall in pnviour oat of on. bundrodKonomble Oeor&r IL !3hoppard, **Pago 2** 



### f'urthuraarldoredand **tbr** 

### Eooard having **hard** and !mLI&d the 

### widmncr and tortimny of nuauolu witnorer* rogerding valuom, and 

### lauinfi heard ud oonrldorrdf'uUythe 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 **udor**



### f that **tb** 

### oil, gar 

### md nlnoml intUO8t6 **in hhd**  **in** ~OntgOaiUy **COWlty,** Tome, 

### Vlr• e88088OdfW tUAtiCm for 

### the per 1945 at l valualon 

## greatu tima 

### thatpaM*d upon **other** proprrt in kmtfouwy CouNy 

### of ririlart

J 4 Toxar, 

### ~8, and out of 

### propor ion to thr tmblo telue OS 8uoh property, **and** the 8gents OS nwxiarou8puronr, 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 gain8t the arrrrs~!ken%r &ado by tliirBo&rd **for** the par 1945, Pnd the Court heviq hoard **the** tortlmony 

### of oonipetent 

### and a8intrr*rtod witllO88.8,

8nd he~inemdr ruoh prr8oM.l Ukd lndopendent inro8tigetion PIIit dm68 neoeerarg and 

## l xpodiant, 

### and heviagfoundafter full invoetigation that 

### the l8808tdWtl88 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**  lformal **‘ or**  

## l **ttwpted** 

### eolleotion of the l

ammilated dolinquont taxw, 

### penalty lntrrortand coota 0x1ouch 

### csrerrmentsfor 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-fourand 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 

### valuationfotard 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

HonorableQeorgr ii.&6?pard, ?a~ )

6djudged 

### and drorrrd thmt the 668086.~6nt8for 

### ttuyaw 1945rhall 

### 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

djurtmcnt

66 to th. a886886d Vah.8 of I

### inoral 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 certified00~7 hW60f CO 

# tiUA88086Or and Collootor of Taxer of this County, rho 6ball makr the luM88Uy OOmOtiOnr 011hi8 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;hethrrthir 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 Eaeing itr ruthority **to** 6htW 8uah ardor a8 above quoted upon Art1010 7345d, **Y.A.C.3.** We 6ay t:iisfor th8
roaaon that the Cmmir6ionrr6 **Court** in drafting 

### thr ordrr **followd** the procedure pr68OribOd in this ltatute and liko- ~186 

### foundwhat 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** on

### closed copier of th6m.

**A6** was pointed out in Opinion Ho. O-6257, if l66886aont8 **urn void,**  the prop6rty involved should b6 relss688ed 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 Uibtb la tlu Uon8~oaary aitubtlon no 

### psoportyib 

### 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** 

### ingroduoodto 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

Erinbiplo 

### 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**