The Attorney General of Texas 

July 8,198O 

MARK WHITE 

Attorney General 

Honorable Henry Wade 

Dallas District Attorney 

Sixth Floor, Records Buildiw 

Dallas, Texas 75202 

Opinion No. MW-205 

Re: Mechanics of increasing the 

assessment ratio to 100%. 

Dear Mr. Wade: 

You heve inquired about the increase to 100 percent of the assessment 

ratio used to determine ad valorem property tax in Dallas County. You have 

already increased the assessment ratio to 100 percent for the current tax 

Ye=. Section 26.02 of the Property Tax Code provides that all property 

shall be assessed at 100 percent of its appraised value as of January 1,1981. 

You first ask whether the commissioners court must convene as a 

Board of Equalization to adopt an order to increase the assessment ratio for 

the 1980 tax year. This question is currently in litigation, now pending 

before the San Antonio Court of Civil Appeals, styled Bexar County, Texas 

v. Connell Leasim Company, No. 16461. It is the policy of this office to 

decline to write on questions which are in litigation. 

General Opinion V-291 (1947); Letter Advisory No. 142 

sey w--$m.~ 

(19’77 .

will not enswer your first question. 

You also ask whether the public hearing and adoption process required 

by article 7244c, V.T.C.S., must be scheduled so as to occur during a regular 

term. Article 2354, V.T.C.S., provides that “[nlo county tax shall be levied 

except at a regular term of the court, and when ell members of said court 

are present.” Article 2348, V.T.C.S., provides for regular terms of the 

commissioners court. Article 7244c, V.T.C.S., provides that a taxing tmit 

may not adopt a tax rate that exceeds the previous year’s rate by more than 

three percent until it hes held a public hearing cn the proposed increase. 

Sec. 2. This statute is applicable to counties. A tax levy is the legislative 

act which determines that a tax shall be laid and fixes the amount. Amalmo 

v. Carter, 212 S.W.2d 950 (Tex. Civ. App. - Beaumont 1948, wm 

nr.e.X has been held that an order fixing the tax rate constitutes a levy. 

Victory v. State, 158 S.W.2d 760 (Tex. 1942). Since fixing the tax rate is a 

necessary part of levying a tax, we believe it should be accomplished in 

regular session as required by article 2354, V.T.C.S. However we & not 

believe the public hearing required by article 7244c, V.T.C.S., must 

necessarily take place in regular session, as long as the adoption of the tax 

rate takes place in regular session within the time period following the 

hearing which article 7244~ specifies. 

P. 661 
Honorable Henry Wade - Page Two (NW-205) 

SUMMARY 

The tax rate for ad valorem property tax must be adopted at a 

regular term of the commissioners court. However, the hearing 

required by article 7244c, V.T.C.S., need not be held in regular 

session. 

MARK WHITE 

Attorney General of Texas 

JOHN W. FAINTER, JR. 

First Assistant Attorney General 

TED L. HARTLEY 

Executive Assistant Attorney General 

Prepared by Susan Garrison 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

C. Robert Heath, Chairman 

Jon Bible 

Walter Davis 

Susan Garrison 

Rick Gilpin 

Myra McDaniel 

Bruce Y oungblood 

P. 662