Honorable Joe A. Faucett

County Attorney Howard County Big Spr’ing, Texas Dear Sir: Opinfon No. O-3376 Re: Procedure the Tax Assessor-Collector should follow to be able to count the cattle on pastures located in said tax assessor-collector’s county You request the opinion of this Department on the facts set out in your letter as follows:

“Reference is madeto Opinion O-1489, relative to the right of the tax assessor-collector of Howard County, Texas, to count cattle in his county and in county line pastures for the purpose of assessment for taxation.

“It is apparent from your opinion, and from the decisions of the courts andarticles of the statutes, quoted in your opinion, that it is not only his perrogative to enter pastures for the purposes of counting cattle for assessment and taxation, but it is his duty to do so.

“Please be so kind as to advise meof the status of the tax assessor-collector should hebe ~formally~ denied the right to enter certain pastures for such purpose, and should the land owner, in fact, enclose the pasture with asubstantial fence, which fence is equipped with gates bearing locks to prevent entry by the tax assessor-collector.

“The tax payer does not fail or refuse to makearendition, but on the contrary, is very obliging in doing so, andhas done so. Our assessor-collector feels that manycattle oncertain premises are secreted invalleys below, and are forgotten when rendition tfmeappears. Hewould like to challenge the rendition before the board of equalization, but does not have information sufficient to warrant such astep.7

Honorable Joe A. Faucett, Page 2, O-3376

“I have ad.vised him that Idid not have any idea that wewould place him injail for an entry for such purposes (should he be able to find the fence downsomewhere), since he surely does not ha,ve the intent to commit a felony upon his entry, and I have further ad,vised himthat I could not find any Civil Liability byhis entry, unless he is negligent in some of his activities, causing damages, while upon the premises.

“Wewould appreciate your opinion as to the proper procedure to use in ascertaining the number of cattle onpremises under these circumstances, so that our assessor might be in a position to challenge the rendition of the tax payer before the board of equalization, What is his status should hemakea forceful entry, such as pulling the fence down, etc., or making any type of forbidden entry?” In our opinion No. O-1489 westate as follows:

“From the above quoted statute, it is clear that the Legislature has made it the duty of the TaxAssessor to determine and ascertain the amount and,value of all personal property in his county and to see that the same is assessed for taxes. It is a cardinal principle of law that where aduty is placed upon anofficer, he is also given the power and authority to dothat which is neces - sary for the performance of that duty. See the cases of Terre11 v. Sparks, 135S. W. 519; Spencer v. Galveston, 56Tex. 384; Callaghan v. McCown, 90S.W. 319.

“It is necessary that the TaxAssessor have the power to go on pastures to count cattle in order for himto be able to ascertain the amount andvalue of said cattle. Tohold otherwise, would be to force him to rely solely upon the word of the taxpayer. It is doubtful if under such amethod taxes would be assessed equally and uniformly.” In the above quoted opinion this Department ruled that it is the duty of the tax assessor-collector to go onpastures to count the cattle located thereon in order that the cattle maybe properly assessed. Wedonot belie,ve that any taxpayer has a legal right to interfere with this performance of the tax assessor-collector’s duty. Article 4669 reads as follows:

“The full right, power and remedy of injunction maybe invoked by the State at the instance of the county or district attorney or Attorney General, to prevent, prohibit or restrain the vidation of any revenue law of the State.” It is our opinion, therefore, that the,proper procedure is for the tax assessor-collector to request the taxpayer to allow him admittance to the pastures for purposes of counting the cattle. If the taxpayer refuses to do sowebelieve the proper procedure_: -
Honorable Joe A. Faucett, Page 3,O-3376

is,for the County Attorney to file suit in court asking that such taxpayer be enjoined from interfering with the tax assessor-collector in the performance of his duty. Yours very truly ATTORNEY

GENERAL

OFTEXAS s/ Billy Goldberg

‘BY Billy Goldberg Assistant BG:Lh/cge
APPROVED

APRIL 30, 1941 s/ Glenn R. Lewis ACTINGATTORNEY GENERAL

OFTEXAS
APPROVEDOPINIONCOMMITTEE BYBm, Chairman O.K. GRL