THEATTORNEYGENERAL 

OF TEXAS 

W’IIL WILSON 

A-RNEY GENERAL 

January 24, 1361 

Honorable Tom Blackwell Opinion No. m-987 

County Attorney 

Travis County Re: Whether a County Tax 

Austin, Texas Assessor-Collector is 

bound to accept the 

rendition of the property 

owners as to the value of 

the property or whether 

he has the authority and 

duty to assess property 

uniformly throughout the 

county based on its market 

Dear Mr. Blackwell: value. 

You request the opinion o f this Department on the following 

question: 

"QUESTION: Under the Constitution, 

Statutes and laws of the State of Texas, 

is a County Tax Assessor-Collector BOUND 

to accept the rendition of the property 

owner as to the value of the property or 

does he have the authority and duty to 

assess property uniformily throughout 

the county based on itsmarket value?" 

The assessor is charged with the duty of listing property, 

his list being made up from information furnished by owners in 

rendering their property for taxation, subject to the right of 

the assessor to reject the value as stated by the owner, noting 

on the rendition, in such case, his own estimate of the value. 

40 Tex.Jur. 127, Taxation, Sec. 90. 

The law requires the taxpayer to render his property for 

taxation by listing the same, making oath thereto, and delivering 

the same to the assessor, whose duty it is to "enter the said 

property on his tax rolls." Articles 7185-7189, V.A.C.S. 

Quoting from the opinion in Republic Ins. Co. v. Highland 

Park Independent School District of Dallas County, 57 S.W.2d 627 

lCiv.App. 1933, error dismissed.) 
Honorable Tom Blackwell, Page 2 Opinion No. h?dg87 

"Article 7192 provides that if the taxpayer refused or neglects to list his property 

when called upon so to do by.the assessor, 

such assessor shall enter the name of such 

person in a book. Subdivision 6 of article 

7206 requires the assessor to furnish the 

names of such persons to the board of 

equalization, I. . . together with the 

assessment of said person's property made 

by him through other information; and said 

board shall examine, equilize and correct 

assessments so made by the assessor, and 

when so revised, equa.Lized and corrected, 

the same shall be ap&oved.' 

"Article 7193 provides: 'In all cases 

of failure to obtain a statement of real 

and personal property from any cause, the 

assessor of taxes shall ascertain the amount 

and value of such property and assess the same 

as he believes to be the true and full value 

thereof; and such assessment shall be as 

valid and binding as if such property,had 

been rendered by the proper owner thereof.' 

"The quoted article has no present application, for the facts did not exist which would 

authorize the assessor to inventory and value 

defendant's property. This is true because the 

defendant had tendered its inventory and valuation upon the official form. 

"The quoted article (7193), and articles 

7205 and 7218, give to the assessor the 

authority to list and value property not 

rendered by the owner and place the same 

upon the unrendered roll, 

"In the event the list tendered by a taxpayer omits property which he owns, the 

assessor is by these articles authorized to 

list and value the omitted property and place 

the same upon the unrendered roll. 

"But we know of no statute conferring upon 

an assessor authority to reject a list and 

valuation tendered by a taxpayer and substitute one of his own and place upon the 
Honorable Tom Blackwell, Page 3 Opinion No. W-987 

rendered roll the assessment so made by him. 

The plaintiff seems to have recognized this, 

for in apparent justification of the action 

of the assessor it alleged the defendant had 

failed and refused to list, inventory, and 

assess its property. 

"The law affords a remedy for the adjustment of differences between the taxpayer 

and the assessor such as here arose. 

"Article 7185 provides that if the assessor 

is not satisfied with the valuation as rendered 

by the owner, he shall refer the same to the 

board of equalization for its action, and 

notify the person from whom he received the 

list that he has referred said valuation to 

the board. 

"A portion of the assessor's oath prescribed 

by article 7214, reads: I. . . That I will 

make up and attach to each assessment sheet 

made up and sworn to by the said property owners, 

their agents or representatives, a true assessment and valuation of said property, together with 

a memoranda of all facts which I may learn bearing 

upon the value of said taxable property,. . . the 

true value of such property; and that I will attach 

said memoranda and statement of facts that I may 

ascertain as aforesaid to the said assessment sheets 

of the respective property owners.'" 

In this, Republic Ins. Co. case, the property owner rendered 

its property to the assessor but the assessor rejected the 

rendition and substituted his own inventory and assessment therefor, and the court held that this assessment was not made in the 

manner prescribed by law and was invalid. 

Article 7211, V.A.C.S., reads as follows: 

"Hereafter when any person, firm or corporation renders his, their or its property in this 

State for taxation to any tax assessor, and 

makes oath as to the kind, character, quality 

and quantity of such property, and the said 

officer accepting said rendition from such 

person, firm or corporation of such property 

is satisfied that it is correctly and properly 

valued according to the reasonable cash market 

value of such property on the market at the 

time of its rendition, he shall list the same 

accordingly; but, if the assessor is satisfied 
. 

Honorable Tom Blackwell, Page 4 Opinion No. W-987 

that the value is below the reasonable 

cash market value of such property, he 

shall at once place on said rendition 

opposite each piece of property so rendered 

an amount equal to the reasonable cash 

market value of such property at the time 

of its rendition, and if such property shall 

be found to have no market value by such officer, 

then at such sum as said officer shall deem 

the real or intrinsic value of the property; 

and if the person listing such property or the 

owner thereof is not satisifed with the value 

placed on the property by the assessor, he shall 

so notify the assessor, and if desiring so to 

do make oath before the assessor that the 

valuation so fixed by said officer on said 

propertyis excessive; such officer to furnish 

said rendition, together with his valuation 

thereon and the oath of such person, firm or 

officer of any corporation, if any such oath 

has been made, to the commissioners' court 

of the county in which said rendition was made, 

which court shall hear evidence and determine 

the true value of such property on January 

First, 19 (here give year for which assessment is mam as is herein provided; such 

officer or court shall take into consideration 

what said property could have been sold for 

any time within six months next before the 

first day of January of the year for which 

the property is rendered." 

This article does not say that the assessor shall refuse 

to accept the rendition of the property owner if he is satisfied 

that the rendition is too low; but,'he shall at once place on 

said rendition opposite each piece of property so rendered an 

amount equal to the reasonable cash market value of such property 

at the time of its rendition, and if such property shall be 

found to have no market value by such officer, then at such sum 

as said officer shall deem the real or intrinsic value of the 

property; and if the person listing such property or the owner 

thereof is not satisfied with the value placed on the property 

by the assessor, he shall so notify the assessor, and if 

desiring so to do make oath before the assessor that the valuation so fixed by said officer on said property is excessive; 

such officer to furnish such rendition, together with his 

valuation thereon and the oath of such person, firm or officer 

of any corporation, if any such oath has been made, to the 

commissioners' 

made,. . . ." 

court of the county in which said rendition was 
Honorable Tom Blackwell, Page 5 Opinion No. WW-987 

It is the opinion of this department in view of the 

authorities above cited that when a property owner renders 

his property for taxes in compliance with the statutes, it is 

the duty of the assessor to accept such rendition and if he 

is satisfied that the value is below the reasonable cash market 

value of such property, he shall at once place on said rendition 

opposite each piece of property so rendered an amount equal to 

the reasonable cash market value of such at the time of its 

rendition, and if such property shall be found to have no market 

value by such officer, then at such sum as said officer shall 

deem the real or intrinsic value of the property. 

SUMMARY 

It is the duty of the tax assessor to 

accept the rendition from the property owner 

and if he is satisfied that the valuation of 

such property is below the reasonable cash market 

value of such property, then he shall at once 

place on said rendition opposite each piece of 

property so rendered an amount equal to the 

reasonable cash market value of such property 

at the time of its rendition. If the person 

listing such property or the owner thereof is 

not satisfied with the value placed on the 

property by the assessor, he shall so notify 

the assessor, and the assessor shall furnish 

such rendition, together with his valuation 

thereon, to the commissioners' court of the 

county in which said rendition was made. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

JHB:cm 

AP~PROVED: 

OPINION COMMITTEE: 

W. V. Geppert, Chairman 

BY 

John L. Estes 

Riley Eugene Fletcher 

Elmer McVey 

REVIEWED FOR THE ATTORNEY GENERAL 

BY: Morgan Nesbitt