### THEATTORNEYGENERAL
OF TEXAS

W ’IIL WILSON **A-RNEY** GENERAL January 

### 24,1361

Honorable Tom Blackwell Opinion No.

### m-987 CountyAttorney Travis County Re: Whether a County Tax Austin, Texas Assessor-Collectoris 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 countybased on itsmarket Dear Mr. Blackwell: value.

You request the opinion of this Department on the following question:
"QUESTION: Under the Constitution,

Statutes and laws of the State of Texas, is a County Tax Assessor-CollectorBOUND 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 countybased on itsmarketvalue?"

The assessor is chargedwith the duty of listingproperty, his list being made up from informationfurnishedby owners in rendering their property for taxation, subject to the right of the assessor to reject the value as statedby 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 taxationby 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, 

### 57S.W.2d 627 lCiv.App. 1933, error dismissed.)Honorable Tom Blackwell, Page 2 OpinionNo. 

### h?dg87

"Article 7192 provides that if the taxpayer refused or neglects to list his property when calledupon so to do by.the assessor, such assessor shall enter the name of such person in a book. Subdivision

### 6 of article 

### 7206requires the assessor to furnish the
names of such persons to the board of equalization, I.

. . togetherwith the assessment of saidperson's propertymade by him through other information;and said board shall examine, equilize and correct assessments somade by the assessor, and when so revised, equa.Lized and corrected, the same shall be ap&oved.'
"Article 7193 provides: 'Inall cases of failure to obtain a statementof 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 shallbe as valid and binding as if suchproperty,had been renderedby the proper owner thereof.'

"The quoted articlehas no present application, for the facts did not exist which would authorize the assessor to inventoryand value defendant'sproperty. This is truebecause the defendanthad 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 tenderedby a taxpayer omits property which he owns, the assessor is by these articles authorized to list and value the omittedproperty and place the same upon the unrenderedroll.

"But we know of no statute conferringupon an assessor authority to reject a list and valuation tenderedby a taxpayer and substitute one of his own and place upon theHonorable Tom Blackwell, Page 

### 3 OpinionNo. 

### W-987

rendered roll the assessment somade by him. The plaintiff seems to have recognized this, for in apparent justificationof the action of the assessor it alleged the defendanthad failed and refused to list, inventory,and
assess itsproperty.
"The law affords a remedy for the adjustment of differencesbetween the taxpayer and the assessor such as here arose.
"Article

### 7185provides that if the assessor is not satisfiedwith the valuationas 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.

"Aportion of the assessor's oathprescribed by article 7214, reads: I.

. .That I will make up and attach to each assessment sheet made up and sworn to by the saidproperty owners, their agents or representatives,a true assessment and valuation of saidproperty, togetherwith
a memoranda of all facts which Imay learnbearing upon the value of said taxableproperty,.

. . the true value of suchproperty; and that I will attach saidmemoranda and statementof facts that Imay ascertain as aforesaid to the said assessment sheets of the respectiveproperty owners.'"

In this,Republic Ins. Co. case, the property owner rendered its property to the assessor but the assessor rejected the rendition and substitutedhis own inventoryand assessment therefor, and the court held that this assessmentwas not made in the
manner prescribed by law and was invalid.
Article 7211,V.A.C.S., reads as follows:

"Hereafterwhen any person, firm or corporation renders his, their or itsproperty in this State for taxation to any tax assessor, and makes oath as to the kind, character, quality and quantity of suchproperty, and the said officer accepting said rendition from such person, firm or corporationof suchproperty is satisfied that it is correctlyand properly valued according to the reasonable cashmarket value of suchproperty on themarket at the time of its rendition,he shall list the same accordingly;but, if the assessor is satisfied.

Honorable Tom Blackwell, Page 4 OpinionNo. 

### W-987

that the value isbelow the reasonable cashmarket value of suchproperty, 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 suchproperty 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 intrinsicvalue of the property; and if theperson listing suchproperty or the owner thereof is not satisifedwith the value placed on the property by the assessor,he shall
so notify the assessor, and if desiring so to domake oath before the assessor that the valuation so fixed by said officer on said propertyis

excessive; such officer to furnish said rendition, togetherwith his valuation thereon and the oath of suchperson, firm or officer of any corporation, if any such oath has been made, to the commissioners'court of the county in which said renditionwas made, which court shallhear evidence and determine the true value of suchproperty on January First, 19 (heregive year for which assessment ismam as is herein provided; such officer or court shall take into consideration what saidproperty could have been sold for any time within sixmonths 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 onceplace on said rendition opposite each piece of property so rendered an amount equal to the reasonable cashmarket value of suchproperty at the time of its rendition, and if such property shallbe found to have no market valueby such officer, then at such sum as said officer shall deem the real or intrinsicvalue of the property; and if the person listing suchproperty or the owner thereof is not satisfiedwith the value placed on the property by the assessor,he shall so notify the assessor, and if desiring so to domake oath before the assessor that the valuation so fixed by said officer on saidproperty is excessive; such officer to furnish such rendition, togetherwith his valuation thereon and the oath of suchperson, firm or officer of any corporation, if any such oath has beenmade, to the commissioners' made,.

. . ." court of the county in which said renditionwasHonorable 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 compliancewith 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 cashmarket 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 cashmarket value of such at the time of its rendition, and if suchproperty shallbe found to have no market valueby such officer, then at such sum as said officer shall deem the real or intrinsicvalue 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 suchproperty is below the reasonable cashmarket value of suchproperty, thenhe shall at once place on said rendition opposite each piece of property so rendered an amount equal to the reasonable cashmarket value of such property at the time of its rendition. If the person listing suchproperty or the owner thereof is not satisfiedwith the value placed on the propertyby the assessor,he shall so notify the assessor, and the assessor shall furnish such rendition, togetherwith his valuation thereon, to the commissioners'court of the county in which said renditionwas 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