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<p>OFFICE OF THE AlTORNEY GENERAL OF TEXAS 
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<p>AUSTIN </p>
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<div class="ocr">239
ion. Ernest tuimm ~- Page 2

of tho facts in cach cases which statement and the
action had thercon and the nase of cach conmissionor
votins for. or against the reduction in valuation ask-
ed for shall be entered upon the rinutes of the court;
and ea certified copy of the action had thereon shall
ve furnished to the Cemptroller, and, when the values
are so forrected or roducai, payment, of taxes shall
be accepted in acconiance with such reduction, to
which shall be added interest, penalty, advertising
and costs as provided by law,*

it is the opinion of this departucnt that, for the
reagons set out in the two opiniens herein enclosed, (insofar
@s Article 7356 attezpts to allow a re-asscessment of taxes by
the corrmissionors' court on unknown ani nunrendered perty,
which agscasrment vas not originally void, the same is uncon-
etitutional, Insofar as this 4rticle purports to allow a ro-
asscosamcnot in cases where the original assessment waa void,
the sane is constitutional .)

in answer to your third question, ve cannot attempt
te lay down am ironclad rulc ag to what fallures te comply

with the statutory requirements in making aseecsernente would
render the sane void. Hovever, if the statutory requirezents
have boen complicd with, the assessment may be set aside only
on the grounds of frani or the adoption of a fundamentally

wrens riethod of assacssuent.

You also ask shat procedure shonld take place be-
fore the commiusioners' court to set aside an assessment in
one of these Cases. We would greatly appreciate your acrd-
ing us a brief on the question of procedure before the com
missioners* court in tax cases and in general.

Very truly yours
ATTORNEY GENERAL TIKAS

Reel is

ENCLOSURES PPROYEPOCT 7, 1939
atu ATTORNEY GENERAYOF TRXAS

Gdldberg
Asaistant

APPROVED

OPINION
COMMITTEE

ee
CHAIRMAN
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