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OFFICE OF THE ATTORNEY GENERAL OF TEXAS

**AUSTIN**

Eonorablo E. K. Eaaterling Oaunty **itttoraey** 

### tefter8oa County Beaumont, Texae

Dear Sirt

na over t8lued orid

### toE of hagaet aa, f tall8 DepaTtaent 05dT gl.vethe MSr an 

### ardor muea8%ag
lr the,fUa at8 a8 88t out.

**‘ 8**  **Loan Corporatton**  rmlmclt*1y l,ooo
a **t8ffereoa** County, **that** all delimp~at **S(18 &WOJW** **’ t%88**  be mid a#. 0tloaL Oa 

### l

xtmhation of
or mere plWp?Wti438it ap**In quite**  **8 nunbar**  **of In** 
**ere** are **aanT gears**  **of** baok 

### taxee due, **ena C&IQ**  due **to** the fret that the **owner8** 

### androrm8r01imr8luwe negleot8d **tkletr &W&?8Ttie8**  **in quite** 
**a oaaber**  **ot -888,**  **w have**  **dlrooreTed** that 

### the l **We88ed dtit$o#I**  ai maid **SUah pTe**  **psrtles** 18 tar la **esoe8li sf**  **true walsa8.** *EOlloTabl8E. W. &8t8rliZl& Pag8 e

Art1010 7346, provides, in psrt, a8 

### folla

"UhBDeV0S My OOlW~88iOWS8 OOUl't 8hdl di8OOt8S thrOl@ IlOtiOeiTOt thd tax oolleotor **or** othexwkae that any real property he8 been omlttod rr0m the tax rolls for any year **or** year8 **8lau8** 1864, or 8hall **find** 

### thatany **plWWiOU8** R8W88ROnt8 **On a4**  **l ’** **Otd pro**  perty **for** the'ysws mentionad are intalld, or have been deolared lmalm 

### +ortby rea8onby any di8trfot oo~rt in a suit to enforoe the ooll8atioa **of taxes**  **on** eald prupertl88, they may, **et** any aeetln~ 

## 0r th8 oourt, order a llet 

## 0r 8uoh properties to b&made in trlpllaate and 

## rix a aoap8wation th8SdOs~ tb 8Uid list 

### t0 &OW 6 008Iplete

### de8OsIptionOf 8Uah properti88 and **iOr** Wh6t **to-8** 8uoh proper tie8 vere oaitted irosa the 

### tax roll8, or for what yeas8 the a8wa8aent8 tie foOnd to be Invalid mb 8hOdld be aanaeled enU re-awease&, OS to huts been deolared Invalid and thereby **oaao8led** by any dlstrlot **Oourt** la a **malt** to enforoe the oolleotlon or taxe8. lo rs-ai8e88ment 

## 0r any.property 

## skifillbe 

### held against8ny lanooeatgmrehaserof the 8ame

## ii thetax **reaorde** 

## 0r **any OOU5tf**  **fati t0**  **8hO~ aqY**  **88808RMRt (for**  

### anyyear EO

### re-assewed) by 

### wh1oJ1 sa.l4 property 

### oan 

### km ldentiflodand that **the** taxes are 

## onpaid. The above exoeptlon, with 

### the 8ame limltatlon, shall al60 apply l**8 t0**  **all** p8t Jud t8 **O? aicrtriot**  **OOUSt8 OMOeliS@**  hT61 d a8808UW3Ilt8)" **r**
Artiole **7347,** 

### pxyotide8:


### "Whenwld listhaa **been** 

### .o made up the ~~S8lOIl@r8 OOOrt Mfc 8t laJ I&- 

### lng,order 

### a oaaool&atlon 

## 0r 8uoh**proper** tie8 

### in eaid

## list **that~8r~~ahOwn'to** han beea prevlou8ly adw68ed, **but** 

### whloh

## 632

Honorable E. Vi.Fmztarllng, Page 3

**688e8mRtB are**  

### rqunato be Invalid and bar8 not been oanOeled by **any** 

### rOm8r **order Qf**  **the** 

### ooamle~loners oourt, or **by dooree**  0r uly di8triOt oourt; an4 8hall then 

### rerer 8uoh 118t 

## 0r propertle8 to be a8- **8e8Md** or re-08ee88ed t0 the taX **a88e8wr** who.8hall 

### prooeed **at** oaOe to make an a8- 

### se88a8nt 

## ,0rall .stGdpro d6te **criren**br 

## 86id u.St Pertfe8, fro8 the the 

### aertlfioate 

## or th0 Comptroller 08 to a88a8wnt8 

### or re-O88e88EOllt8aads br thista* 688e880r Sk11 **mt be**  **IWOe886~ 08**  **t8qUh8d U&8?**  Artiols 7i307,but **he** &all furalah ~a11 blank rorm8 needed, that UnitQrritr w 

### b8 had in all oountie8), and rrhen.oQplatOd shall **eubdt** the aeme .tothe 001i riSSiOMl-8 OOUTt, VhO 8bau p888 Ll~llth8 valuation8 fir8d **by** him; 

## ma, when approved **68** 

## to the **VihlU88,** 

## 8htil **ObUSO the**  taxes to be **oomputed**and extended at the tax 

### rate In effeot for each 8e mto. ~yeor mentlomd 

## f586id list; and, n addition r thereto, shall oau8e 

### to be added a penalty equal Ip amount to what wul4 be **8%~ per**  oemt Inters& to the date 

## 0r naklng **,+ald** liet

## rr0a the date 8wh propertIe **vould** ham been delinquent had mame **been** properly raadered by the owner thareof at the time 

### and ror the 

### year8 '8tated

### la **aaid** list; **pmrlded,** th8t the osrtltlaate of **any** 

## tar **oalleotor** given during **hi8** term of otiloe that all taxeb bare bean paid to the **date** or such oertlfioate oa any oertaln pleoe 

## or propmrtp, whloh 18

## rul4 desorlbed ln **8UOh** oertIrloat8, or 

## ii the tu roll8 0r any ocuatf fell to rrb0waq aslreesraents

ugalnst 8uch pr0perty suftloient to ldantiry it, ad that tha **8ame** vae **unpaid at**  the **dot68** stroh**roll8** m8y hare beon 

### l

xemlaod to aeoertala the oonaltlon or any property as to **taxes** unpaid, thl8 ehall be a~bar,to anj re-a88esluunt Of 8tiuch

prOpeX%y Wder this 16U iOr 84 year8 prior to the date 

### or moh oe*lflbate,

## 633

.Eonorable P. W. lEa#terliag,Page 4

or 8u0h 8xamlixitlonO; provided, that the property **reterred** to, when n-a88e88ed, 8hall bq h8ld by an Innooent purohawr, who ha8 rolled upon the aorreotae88 at 8uoh oOrtlrlaate, 

### orthe tar roll8 

### here**toSor8** referred **to.***

An 088OO8mOat 18 II0tInvalid Where the 80m0 18 **made**In good ralth, regsrdle88 0r the aaunmt 0r over a8- 808WOnt. AlIInvalid O88e8-t 

## 18Om uhl8h 

## -8 void ab inltto **beOau88** 0r non-oamplianoe with **8tatutory requlm**  **asat8** 

### 8urroundin& the a88esMent 

### or one whIoh 

## wa8mde rraudulently or one fn whloh a fmdasentallywroilg 8OheW
or a88e88meat 

## we8adopted.

In your letter you rerer to thl8 **Department~8** rul.ingon Siou8eBill 100.455. Thi8 OpiniOa 

## i8 HO. 

## 0.9J0, aad le nddre88ed to.the Emorable 

### Oaorge8: Sheppard, **Comptroller of**  pub110 **Aoaoaat8. The**  following portloa ot thi8 Opinion dlreotly **-r8 ths**  **qUO8tiOIl**;yoUpS'O&BOWd ill **YOUr btt8r:**  

### *Fromthe opinion 

### of **Judge.**

### sharp,

la i3tate.t.Mallet Umd and Oattle Co., 88 **9.** 6. (2) 491, H quote **a8** tollowar


### **Tharklehaabeen 

### rapeatsdlranno9noed that, in the abseao8 or rraud or lllegallt~, the aotlon **ob h**  **board ot**  equallsat~on upon a partloular a88esma8at 

## 18fiII&dg cod, furthermom, thnt 8u0h valuation dll 

### notbe 8et asida marelv upon a 8honing that 

### t;hs80m $8 in **faot** OXOe88iVe. If tho **board** fairlyand **horia8tly endeavor8**  **to** 

## rix a fair **an4** ju8t valuation ror taxing 

## prirpo1u8,a ml8t0ke
on it8 part* under maah **o*aw8tanoe8,** 

## i8 aot aubjeot to nriew **br the**  

## aourt8. T8Xti8

**Md** PaO%fiO w.~ CO. V. aitl 0f n 

## hISO(Tex. sup.) 85 6. 9. (2) 24a; Rowl85d V. aity 0r Tylar @OX. am. iipp.1s 8. vr. (2) 756; -8dOw V. Bak8r (Tex. '00~ 4pp.j 

## 2299. Py.49s; **Duok v.**  **Peeler*** 

## 74**Tu. a6S,**  11 S. W.~llll; State v. ChlcryEo R. I. & Q. l?y.00. (Tex. Cam. App.) US 8. ~6.949; Sinday LakeIran Co. we Wakeii~d, 847 8. 8. SSQ,

## 634

FfonorableX. 1. Sasterllng, PagO 6

3s 5. ct. 495, ae L. M. 11M. However, the rule has been deolarud that If a board of equallsatlun adopt0 a

## mm0e thkt 16 Illegal, arbitrary, or fundamentally 

### wrong,the daolslon of 

### the**board PB~**  **be** attaoked and **set** Amidei'

wOther oa8es use the languag? that *aa a general rule, the doolslon of a hoard of 

### l quallzatlon 

### up on a 

### partbularl

we6mmnt, **in the**  **abamos or**  **fraud.or** lrregnlarlty,, illoonolusire.* Fort Arthur Ind; Sohool Dint. V. Bauaer, 64 9. f. (21 4lg; **l?eder**



### Ithen soumd the**word8** 

### *finaL* **and** 

### ~oo~elnm17**

mean**the** 

### 8am0thing. 

### The value 

### of the propert? as 

### fixed by,the board of 

### equalization

isroeaejPdioata, **mbj88t** only to being set atide for fraud or the 

### adopt&n of a fundammtallyrrongmethod 

### of 'aamsngnsnt."

As pointed out in the Opinion just quoted, the Oourt.8 ham 

## utirordy held that 

## theCommbmlonere~ Court d-8 

## .mot hare the authority to **re4sao~~** 

## property upon'tho only ground that the original aammment wan based 

### onanover raloatlo& In the oam of Xlnkson v. Lorsnto Iad. &ho01 D18tr, Court of 01711 appeals of Tezas,~hmrlllo, 109 S. W. (2) lOQ8, th8 Court sale am follouu:

'The general rule la that an attaok OS the oharaotar hero made by appellant upon assemment valuations made by a board of equaliaation oanuot be justified in the abssmo of all.agatlonaand 

### proof of fraud, **or** eomsthlng equitalent thereto, auoh as lsok of jurladlotloa, an **ob** vlous rlolatlon of **the** law, orthe adoption 

### of a prlnolpIeoP~nmthod 

### ofestabli8blng raluatlon8 or maHag asseesaentclthat la fundamentally wrobg and whloh wm.Xts in
a substantial Injury to the oomplafa& * Mere dlffereaoea of.,oplnlon,honodl$ euterta.lnedd,

though 8rroneoua; will not warrant the interf~ren@m of the **OOUrtB.** Drussdow r.,,IIker (Tar. Corn.App-) 889

## 635

Xonorable W. B. Ihaterlktg, Page 6

s. I?.493; Yenardrllle Xndopendent School Dlst. v. Moser (Tex. 011. App.1 90 8. W. (2) 598, 599; Lubbsok Hotel Co. v. Lubbook Zndepandsnt Sshool Dlst. (Tar. Clr. 

### App.) **e5 S.**  **w. (2)**  **776;** slmklns T. city of Coraloana (TOG 

### CIT. App.) 84 S. K. (8) 998; State v. Xsllet Umd k Cattle 00.. 1.26Tax. **S92, 88**  **9. U.**  **(2) 491."** 

In the oase of Msderland Independsnt Sohool Dlstriot T. Carter et al, Ccmrt of Clril hppsals of Texas, Beauwnt; **z". W.**  **(2) 487,**  the Court said:

*We folly reo~~lzo the rule 

### oontendod for by ths appollsnt #at ths deolsloe of
a board of aquallsatlon @ori 

### a partioular assemwnt, **in the**  **abssnoe of**  **lllogality** fraud, or. somethln(lequivalent therets, 1s 00nolus~vs. It is unquestionable the sst-, **tied** rule.in this 

### state**that the**  

### omrts hsn aa supenlaory 

### oontrol wer boards of oquallXatlon. **Stats** cr.Yallst Land t Qattle CO. (Tsx, .Sup.)06 S, 1. (8). 471, and Youardville Sndo ondont Sohool D&at. vr Jfoser (Tsx. Oir. APP*P 90 8. W. (Z) 598, snd authorities oltsd.*
**We**

### are of the opinion 

### thatthe 

### Oomdsrloner~~ Oourt of 

### Jefferson

County, Texas. wuld **bd** umuthorissd 

### to~paas an order.authorizlng a ro-assessmsnt of ths property in 

### question under the faots 

### eotout in your letter.

B&R5**~*Rov~sJQ** **12. 1939**  

### Yoursvery truly
**ATTORREYOItRXRALOt ’** **1%IPS**

ATTORNEY

GENERAL

06 Ttig 

## APPROVED

n 0PlNt0~ 

## CoMMIlTEE

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