OFFICE OF **THE** AlTORNEY GENERAL OF TEXAS AUSTIN

Iionoreble

George R. Sheppard

. Comptrollerof ?ubllc moounta Austin, Texas
Deer Sir: OpinionNo. O-3769

en opinion iron thla deper IIB r0110ws:

er rraa **F.** B.

you a ter days he oorreepondenee~ oe to the gcrylasnt

cmket Court Order,whloh would unrenderedesreaaeantaand the o be oolleotebthereon In the eptlng 20$ of the taxas ohsrged 1, w6 shall ask that you aonrridsr n the lntormtlon or atatemsats &oen in bW. Caudle's letter of Notembe~ 5 and advise ua whether or not there ia any remdly other than to oolliot b&s taxen as aherged on the tax roll, togetherwith the yeneltyand intereatdue thereon,unlvsrs

thay go into the Dlatriot CourC and have a value pia0tba on eeOh pisoe or propeyay. as Uraoted in Artiola **73&5b. ”** . ,.._ .

Honorable Cpeorge

X. Sheppard,rags 2

Attaohedto your mquaat is a latter imm the Gotmty Attorneyoi Franklin County wbloh oontainaa detaiJ,ed ro&tal or the raota pertainingto the reduotionor the baaeaamantof the Lsme IznprmMmnt ClstrlotXo. 1 taxea on the unreador& propertyfor a **number** or yeers. YOU have 8180 enslose with your request IJ

oopy or the order or the Comlsalonera~ Court of FranklinCounty rr$uofng end oormotlag end r~asersalng all of the property leueted15 Lotae Imprcmaraent DiatriatHo. 1 of Tr~nklinGounty ror tha year8 lY30 to 1940, inolualte.

This departnentin oplnlonHo. O-13&2haa dlaauaaad lo clstall

the oiroumatanosa

underwhioh a aommia8ion8r8’ Court wuld be euthorize.ed to wke a reaeaea&&mt undar the teama ad proiiaionaor Artiolr7316, 7347 of the Re7iaed Civil Statute8 or Toxba. In the OpiAiOn referred to w ha16 that an invalid l amam6wat

, aa that term ia used and oentaplateb in **said AT+**  iole 7346, aupra, went M abaemmont shiehw8 TOM lb inibie bsoauae of non ooxepllanoe ulth stetutoryrw@.ramenta lUFNIUtLtliw the aaaesamrnt or one whioh wa JM~O frautktlently or aar in whloh a rundaamnbally wrong schemeof aaaeamaaat WI aUiijpurd*. wo doaire ~00

quote tither trasl oplaionDia.

O-1342 when it ia said I
VMs the opinion or Jude (?-harp, in Sate we. Nallet Land (rCettle Co., 88 3. W, (2) 071, w quata aa r011aw*:

*‘The rule haa been repaatedly l nouaoed that, in the abaenoe of frmd **or** ille$slifiyr thi aotion oi a mard or Equaliaatlon upon a paHi-, oular amenwent ia final;an&, furthermore,that suoh roluationwill not be set l afdo raerely

upao a ahowlag **that** the i?mme Ia in fast l

xaasaite. fi **the Bamd**  fairly aad honestlyendeavorsto fir a ra3.r and just valuatlm for taxing pumwma, a tiatake **OLL**

Its **part, unbr**  auoh o~rotm8tbnoe8, la .notsubjeot to review by the Courts. Toter 85d PeoZftio

Railwoy Co. ~a. City of El Paso. (Tes sup. ct.1 e5 S. Gs.(2) 245$ Rowland~8. Cfty of Tyler (~Tex.

Oom. Ap.) 5 9. W. (2) 7568 I)rusadan ~8. Baker:, (Tex. **Corn..**Ap.) **229** 3. W, 493~ Duck 78. Reeler, 74 Tex. 268, 11 S. K. 11113 **5Rata** ***a.** Ohioago,R. R. k D. Railway Co. (Ter. CO& Ap.1 263 s., PT.249; Sndap Lake Iran Co. va. %1korie16, **247 U.,**  **E.** 330, 38 Sup, Ct. 495, **62** L.ed. 1354. Xowevtm, the rule has been daolarodthat if a

### 858

Boeril ot Zqualiastioaadopts a method that lu lllegf11,

erbitrary,or rurrdaslantslly wrong, the desiaionor the B@erdmay be attaokedas4 mot aside,I ' *Other oaaas use the languega that 'aa II, gooeretl

rule, the deoiaionor a Board or Equalizetiaa upon a partiouhr ssmQmment, in the abmme of fraud a- irragulwrlty, i* oaulurr~ite.~ Port Arthur Inbepandont%hool DlatrlotVB. Bawr, 64 6. w. (2) 4l2r NOdsrland In60 ondent sahool Distriotre. Cartor, '?J E. W. (2

P 935. When ma uad the words *final*and *605oIQ8iye' ~oaa t&o aam thing. The talus or the properBy (18 tlxed by the Board of Equallaationis me adjudlaata, subjeoto&fly

to kiag sat aside for l'rau4 OP the sUoptlonof a SrmdamimtaUy wrong methdl of aa806f2nflnt."
In vlou of Wte rorogolng8tatersstof th4 lmw II, now grooemdto examine the findftqga ot the Ud~elo~~a' court in ita ordor in whloh itl ttompt8 to em001 oo$glnal l aawmmntr aad reas8osaMu proparbyon the unreml~d roll8 $a@&& In L~YW Improvmant Iilstriot No, 1 of X%mk%in Gounty,

. The orhr of the CourtprmiQe6 ona ef the man& for tho rrm8mmmen8 to k 06 f01hfB:

*At& it appatringto the Gourt that thora war adopted a fun&afwntally WFO~~ amthod of laoaaa--able Claos~ tir%apPaI'd,PaiP b

ad bo me o? the fastanoaain wh2ah the Oostrlra ha~a )J&M that a Ooqxiaelonora* Court oould cot asldr a ?omar l omoa~ arnt on the p;rounds that bhe sama WPU isvalid. Ifowov.~, wa think that the order showo et. It8 fsoe thet the CJourt baaa& it8 findIng that them waa~ *II ?uhdaaan%ally

wre~~.mathM,o? aaaosments' upon the Zeot t&t the tax ameaaors for the pub eloren pare had nuda no lnooetig/atIon Ink, the true ral~a o? the lards In the Levee L'iatriot, hod not boea upon the same but hetd

merely oopiml the uaronderadrolls ?or tha pra**ooadlng** yeerra

and that the asaaaaur had neror submittedthe unrondax+rd

llsta for the alevenyama to the Ccnmaiaalonorm* CouH so that It oouU pa08 upon and apgroto the aam. Wa hare been uaablo to rind any autihortty holdding that l

uah uaxiaalono and irrogularllaIoa rondoPrdCho aamrreaMntInvalid uader the rules already stated Ia this oplalon. Wo proafrom tha faotm glren thati tho unrondond tax ml1 we8 a~bmlttetl to tho Umumiaaionor#~ Go\trt ?or oaoh oitha l

lovoa yOar8 *miOh it f10W seeks **to Z8aB808fd**  **ati that**  **S8ld W.ndonb**  **rolLa,** to? eaoh o? the eIevon yoara, ware apprtmad,raapoob lrol;l,

**by** the WvmIsalo~~ra* law. Court in the mannor mqolmd **br** In Chs O&U of HaJmoavs. F)Beta, (Ct. Ulv. Aps.) gg 8. W. &OS, an sttaokwas Bade upon an asmaameat vi&em lo warn 8howa that,the Wats o? uarandorodpropartTtJ won tot mado up **by the**  amaamer and %elltwt~dte cha, Comalaaf6~n* aoar$ tcrr 

### l ppeotal but that atmhpropertywws ahown QI-I the uarea4onb tax rolL whIoh was approvedby the Q~~&~aloimra' aourt alttlng oa~a Board o? Equaltaatlon. fn heldiau that the om.Iaalcm

an tho per8 or tkr ataamsor anQ oellooterte 8et in the mmixtor indioatod

did riot lmalideto the eaaoamoat she oourt sallr

“?Fha mfa*aem ulr00*1Rg the Os;~~rn03 to list the umandarod propertyand aubmIt It to the beard for approvalbetoroplaalae It oJ2 tbs tar rolla, we am 6r the opln9on, waa2~t E-W& a ,lagal right aa 6he:t

e failure to perfom it would mmber tha eaMatlmsnt rold."
Prom what we hare aald It follows tixt It ia auf @nIun the tindin& jWi 8teS8&,end fo~na by the C~eslo~~~fm' OQWC;, aa% appearis($

in it* order, la no*, on it* faoo a arir’ioiuhir baa18 upon whioh to render the pzovlow eaae~splaute 3.WalId
aa 8 arsttsr or law,Wo next bcnsiderthe socon fLn4ingwhich the Oosrt

reund a8 a beds **ror** oa~eellliig the previous4a404s~~nt4, **rhi4h m4d4**  **es roiim5r** 

**7$4t no**  **assess*6** **r4lu4ti6n of**  sold **unrsnd.r*d** propsrOyhes been aukinltted te the OEmrmiaeloners' Uourt sittingas a Board of Bqusllsstlfm, which was DOt iB W%iPliMOe With AdiOl4 7m6 Or the R4tl44d

**or** OOUW~;,mtlaie 7206 **or** the ROV~H~ civil **DMMOB** 

### or %x~B, 1925, reqnlns that the Oomiesloners* Court pm8 upan and sppr0re th0 IUWDB~WO~ **ttix** roil **44** a **p6reqoi4itb** 

### 0r th0 ~4liditr or 4 tCs* letr. i?~~~ver, ircm the last psrt 

### or ths above ppote4 prcnisfan**rrtm amid** or&or there is no **finding** thst the Barr4 a4 tmt spprins the umenuelv4 tax ml14 r0r the slswsn nspeotlva yews uadsr **eonsi4erstion** nor thst esoh or ssi4 sn**roadwad** tolls rOr eaah respeatlvsy-ssr bo19 the sifidstitor **the 44~o~aar**  **4nd 001140ww**  or **tsr44 or**  **Fr44klin~** **coa*y** **44 r4-**  **quird br**  **low.** Under tho hol4dtag ai Iis- vs. State, suprs, ~4 thak that th02-0 is 90 **tinding** in the **caari40h0r4~ a0m**  order, on this gound~ whloh we@4 render the pretieusss~~ssmn84 invttua **a4** 6 **884tter or**  **14~.**

prcm sll that we hsm ssfd, we am or the o Inloo, ora you ~3% se a4vlsod, thst the 0r4sr or tie e~maiss 0~0~ 1 c6tu-t **or** menUin umn8g dsted Ootowr 29, 19&l, pwpopting to esnool the pmtimm 444ea8mnt on 411 unrsnt%endlsbs in LOVOO **fmptoPemnt Distriot**  Ro. 1 **or** rmnlur~ Couatf r0r slevsn pars, be@anla(c with the **yeam** 1930-1940, lnelustvs,**46ss not**  show the proper legs1 bssis to render previous sssesmenbs, **ror** said pm on eai4 property,invslld end thenrere **subtoo% to**  **be oanoolls4**  **ma** rcr44seeood **In** the **maimer** attenipts4.

**Yhis** aapartment rulbh **in opinion**  **Ioo.** ***l&62,** a **oopr** or whleh s.8

enolossd, that &tie14 73&I or ths Rstlsod Civil Pitetutes or **Tex84,** 1925, **only eubhorie4id**  **the Beiwal44i01~~m**  **’ court**  **to** oomct **or** Mat400 value0 or previous 4444samsat4 in lnmtrnoeawhere nuoh ortginelroseaasmntt were V&d. ?herefore, we bsllove,~th4t under **said** *fnlonWo. **O-U+62 pntl**  **opti** ion No. O-1342, ***pies** ot eeoh 0pia:onan~lssad,an4 **the** rathsr authorities

heseifmbarerefemrb bo, the @ame r&lee withHonerabloGeorge if. Sheppard,Psga 6

rsforeaoe to what oonstltutes an invtilid assessment, under the prorl4i.o~ or Article 7350 mpre, would be t!iosesgpli-

,. oable .to artiolea 7316 sn~i?34$, supra. In other words, the Ctmml44ione~r4~ Court, mist rind that the ori(plnal assesamntlr are invalid.ror my one or the remsons heralIllrbovo given berore said a.44eetniiente oan be osnoellad and the property rea84048ed.

In our request you have speoliioslly rerarred ~8 to the f

prmis one of Artlale 7345b, of Vernon18 Civil “tetutoa of Texacl, end asked our opinion U? 4414 ArtlaTe and the~prooedure therein authoriscdi6 z-iot the oe 7 remMy whloh Is avsll4Uo under the **oiraumst8noo4** r0un to exist in Leroe Improooment;

District X0. I 0r mmklln County. or oouawe, that Alt1ol.e

or the statutes oontewlstes tho tixlng or an safud~4 vslluoat the tiae a tax lion is foreolos~d in a Oourt oi oompotent jurisblotion ror delinquent texos due on proport~. Ii suits were riled on 011 the pleoes or property thrt sro delincpont,, then, under said statute the Wurt wauld be sothoriro4 ta beer evidsnoeand to m&o a itiding and rkx,rtbo 8alidg0a vsilus (rBol'the time or the trial. go,40 lwt klion, h-for, that tho prooeduro44ttbori404,la Artlelo 7345b, 8upm, 14 ma sv8114ble romo4y to hewe 413lnvslld l 44044m0nt n4uoo4. 

### It ~enl~~prot1dO4 r0r th6 Dist~lot Court, in whlsh 4 

### suit **r0r** the oeu8otlcm or 40linqu04t tsxes fs pen+ig, to fir sn~44- **Judged**vslus et the time dudgwiib is ronboxed, tar tho pur~,~so or l **4t4bu4hing 4**  bsuls rm the l otharire6 tar :4410. ~Ii t&4 444e4sluatr are imsLid,'rar any 09 the re44ona 8lreadydlsOUBU~, thm rr believe that ypn 4 propr rindi ti4sion0r4* Oourt prvstmnt to ei6hor &tiOlos 73 3 **by** the Corn--

suprs~ then suoh inralld 4e4st34sum~4r4;r be esi~O& %'&e propertyruassesaed in the a+er pforide4 in ssld stetutos.

wo trust the in this rasnner us hem fully answered your fnqnlrll.
Yeurs very tmlly

HMeMrmp snol.: op.tnmione Has. O-1462 antiO-1342.