OFFICE OF THE AlTORNEY GENERAL OF TEXAS 

AUSTIN 

Iionoreble George R. Sheppard . 

Comptroller of ?ubllc moounta 

Austin, Texas 

Deer Sir: Opinion No. 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 

unrendered esreaaeanta and the 

o be oolleoteb thereon 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, together with the yenelty and intereat due 

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 

Attaohed to your mquaat is a latter imm the Gotmty 

Attorney oi Franklin County wbloh oontaina a detaiJ,ed ro&tal 

or the raota pertaining to the reduotion or the baaeaamant of 

the Lsme IznprmMmnt Clstrlot Xo. 1 taxea on the unreador& 

property for a number or yeers. YOU have 8180 enslose with 

your request IJ oopy or the order or the Comlsalonera~ Court 

of Franklin County rr$uofng end oormotlag end r~asersalng 

all of the property leueted 15 Lotae Imprcmaraent Diatriat Ho. 1 

of Tr~nklin Gounty ror tha year8 lY30 to 1940, inolualte. 

This departnent in oplnlon Ho. O-13&2 haa dlaauaaad 

lo clstall the oiroumatanosa under whioh a aommia8ion8r8’ Court 

wuld be euthorize.ed to wke a reaeaea&&mt undar the teama ad 

proiiaiona or Artiolr7316, 7347 of the Re7iaed Civil Statute8 

or Toxba. In the OpiAiOn referred to w ha16 that an invalid 

l a ma m6wa, t aa that term ia used and oentaplateb in said AT+ 

iole 7346, aupra, went M abaemmont sh ieh w8 TOM l b inib ie 

bsoauae of non ooxepllanoe ulth stetutory rw@.ramenta l UFNIUtLtliw the aaaesamrnt or one whioh wa JM~O frautktlently or aar 

in whloh a rundaamnbally wrong scheme of aaaeamaaat WI aUiijpurd*. 

wo doaire ~00 quote tither trasl oplaion Dia. O-1342 when it ia 

said I 

VMs the opinion or Jude (?-harp, in Sate 

we. Nallet Land (r Cettle Co., 88 3. W, (2) 071, 

w quata aa r011aw*: 

*‘The rule haa been repaatedly l no ua o ed 

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 roluation will not be set l afdo raerely upao 

a ahowlag that the i?mme Ia in fast l xaasaite. 

fi the Bamd fairly aad honestly endeavors to 

fir a ra3.r and just valuatlm for taxing pumwma, 

a tiatake OLL Its part, unbr auoh o~rotm8tbnoe8, 

la .not subjeot 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 daolarod that if a 
858 

Boeril ot Zqualiastioa adopts a method that lu 

lllegf11, erbitrary, or rurrdaslantslly wrong, the 

desiaion or the B@erd may be attaoked as4 mot 

aside ,I '

*Other oaaas use the languega that 'aa II, 

gooeretl rule, the deoiaion or a Board or Equalizetiaa upon a partiouhr ssmQmment, in the abmme of fraud a- irragulwrlty, i* oaulurr~ite.~ 

Port Arthur Inbepandont %hool Dlatrlot VB. Bawr, 

64 6. w. (2) 4l2r NOdsrland In60 ondent sahool 

Distriot re. 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 Equallaation is me adjudlaata, 

subjeot o&fly to kiag sat aside for l'rau4 OP the 

sUoptlon of a SrmdamimtaUy wrong methdl of aa806f2nflnt." 

In vlou of Wte rorogolng 8tatersst of th4 lmw II, 

now grooemd to examine the findftqga ot the Ud~elo~~a' 

court in ita ordor in whloh it l ttompt8 to em001 oo$glnal 

l aawmmntr aad reas8osa Mu proparby on the unreml~d roll8 

$a@&& In L~YW Improvmant Iilstriot No, 1 of X%mk%in Gounty, 

. 

The orhr of the Court prmiQe6 ona ef the man& 

for tho rrm8mmmen8 to k 06 f01hfB: 

*At& it appatring to the Gourt that thora 

war adopted a fun&afwntally WFO~~ amthod of l aoaaa- 
-able Claos~ tir %apPaI'd, PaiP b 

ad bo me o? the fastanoaa in wh2ah the Oostrlra ha~a )J&M 

that a Ooqxiaelonora* Court oould cot asldr a ?omar l o mo a ~ 

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 uaronderad rolls ?or tha praooadlng yeerra and that the asaaaaur had neror submitted the 

unrondax+rd llsta for the aleven yama 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 rondoPrd Cho aamrreaMnt Invalid 

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 HaJmoa vs. F)Beta, (Ct. Ulv. Aps.) gg 

8. W. &OS, an sttaok was Bade upon an asmaameat vi&em lo 

warn 8howa that, the Wats o? uarandorod propartTtJ won tot mado 

up by the amaamer and %elltwt~d te cha, Comalaaf6~n* aoar$ 

tcrr l ppeotal but that atmh property wws ahown QI-I the uarea4onb tax rolL whIoh was approved by the Q~~&~aloimra' 

aourt alttlng oa~a Board o? Equaltaatlon. fn heldiau that 

the om.Iaalcm an tho per8 or tkr ataamsor anQ oellooter te 

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 property and aubmIt It to the beard 

for approval betoro plaalae 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 bcnsider the socon fLn4ing which the Oosrt 

reund a8 a beds ror oa~eellliig the previous 4a404s~~nt4, 

rhi4h m4d4 es roiim5r 

7$4t no assess*6 r4lu4ti6n of sold unrsnd.r*d 

propsrOy hes been aukinltted te the OEmrmiaeloners' 

Uourt sitting as 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 snroadwad tolls rOr eaah respeatlvs y-ssr bo19 the sifidstit or 

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 pretieus ss~~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 1 0~0~ 

c6tu-t or menUin umn8g dsted Ootowr 29, 19&l, pwpopting 

to esnool the pmtimm 444ea8mnt on 411 unrsnt%end lsbs 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 

lnmtrnoea where nuoh ortginel roseaasmntt were V&d. ?herefore, we bsllove,~th4t under said *fnlonWo. O-U+62 pntl optiion No. O-1342, *pies ot eeoh 0pia:on an~lssad, an4 the rathsr 

authorities heseifmbare refemrb bo, the @ame r&lee with 
Honerablo George if. Sheppard, Psga 6 

rsforeaoe to what oonstltutes an invtilid assessment, under 

the prorl4i.o~ or Article 7350 mpre, would be t!iose sgpli- 

,. 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 prmis f one of Artlale 7345b, of Vernon18 Civil “tetutoa 

of Texacl, end asked our opinion U? 4414 ArtlaTe and the~prooedure therein authoriscd i6 z-iot the o 

e 

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 vslluo at 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 evidsnoe and to m&o a itiding and rkx,rtbo 

8alidg0a vsilus (rB ol' the time or the trial. go,40 lwt klion, 

h-for, that tho prooeduro 44ttbori404,la Artlelo 7345b, 8upm, 

14 ma sv8114ble romo4y to hewe 413 lnvslld 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 8lready dlsOUBU~, 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 

property ruassesaed 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 

anti O-1342.