Honorable Joe Resweber 

County Attorney 

Harris County Courthouse 

Houston, Texas 77002 

Dear Mr. Resweber: 

Opinion No. M-114 

Re: Whether a County Tax Assessor 

is authorized to require a taxpayer to use tax rendition forms 

prescribed by the County Tax 

Assessor in rendering property 

for taxation. 

In a recent letter to this office you have requested an 

opinion in regard to the above referenced matter. We quote from 

your letter as follows: 

"Mr. Carl S. Smith, the Assessor and Collector 

of Taxes for Harris County, uses certain forms, 

copies of which are transmitted herewith, in assessing both real and personal property for 

taxation, Mr, Smith has indicated that the forms 

were designed to fit filing cabinets, microfilming equipment and storage facilities usea 

by him. Mr. Smith's problem, in this connection, 

is that a few companies in this County refuse 

to use these formi and insist on using their 

own forms. Mr. Smith requested the assistance 

of this office in securing your opinion on the 

follow$ng questions: 

" ‘ 1 s Can the assessor require the taxpayer 

to use the forms prescribed by such assessor? 

II ‘2 . Can the assessor standardize the size 

and shape of such forms in order to bring about 

some uniformity in printing and storage of the 

forms? ' " 

-523- 
Bon. Joe Resweber, page 2 (M-114) 

Articles 7181a et seq., Vernon's .Civil Statutes, make 

provisions for the assessment of taxes of taxable property by 

a Coulity Tax Assessor and set forth the assessor's duties in 

relation thereto, Article 7184, Vernon's Civil Statutes, requires that each person making a rendition of property under 

the assessment laws subscribe to the oath or affirmation set 

forth in such Article and further provides that the oath or affirmation wq i O shall be written or printed at the bottom of 

each inventory D O -" Article 7193, Vernon's Civil Statutes, 

provides that the Tax Assessor may make his own assessment of 

property in those cases where he has been unable to obtain a 

statement of same from the owner. 

Article 4344, Vernon's Civil Statutes, provides in 

part ai follows: 

"Among other duties' the Comptroller shall: 

. . . 

. s . 

"5. Prescribe and furnish the form to be used 

by all persons in the collection of the public 

revenue and the mode and manner of keeping and 

stating their accounts. 

"6. Prescribe forms of the same class, kind 

and purpose so as to be uniform in size, arrangement, matter and form." 

'part that: 

Article 7336, Vernon's Civil Statutes, provides in 

"The Comptroller of Public Accounts shall 

prescribe suitable forms to be used by the Assessor and Collector of Taxes for noting thereon 

the payment of taxes in semi-annual installments. 

He shall also prescribe suitable forms for receipts, reports and for any other purpose necessary in carrying out the provisions of this Act." 

-524- 
Hon.,Joe Resweber, page 3 (M-114) ,', "' ' .' 

Article 7210, Vernon's Civil Statutes, requires Tax Assessors 

to use the forms provided by the Comptroller. 

Article 1656, Vernon's Civil Statutes, in referring 

to the County Auditor, provides the following: 

"He shall prescribe and prepare the forms to 

be used by all persons in the collection of county 

revenues, funds, fees and all other moneys, ,and 

the mode and manner of keeping and stating their 

'. accounts, and the time, mode and manner of making 

~~their reports to the auditor, also the mode and ~. 

'manner of making their annual report of office : 

fees collected and disbursed, and the amount refunded to the county in excess of those allowed 

under the general fee bill law. He shall have power 

to adopt and enforce such regulations not inconsistent with the constitution and laws, as he may 

: .deem essential to the speedy and proper collection, 

checking and accounting of the revenues and other 

funds and fees belonging to the county." 

Article 1656~. Vernon's Civil Statutes, provides as 

follows: 

"Sec. 1. The State Comptroller of Public 

Accounts shall prescribe and prepare the forms to 

be used by all county officials in the collection 

of county revenues, funds, fees, and other moneys, 

and in the disbursement of.all funds, and shall 

prescribe the mode and manner of keeping and stat: 

ing their accounts, which forms shall be so prepared, as in the judgment of the Comptroller will 

meet the needs of counties of different sizes in 

the State. 

"Sec. 2, In order that a modern and uniform 

system of accounts, properly suited to the needs of 

the counties in keeping their financial records may 

be prescribed, the Comptroller is hereby authorized 

-525- 
Hon. Joe Resweber, page 4 (M-114) . 

and directed to make a survey and study of the financial records, reports, books and forms now in 

use by the counties of this State and to make 

such revisions and prescribe such forms as he may 

deem necessary." 

The above quoted statutes give the State Comptroller and 

the County Auditor the power to prescribe forms to be used in the 

collection and disbursement of public revenues. A careful reading of these statutes will clearly show that they'relate only 

to forms to be used by the County Tax Assessor and other public 

officials in the performance of their official duties and do 

not in any way relate to individuals who may be rendering their 

property for taxation. 

We are unable to find any statute which empowers a 

County Tax Assessor or any other official to require a taxpayer 

to use any particular tax rendition form except that the person 

making the rendition must subscribe to the statutory oath (Article 

7184, Vernon's Civil Statutes). 

0, . . e the Tax Assessor-Collector has no 

power to control the rendition of property by the 

owner himself and has no power to refuse to accept the owner's rendition. s . .I' Weinberg v. 

Molder, 312 S.W.2d 393, 398 (Tex.Civ.App. 1958. 

errorref. n.r.e.1 

SUMMARY 

', A County Tax Assessor is not authorized to 

require a taxpayer to use tax rendition forms prescribed by the County Tax Assessor in rendering 

property for taxation. 

CA MARTIN 

ATT&&GENERAL OF TEXAS 

-526- 
Hon. Joe Resweber,. page 5 (M-114) 

Prepared by Lewis E. Berry, Jr. 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

Hawthorne Phillips, Chairman 

Xerns B. Taylor, Co-Chair&n 

Dyer Moore 

Vince Taylor 

Terry Goodman 

A. J. CARUBBI, JR. 

S?IAFF LEGAL ASSISTANT