Honorable Joe Resweber

County Attorney Harris County Courthouse Houston, Texas 77002

Dear Mr. Resweber: OpinionNo. M-114 Re: Whether a County TaxAssessor is authorized to require a taxpayer to use tax rendition forms prescribedby the County Tax Assessor in rendering property for taxation.
In a recent letter to this officeyou have requested an opinion in regard to the above referencedmatter. 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 transmittedherewith, in assessingboth real and personal property for taxation, Mr, Smithhas indicated that the forms were designed to fit filing cabinets,microfilming equipment and storage facilitiesusea 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 securingyour opinion on the follow$ngquestions:
"‘ 1s Can the assessor require the taxpayer to use the forms prescribedby 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 .CivilStatutes,make provisions for the assessment of taxes of taxable propertyby a Coulity

TaxAssessor and set forth the assessor's duties in relation thereto, Article 7184,Vernon's Civil Statutes, requires that each personmaking a rendition of propertyunder the assessment laws subscribe to the oath or affirmation set forth in suchArticle and further provides that the oath or affirmation wq i O shall be written or printed at thebottom of each inventory D O -" Article 7193,Vernon's Civil Statutes, provides that the TaxAssessor 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:

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. "5. Prescribe and furnish the form tobe used by all persons in the collection of the public revenue and the mode and manner ofkeeping and stating their accounts. "6. Prescribe forms of the same class,kind and purpose so as tobe uniform in size, arrangement, matter and form."
'partthat:

Article 7336,Vernon's Civil Statutes, provides in

"The Comptroller of PublicAccounts shall prescribe suitable forms tobe used by theAssessor 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 thisAct."

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

Article 7210,Vernon's Civil Statutes,requires Tax Assessors to use the forms providedby the Comptroller.

Article 1656,Vernon's Civil Statutes, inreferring to the CountyAuditor, 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 othermoneys, ,and themode andmanner ofkeeping and stating their '.accounts, and the time,mode and manner of making ~~their reports to the auditor, also the mode and ~. 'mannerof 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 feebill law. He shallhave power to adopt and enforce such regulationsnot inconsistentwith the constitution and laws, as he may : .deemessential to the speedy and proper collection, checking and accounting of the revenues and other funds and feesbelonging 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 othermoneys, and in the disbursement of.all funds, and shall prescribe the mode and manner ofkeeping and stat: ing their accounts,which forms shall be so prepared, as in the judgment of the Comptrollerwill 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 financialrecordsmay be prescribed, the Comptroller ishereby 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 CountyAuditor the power to prescribe forms to be used in the collection and disbursement of public revenues. A careful reading of these statuteswill clearly show that they'relate only to forms to be used by the County TaxAssessor and other public officials in the performance of their officialduties and do not in any way relate to individualswho may be rendering their property for taxation.

We are unable to find any statutewhich empowers a County TaxAssessor or any other official to require a taxpayer to use any particular tax rendition form except that the person making the renditionmust subscribe to the statutory oath (Article 7184,Vernon's Civil Statutes).

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. . e the TaxAssessor-Collectorhas no power to control the rendition of propertyby the ownerhimself 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 prescribedby the County TaxAssessor in rendering property for taxation.

CA MARTIN ATT&&GENERAL OF TEXAS

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

Preparedby 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 LEGALASSISTANT