OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN

Bonorable Campbell K. Ford County Attomuy
Ei Ez cz

,

Dear Sira

r's court otiewd valuation of all In ~tho aesemmentr.

The Board of Bquallgiving.notloe to the properaidng oi v8luatlon. Can the and Collsotor oolloot the l.nomssed tad IS not, oan he oolleot the tax aa it vas valued for lg42t
'b. The Commlrrloner~oCourt in 1932, b7 the eam methods, ordered the valuation of all - real estate out lO$. Thin vat3 done, and the propert.7 decreased in valuation br 10s in the ~OWMIIImento by the Tax Asoessor. There vere no objeotlonsHonorable C?Jnpbsll K. Foti, Page 2

by the property ovners. The propertyhas been rendered since that time at the value plaoed after the lO$ cut. 3in00 the lO$ out was lllegal, can the Comlaalonerls court nov have the property **assessed** at the value placed on it prior to the time of the 10% dearease? %y oplnlan to the Comlsrionerlm Court is attaohedhereto.
*2. In Hay, 1938, the Ccamlrsloner~r Court ordered an eleotlon for the purposes of voting on a bond lsrue on the entire county for the purpose,

of the Conatrmotlon,malntenanoe ana operationof roads in San Saba county, nedng la said order mane speolfloroadm and bridges among which was a~brldge over the 9 The eleotionwas valid and parsed. Bonds were’lasuedand sold 

### for the 

### purpomea stated io the order for eleotion and ballota. Since the eleotlon, the oontingents upon vhloh then bridge mentioned in the order for eleotlon van to have been built have not been met and the bridge will not be built. Does the Cosanlsaloner’sCourt or the Ccnnmiseioaer for that pwoluot have the authority to use iald money for improvement,

building, etc.,,

of other roods la that preclnat, or must the money be used for paying off the bond6 lsaued~for that purpose? Xy opinion to the Camlaslonerla is attachedhereto.” court

“TO THE AOI’IO~ COWISSIO~‘S COURT OF

BAN SABA coum!Y, TKxABt ‘QUEBTIOlp:

May the Commlsmloaerla Court order the Tax Assessor to make a blanket raise of the valuation of all real estate In this &Et by 5$ in the amseaementrand colleot inoreaae without giving the owners of the * .mal estate fomal notloe?

# I Honorable CampbellK. Ford, Page 3

"The opinion of thin Offlae Is that the Cmmlaaloner's Court haa no authority to authorize such a blenket raise In the valuatLon of the real estate. Aa a matter of polio the Cannalasloner*a

Court ray aak.that the Pax $8 - aeaaor vslue all real eatate at s more than it has been valued in prior years If' he finds that the property haa a greater market value than th6 value piaaed on it by the aaseaarenta 

### of prior years. Article 7185, Vernon'r ~nnotated Civil 8tatutea. 1925. The 'pax Asreoaor PUJ 60 value property, give notice to the ovner of the property, and refer hzl.m to the Board of Equalisatlon. 

### Or the Commiaaioaert6 Court sittlng a6 a Board of Bquallcatlonmay raise the value on real ertate if they find that the property la not rendered at its falr market value by giving the owner notloe thro h the County Clerk 05 the raise. Article 720 , Vernon'8 3 Am. Civil Statutes, 1925.
"This offloe believes that the blanket raise of valuatkon of all real eatate would endanger the collectionof any tax upon the property. "QuXBTION: Can the lO$ out given in the valuation of real estate in 1932 be replaced by an order 

### of the Cemalaaloaer@aCourt l lnoe said cut was not done aa authorizedby the statutes of the State of Texaa. "This office believer that although the cut In 1932 vas not properly authorized, the fact that the property vaa ln 1933 and every year slnoe that time assessed at the value of 1932, and In acme care6 raised or lovered, doea not permit the CcmmlaslonertaCourt to rescind the order giving the out or to jurt replaoe the value of 1932. This office believea that the renditionsmade in 1933 6nd subsequentyears have estopped the acumlaslon

### or's oourt from ralslng the valuationby pds- _ oindlng said order, and that the valuation oaaHonorableCampbellE. Ford, 

### Page 4

3 p raised aaoording to atatutea at thl.0

. 90 5EOxonABL?s comassIomR'8 COVRT OP

3Mw3A00lmlT,TxAar
L aQUZSTIOXt hy the QaQPlaalonerof Pret olaot lo. 2uae thewaey ralaedby selling

OS boa4 Issue tar tho purpose of building a / 

### brim aaroaa 

### the Qolorado $lver at lorthveat # for tha building 6tha lmprovaeata of roads in i thatpnolnotvhmtb bon4 laaua vu totad i upon enA the brldga 

### over the Ooloruh~

### River I vu l

peolfleaaa

8putof tha us0 of thoband [ laaue la tha 

### ardor of l lootlon,notloe of lleetlon, eleotlonballots, and the retunu o? tha eleotlonT !, < .'The opinion of this offlo* la that vlkara

86 in this oaae tha 

### orderof rleotlon 0x3 tha band laaue, aotloe of l lootlon, eleotlonballots aiatin0tl~ stated that $lO,OOO.OOo? the bond laaw was to ba used Sor the purpose of building a brld@ wroaa the Colomdo 

### River in 

### Horthveat

OaawmL$y, tha money mat bkuaed for that purpose and for no 

### otherpurpose. The Saot that the order ?or eleotlon, l to., alatinotly stated that this awuat of the prooeeda OS the sale of tha boada vu to be wea ror this purpoaomade a ooatnot betvoen the eleotorate ma the Ccmmlaalowr~a Qourt (W?lght v. Allen, civ. App., 257 su 980). Therafom this money murt be used to ereot a bridge 

### or wu3kha Into the treasury to pay of? that mayor thebonda."

vo are of tha oplnlon that you h8ve l ubatantlally
dated the lav in your oplnhn to the Ccmil.aalonoral.Court of your county upon the matorlal quoatlona involved. Wo ah&l, hovavor, state our naaaha in support of this OoBOlU-

.

.Hanor8bleNmpbell K. Ford, Page 5

Ylthout oovering the rotters ln detail, they ara briefly as r0imf6t

The 

### propwe ovaor la uoorded the right, aua it la primarily his au (Art. n89, V.&O.& "3, to raador his property ror tu8tion ; rooordlng to the nuonablo mah m kot 

### valw at tha tlw 

### of auoh renditlanj ii th6 Aaaoaaorla aatla?ledtlbat

the value is belov the ouh narkot value, he shall plaoo,on arid randltlon o3 oalto ty the rauonablo ouh m&sot v l aoh pieoo of pawpa-. w, ii no market v&w, the raal 

### or,

lntrinalovalw, of auoh property at tba fiu of auah raadltlon:ii tha ewaer is not l atlaflodrith tha valwa‘tbw proposed bytha

Aaaeaaor, tha



### omaormay

ha*0 l

### ttwho4 tohi* readltlom l ~awo ra l tatmont 7 to ba nferro6 vith his raull hir, a ion to x6



### portlaghla rubditlon, OaPlraloaora~ Oourt (Bomd of huallzatlon) aad tha o ourt shall 

### hear l

vlbencw'and do~aine~t~v~wuofJIIlOarJl,~inr~~ valw the &aeaaor 

### or the oourt shall take into aooouat what raid proport zloJ3tha ,wxt L 00ula hwo beon sold for uty tiw rithb l s.2 

### Son the firstday OS Jumary (Art.Tell, V.A. 0.8.). Ar$loZe 7212 V.A.a.8. deilnoamora ddlnite4 tb pr00crdore to b r0n0~0a w th0 Borrd or Bqtllcrlisfbtion irr 0arrySq out tho purpoaea 0s tho pro0

““e Ire1010 72u. uo think these art10106 0s the statute, oona rulag thm to daal~vlthmadltloaa made by tha omar of v&lob ha at aE ther,
timeahaa notloe and an opportunityto ba h4ard. By ths oxpress terns of Artiole 7212 V.A.C.S. auoh datemlnatlon Es to value by the Bosra 0s Bquallzatloa la rimi.

It ~16fUrthor provldod unaer oertaln oondltloaa meathneil la Artioloa 7X+2-7193 V.A.C.B., naaaly vhea tha property 

### owaerhas nfiiaed or nogleoted to 

### renderhla propertr 

### or to t&a tha oath praaoribaa in Art1010 7188, tha &areaaor shall fix*

the valw aad wko the 8aaeaawat.
Thls brings us to tba autlea of the Oazmlaalonera~ Court ar a Board of Equalizationprovided for ln Artlolo 7206 V.A.C.8. The pertinent mectlonawe quoto as rollova~

"1. They ahall oauso the aa8eaaor to 

### bring before them at anoh meeting all ~+ld aaaeaaaent llata,

books,

l to., for lnapootloa,and so* 

### thrt everyporaoa 

### has reader04 his 

### property

at a fmi?Xanozuble Oawboll **K; Ford,**  **Prgo** 6

aarkot value, and shall hsvo powor to read 

### for poraoma,

booksaad r& p-8, l ruw, to alfoar md Qwllfy
K **aaoe** the ~81~0 

### or awh roper

, andtolovor or nlao tho nlw an &a aaato~


### '2; Thor w iwo peror to aorrut oxrora In uaoaaod8.

-
_ -

y5; Wenevor,aald board shall find it their

In tha oountr, than l-qpeatlng a 

### wvlttenor 

### rlatoa **not100 La**  **oaah**jwfioa~a-pnalaet, **ona of**  **WI3 ba**  **at thmoourt**  **houao qeoe**  **ShEuat**

2lnae yuurawatlandeala ~tiththopoworto ralao ralnatl~, whether it bo by tho Aaaoaaor **or** thm Bomd **of** 

### Bpud.lmtl0n,uo oao to uuwoP fauc Chat qwatlon~

The Omnlaaloaera~ Court as l wh,ha8

a0 authotity, as you oorreot stat0 to lnatruot the Tu Aaaoaaor to aa6066 all p2 ory5$higherthanrendeqd~ablankotin-

Y oreaao 0r , **or** 

### at any other valuation. rna00a, thorn is a0 l awWtutla arl **or** l tatato ry

l uthOr%ty l

utho rla~

thaOamial lcmeraa Mart to &to say lnstruotianmto the Tu **Aaaoaaor** by blank& order **or** othervlao to raise orlovor valwtims~BonorabloOmpbell~. Ford, page 7

If th0 dtI0n fixed w th8 kxp8mr, 0~ by the Aue8ror, lihen, undor the aondItlon8 pnrorIbed bp 8t8tUt0, th. ,&8U880? 18 8UthOCidti t0 fix th0 Y&h8 Uld uke the u8e888Wxt, It 18 propo8ed w th. BOu’d of pclruli88tiOli t0 llki8e tb0 Y&W Of 8UOh renditiOU and 088e88- ment, It out ualp be done after due notloe to the t.ucpe~- or or proportf owner 

### u provided In Ileotlon 5 of Artiole 7PO6 noted dove.

It 3.8 obrerved that by 

### foroe**of thI8**  8tatute the OOLtIk~ OlWk i.8 **required** t0 &Ye t&3 ~l'8OZl VhO8h UIe88- Rat Of hi8 of Kqwliut P?Op@l?~ ii 8OU&ht t0 be rcri$Od bJ th6 baud

on vrltten notloe of the intezitlon of tha Board ln the **PreRlu8.** the **Ruaner** or rervlee or 8UOh notloe i8

I not provfded pad ve think the law 10 tb8t rhare no 8eOiel

~&hod Of 8e?YiOe I8 8peoified,pe?8OIAd nOtiOe iiOOnb~-

lb0 31 Texas JurIaprudenoe, Qa5puly 1. noc1uro 239 8.V.
t n&lot, be in rrlting RU8t be permwl. Auy r othod

of penonal

notloe,

l ltber bp mall, semioe by the **8herIff** or oomtable, or by a Oitl8ell; 18 h.Otl? O~iniolr 8UffIOiOnt If It @00-l purpore of perwm8l rervioe.

it 18 8dd in tb8 **08U** Of 8Wflill.g Y8. 8Ui &tOltiO 39 8.w. 918 bp the 8Up?8W cOU?t **U** fOiiOV8C

**%i8 8tdtVa8**  broughtbf th8 oitp of &n AntonI to zwoover of WIllIm HoeflIng oertain tUe8 U8e88ed at hiR **iOr.** tb8 fi8Oti TW emJLlng Pebruaq 28, 

### 18% He did not 

### render
de:tU l

**88&880r,** plld Va8 vol\ud w th&,Off-

. Flu ‘board of appeal end mvirlon, vithout giving SIR notloe, dnoruud the v8lu8tIaaa of **oertaln pal%elr**  or **hi8** real ertate, but left tht plaoed by th8 088e88Orupon Other paroelo,Honorable CampbellK. Ford, Page 8

I 88 veil as that put upon him personalproperty, untouched. The oitp reaovereda jument In the trial court for all the taxea olaimed by Iti that Is to any, It reooveredupon the baslm of the lnorearedvaluationmade M ‘the board 

### of appeal and revirlon.’ Upon appeal to the court of 01~11 appeal6 that judgnentvaa reformed,and a judgmentvar given for the city for the taxes upon the property only VhIoh had been valued by the uuuor, end upon vhIah the valtitionhad not been inore88edby the board. On appeal to the oourt of olvll appeal8 the contentionof the aity vaa that under the oharter of the olty, when propertyva8 unrendared, vhether the ovner vas knovn or not knovn~ lt wan the duty of the a88es8or to list It merely, and not to value It, and that the raluatlon :: In the first Inntame was to be fixed by *the t board of appeal and revIsIon,~and that, there

### fore, the valuation OS the assessorvas without effeot, and the board had the paver to value the propertjwithout notloe to the ovner. The oourt 

### of civil appeals,hovever,held that, where property In the city vas not rendered,and the ovner vaa kDovn, It was the duty of the aa8e88or, not only to list It ln the name of the owner, but also to value It for taxation,and that the board had no power to increase that value without glvlng notioe to me owner. We oonour in not opinion

. . . .”
fotloe to tpe taxpayerand hla consequentright to be heard la a necesearpprerequisiteto the jurlrdictionof the Board of Equallzatlonunder the general purpose of ‘due process’,but momover Is 8peOifiOallprequiredunder the express terms 0s the statute. Highland Park Independent 8chool Dintriot Of Dallacl County, et al va. Republic IneuranoeCoolpany 80 S.W. (26) 1053. It follovr, therefore,that the blanket order of the commls8ioners’ court of San Saba County ralslng the valuatlone five per oent on all propertyvlthout written notioe to eaoh lndlvldualproperty omer, glvlng him an opportunityto be heard Is void and of no effeot. Propernotice not having been given, the Board was vithout power, jurisdiotlm, raising the taxpayersvaluationaby the method proposed 80 as to effect hie llablllty for taxes. I!xonomble CampbellK. Ford, Page 9

If, hovever, the **taxpayer** capuleroen In an inorea8e In the valuation of hI8 property * or mor8 and make8 It hia renditionhe vouldbebound thersbysnd It would oaustltutea leg41 be818 for the a88ewaeat and oolleotlop0s hIr taxe8, and thir **regardlers** of **vhether** he had preview WtIOe Of the ?a180 or not. But If the b?UpayW doe8 not rdopt such XWI80 in YaluatIOn a8 ht.8 rendltlan,notloe and oomequent right to be tird befor4 the Board 

### 0s BqualIsatIan 18 8 neoerrary pnroquisite for th4 Ebrrd of Bqu4liratI4nto raI8e hi8 **read&** tiorl; In rush ea8e If the requirednot109 b4 not gIvenlr, the rendition We by the taxpayer or by th4 as8e84er under ths oondItIon8authorizinghim to fix the value snd 888088 aOOO?dh&, Y0d.d aaMtitUt0 the legal bs83.8 for the l 88e88mentand oolleotioaof his tares. Eofheln8 v; city 

### or 8an Antonio, **Iuprai**

We **deem** It equally true from wbrrt Ye h8Ye **8ald** above that any order 

### 0s the oanmI88lonera ( oourt reioend- I, i.ng th8 blanket **order** of 1932 nduofng the valuatl~~~of all r8al l

8tate to ten per oent would b4 YoId 4nd 0s no effeot a8 a netbad of restoring q valu8tIon8 48 488u8- aentr for th8 present **year** of 1913. In ge;81tl;r 8tatut.e prosreribel tha method 0s fix 3 vhIah tXUe8 are t0 be 488e88ed and 00 **eoted** snd thi8 Bethod, in QU? epinion,vould be 48 equally invalid 48 the fir&

We aou pa88 

# to 8000&i QIe8tiQIl vi.th lyt8- 

# t eot to the authority'0s 

# t.r**OC4lWi88i ’** **%W?B ’**  **OOlll ’** **t t0**  **pI(I** an4 money voted for the emotion of a brldgo for other ImproYement8

nOtIpeoIfI4all~ inuludedin the SO? vhloh the bond8 vere voted; Your 4dYioe to YA8fzb mi88iQMl-8'OOUl't 18 OOr?Wt ud YO do IlOt deem it MOeIe ttpoa It and the authority olted by you, en 25-f

8.Y; 980, 8mO?t8 YOUI! pQaitiQn.

We trust that the obave answer8 your pue8tionr.i

LPLrff