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~o Court 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 objeotlons 
Honorable C?Jnpbsll K. Foti, Page 2 

by the property ovners. The property has 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 attaohed hereto. 

*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 operation of roads in San Saba county, nedng la said order mane speolflo roadm 

and bridges among which was a~brldge over the 

9 The eleotion was valid and parsed. 

Bonds were’lasued and 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’s Court 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 attached hereto.” 

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 amseaementr and colleot 

in oreaae without giving the owners of the * 

.mal estate fomal notloe? 
I Honorable Campbell K. 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 Bquallcatlon may 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 3 , Vernon'8 

Am. Civil Statutes, 1925. 

"This offloe believes that the blanket 

raise of valuatkon of all real eatate would 

endanger the collection of 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@a Court l lno e 

said cut was not done aa authorized by 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 Ccmmlaslonerta Court to 

rescind the order giving the out or to jurt 

replaoe the value of 1932. This office believea that the renditions made in 1933 6nd 

subsequent years have estopped the acumlaslonor's oourt from ralslng the valuation by pds- 

_ 

oindlng said order, and that the valuation oaa 
Honorable Campbell E. 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 QaQPlaaloner of 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 p eo lfleaaa 8putof tha us0 of thoband 

[ laaue la tha ardor of l lootlon, notloe of l leetlon, eleotlon ballots, and the retunu o? tha 

eleotlonT 

!, < 

.'The opinion of this offlo* la that vlkara 

86 in this oaae tha order of rleotlon 0x3 tha 

band laaue, aotloe of l lootlon, eleotlon ballots aiatin0tl~ stated that $lO,OOO.OO o? 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 other purpose. 

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 purpoao made 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- 

. 

. 
Hanor8ble Nmpbell 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 Aaaoaaor la 

aatla?ledtlbat the value is belov the ouh narkot value, he 

shall plaoo,on arid randltlon o 

3 

oalto 

ty the rauonablo ouh m&sot v 

l a o h pieoo of pawpa-. 

w, ii no market v&w, the 

raal or, lntrinalo valw, of auoh property at tba fiu of auah 

raadltlon: ii tha ewaer is not l atlaflod rith tha valwa‘tbw 

proposed b y th a Aaaeaaor, th a omaor ma y h a *0 l ttwho4 to h i* 

readltlom l ~a wo r a l tatmont 

to ba nferro6 vith his raull 7 

hir, a 

ion to x6 

portlaghla rubditlon, 

OaPlraloaora~ Oourt 

(Bomd of huallzatlon) aad tha o o ur shall t 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 first day OS Jumary (Art. Tell, V.A. 

0.8.). Ar$loZe 7212 V.A.a.8. deilnoa mora 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~vlth madltloaa made by tha omar of v&lob ha at aE 

ther, 

timea haa notloe and an opportunity to 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 ~16 fUrthor provldod unaer oertaln oondltloaa 

meathneil la Artioloa 7X+2-7193 V.A.C.B., naaaly vhea tha 

property owaer has nfiiaed or nogleoted to render hla 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 Equalization provided for ln Artlolo 7206 

V.A.C.8. The pertinent mectlona we quoto as rollova~ 

"1. They ahall oauso the aa8eaaor to bring 

before them at anoh meeting all ~+ld aaaeaaaent 

lla ta book , sl , to., for lnapootloa, and so* thrt 

every poraoa has reader04 his property at a fmi? 
Xanozuble Oawboll K; Ford, Prgo 6 

aarkot value, and shall hsvo powor to read for 

poraoma, books aad 

r & 

p -8, 

l r uw, to 

a lfomd a r Qwllfy 

K 

aaoe the ~81 ~0 or awh rop er 

, 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-q peatlng a wvltten or 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~ Co ur as t l wh, h a 8 a 0 authotity, 

as y o u oorreot stat0 to lnatruot the Tu Aaaoaaor to aa6066 all p 

2 

ory5$higherthanrendeqd~ablankotin- Y 

oreaao 0r , or at any other valuation. rna00a, thorn is a0 

l a wWtutla a or r l l ta ta to rl uthOr%ty y l uth o r la t~ h a Oamial lcmeraa Mart to &to say lnstruotianm to the Tu Aaaoaaor 

by blank& order or othervlao to raise orlovor valwtims~ 
Bonorablo Ompbell~. 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 o th o od f p eno na nl o tlo e, 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 088e88Or upon Other paroelo, 
Honorable Campbell K. Ford, Page 8 

I 

88 veil as that put upon him personal property, untouched. The oitp reaovered a jument 

In the trial court for all the taxea olaimed 

by Iti that Is to any, It reoovered upon the 

baslm of the lnoreared valuation made M ‘the 

board of appeal and revirlon.’ Upon appeal to 

the court of 01~11 appeal6 that judgnent vaa 

reformed, and a judgment var given for the 

city for the taxes upon the property only VhIoh 

had been valued by the uuuor, end upon vhIah 

the valtition had not been inore88ed by the 

board. On appeal to the oourt of olvll appeal8 

the contention of the aity vaa that under the 

oharter of the olty, when property va8 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, therefore, the valuation OS the assessor vas without 

effeot, and the board had the paver to value the 

propertj without 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 taxpayer and hla consequent right to 

be heard la a necesearp prerequisite to the jurlrdiction of 

the Board of Equallzatlon under the general purpose of ‘due 

process’, but momover Is 8peOifiOallp required under the express terms 0s the statute. Highland Park Independent 8chool 

Dintriot Of Dallacl County, et al va. Republic Ineuranoe Coolpany 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 property vlthout written notioe to eaoh lndlvldual property omer, glvlng him an 

opportunity to be heard Is void and of no effeot. Proper notice 

not having been given, the Board was vithout power, jurisdiotlm, 

raising the taxpayers valuationa by the method proposed 80 as 

to effect hie llablllty for taxes. 

I! 
xonomble Campbell K. 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 oaustltute a leg41 be818 for the a88ewaeat and 

oolleotlop 0s 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 Bqu4liratI4n to raI8e hi8 read& 

tiorl; In rush ea8e If the required not109 b4 not gIvenlr, 

the rendition We by the taxpayer or by th4 as8e84er 

under ths oondItIon8 authorizing him to fix the value 

snd 888088 aOOO?dh&, Y0d.d aaMtitUt0 the legal bs83.8 

for the l 88e88ment and oolleotioa of 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 

vhIah tXUe8 are t0 be 488e88ed and 00 3eoted 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