jc

## 246

OFFICE OF THE ATTORNEY GENERAL OF TEXAS

**GROVERSELLERS ATTORNI?Y**  **GENERAL**

Bon. Chas. A. Teach &nautg Auditor Records Bldg. Dallas, Texas Dear Slrr oplnfon .lIo. O-625 Rea Under uhat

' * preseata for the the authority of the

preesnted to4he CoauUereoo~endntlon on aone two te, recommending to the

That the eaeeesa&ta Lnvelved are fQP>thc **$Z8rs**Eon. Chss. A. Toauh, page 2

(4) That in eech **case** the omer did not render the property for tmtioni but the a~aesament v&s made bf the Assessor; (5) SuCh 8esefimaentswer8 made by the Aseeasor in gd faith, t&m intO OfN8ider8tioD the esaesstd **V8heE** Of II~pmat&ng property upon auoh general infonmtlon **8s** he b8d;

(6) Apparantly, the e8m reeaon for the **~COIEmendB tion**  **by the**  **Aaseseor r0r**  **8** 08noell*t2on OF redpotion In the **&~~~B#JIwz&,S** vet3th8t the **88BeBUmntu** 

### vere excessive;

(7) The regul8rWy of the prooedukpwswd by the **ASlleBBOr** in maklng the ea8eaemnt Is not questioned;

(9) 2h8$ #e.tUes involved based &on iaid~aeaes'aWiatb &,&ec~~~~d&illxiqutmt before protest ~80 mede by the **~mx-4 i&8$**  **the 8mae~8@dS**  **w8re eWXiaBiVe.** 

**86** to **the** Goaniealtie;ra **.,Of ~%fJUti&+dBloni:-srang~Oli:~** **‘ ~~** 
equel.I.Ge,.and

eorrect.88sb8aY3nta and when 80 reai~Sa.~:.eq~lzed, aI@ ce'rre&ted;the M6e shrll be 8ppFoVed.'

,. Arldole 72x8, v. R. c. s., prevldes as follo!m
"The Assesisor of Taiaa eh8l.lsubadt-all the list8 Or'PIQ~rtg re@ered to hl.&prior to the fir8t **bland8y** in June ~tothe 308rd of siqw&sation **0r** ~WIIoOunt~.~on the first ~Mondayl.nJune .or **8q** ,soon~the~efte~ l#- PJriiblik;for t&&r inepaotloa, eppzWU.,.aorreq.$+& . or e@ItibZ8tiOIL kfter aaid Board ahall h8ve rs' the OOr*eoted 'wadapproved list of tti8blti@sop the ~~~stior,oi~tsxea ahell mooead to aaaeia alX+&e

## 248

fion.Chas. A. Tosch, page 3

Article 7223 V. R. C. S. providez:
"The Aesetsor of T6X6B ehall aft&r his list Of unrendered, real snd personal property shall have been examined, corrected 8nd approved by the Board of Bquallzation aa provided by law, prepare and make out his rolls or books of all unrendered real snd personal property listsdby him in the msnner and form prescribed by the Comptroller."
There are tvo ssseasment rolls, ths rendered and the uursndered, fixing tarsble liability, 6.1~3 if the **requlre** Ilu)nts of ths etatute 8rs folloved, one 16 just 86 valid 88 the other, and each oonstltutes the bada upon uhioh the Tax COlleCtOr prOCeCd6 to Collect the taxes 866e66ed ag8lnSt -the %wner. Article 

### 7253, V. R. C. S., provldesr

-. "When ang tsx collector shall have received the rtisessmsntrolls or book6 of the county, he shall receipt to the wmmissloners oourt for the same; and ~6ad rolls or books ahall be full and sufflolent ruthor- 'ity r0r said oollector.'toreceive and oollect the tsrres therein levied."

:.@e foregoing statgtes comprehend the dutlii and .. .Powera~o~~

theTax~Aa6e66or~8nd the Cosssl68ioner8Court, ~8lttingaa.a 308ml~r ~@28l~t8tion, in80rm 86 pertinent t0 the ~inq&ry'berors US. The deolslona 0r the Oomml6aloner6 @Xl%, Sitting 86 8 -8l'd Of Gqtii68tiOIl Within the PUPVieW or lts~.juriadiotign,in the 8bsenoe 0r rr8udor 

### orber p'8teXIt' v~0lstlona~~or

the Lsu, axe r-1 end not subject to ooU8ter81 btteok. Thla has long been the settled law of'this State. TVO rather reosnt cases namely, State et 81. v. Houser, SuPrem Court of TexasI 

### 156 s. Ii. 

### 968, aud Viokery v. State coo-APP.) 1% 8. W. (26) 760, so hold. We quote from ths fir@. case mentioned 86 follov6r

sour courta h8ve repeatedly held that the decisions

or tar:b0-8 in the m8tter or v8lu8tion an quS81-

4udi~L*5 in n8tIWe:'8nd, therefore, in the absenos 0r mud or other obvious violation of the 18w. **such** deoiaion are not subject to oollatersl 8tt8Ck. ,It h86 gh0 been held tb8t suoh vs.lu8tlonswill n0t be set aside tircly upon a shoving that the ssme are.in fact sxcessive. If 8 board fairly snd'honestly endeavor6 tO fix 8 just valuation for taxing purpose6, 8 mi6tako On ItS part under such crlrcumstsncesIS not subject t0 pBVht by the courts. A . .sBbn. Chas. A. Teach, page 5

The **jurisdiction of**  the COaPdn6l~6l~~ Court la defined in the latter port or.sea. 18 of euld Art3016 5, BUpP,?,, ti the idloving votiat

"The couuty oOmml86lOrw 80 aho86n, vith the. county 311-e an prualdlng oiflce~, uhall oompo~e the. .aounty

### oomal8rioners aourt.~ 

### and 

### l hell 

### ubrol’ae ruoh powers end jurlsdiotlon over all oounti bu5ln666~86 ia confarred by thf.8oonetltutlon uad the law8 of the. state, or may be hereaft6F 

### pmsorlbud.* (~has1.r ouri) 

### lie think, hoverer, &here i# an axprem llmltatlon upon the juriedlation 

### thuo .oapierred,that 16, It met be *county buaines8." 

### menl otlng Wlthla

the 

### 8OOpe

of the jurlediction thua conferred such j-t8 import *eritJ, and are not rubj6c-Eto oollateral attaok.

In a former **option** of thle **depurtadat,** iio.f-2912; what constltutee noounty buaine86" he been~ell dfpreeeed, and we **quote** from 

### aalrl opinltana8 iollowsc

"The tern 

### *aounty brulneee~ ehould be given a broad end Ube~al oonatruotlon, 60 aa not to d6Peat the‘pwpoeea of the law.
*We **am** of 'theoplnlen that the mattoP 4S exualaln& lnreatlgating aM oonelderlag 6x1l66u6eaent of tuie, end deterriniug whether the Mm 16 llweud OF notj~-.aad, 

### ;r fouxd to.be lnmlld, to do the things 66 8u#orl+e&~bJ~J.~ 40 

### have property oovemd ~re~,m-ulleelad'~'~~'~~'.~ **.a8** that .thetexss shemoa UT **be** ooll6oted,4l1~pertU~a ~' to ‘county bueineea.’ 

### It vtrtrld seen thut 

### ,if; is ‘aa’ mmh 'county~busimse" to exanlne %nto, aecertain en4 Uatemla', en esss8amt to be invalld~amd to 

### have~the aam 

### re-asgw&& 3.n a vuliclmanner, 

### as it 10 to Inspeat tax ~t%onr;*~~:, evldenae thereon, and d6tenrime~'cutd.equallse the 

### valuutloae;; which aattsrs are unquestionably county bualaesa andg~perly intrusted to the aoclllriarione~e cow%, actfag 35,.aboard of equa1itatiOn.*

We conolud6, th6r6i0r6, that the Conmi68lonere Court h original furQds,ctlon upoa a propor t@pUcatioia by.the WC**Pwr, OP**  **upon** l.nf0mt10n **fuFnlrh6u** to it **by.** the **Tek A86686&**  o"?l*att?~,

to betertine the VaUity or iaVtiidi%y Of a~&ir88688- a8atfNoti hearing of auoh application and evlbenae **be** uDfm it, the Cos8elssic3aers Court should det6mUne that en Eaf#ema- *t Vas Invalid, it haa the paver to ounce1 suah aa a6s66aIU6nt m4 order a reassessment Of the property 1nVolVed.Mi



### .sb; eon. Ches. A. 'Poach, page 

### 6

This brlnga ua to the lamadletequearlc~w'xTn,S you present, namely, la the Conmdaaiomma Court e\;Llw,nire:: 

### to reduoo the eaaeaamentaor oaaool aaaeaameata in psr::? our opinion la that the CollladaaLonera Court has no au& authorit;l. and l.llve11a.

Thor8 era anlJ two kiada of 

### aaaoaamenta, valid In otherwarda, thbro are not thme kIMa of aaaeamuenta,valid, mid ai~3 partially Invalid. The La~eleure

ha8 l tt~ted bythe



### NaotmNt of 

### &Mole 73&S& V. R. 0. S., to mower the 

### Colmldaalonera court to raduoe ol'oanoel in @art la aea amanta 

## plwious4 ~madewithout fU8t de~larlng 8~h la8e88atent imrelid, upon 

### ~reppliaatlon~ob~,~fhiavethiPLi~~~~- iaad, 88 we ahell helwlMfter point out. Thla arti readJ aa follawar

'Inelloaaeavheroplwpmtye'-" rlllgonthetis rolb~, whether rendmod ?r orullrander 

### , ourrentordellllwent, eppoera to hawe ken eaaeaaed et a oalwtlau @'4&XU' thN tht Pl~OOd \rgon Othm pm bl NOh loo@lltyofalmilaPvallm, orout ofplwportiontothe

the ~el%gsnal

l

### aaoaamnta. Ia all ,NOh 068eai thO’-COppda

### alol%ara

court aheu 'l¶eer



### teatlmony

from 0ompotNt ,ud 

### dirlntereatedwltneaara,eMnymaka 

### auohperaim*lud Sndepeadeat 2.nveatlgatlon &a ma seam 

### hboeaaa Padlent. If, after auoh lme & tloa it eha3~gezto the CO~IIU~~~~O~CW~ 

### Court that Noh e88086aiNta 

### were dl8- erlminetq, 

### or out of~pro~ortfonto the tex8ble rcrlue of ~a84property, or that value of aame, 

### ,orthat L raeaon 

### of the~depreoletlonof l aforoed



### oolleotlen of the eooumaetxd asl~nt tema, penektlea, latereat,and 

### aoat?wuul6 he laeq3Si8blear uonf3.a.W, th, Cmaak ~iNera Courtabay;uwler ita power aa~e~&3aM of Bqualicatbn, arake au& adjuatmeata ea 

### to l

### aaeaaedvalues of auoh 

### property a8 

### it amy detemiae to be -table and just. And any P~viOua fixBqofvelue8 ofauahp%'qWtyfoCthe~~a bVOlved shall not tm *reaacljudloafa' es to the partionlar 0888.

### Hon. Chea. A. foeoh, page 7

* I "Provided,that the State C0mptrollar shall be

f'umlahsdwith,e oertifhd o~py of any order 

### paaaed in ptriauaaoe

hereof, ad ahall ll~ae the County AaaeaaOr4olleotor of Taxes,vho shallm&a the neoeasaryoormuti~nofhl.arolla. Prodded further,that nothingherein&allbe o~natruedea euthorlalng the 

### 'C0maiiai0aera

Court to remit en&penalty, lntereat, 09 ooata that.hwe aoorued, but all au0h penalty, intem3at, end aoatQrmj@l be ooll.eoted on the adjusted ~aaeaawnt
~.. as MJ ba etithdicidby exlatlng lav.' (I 4 Tile ortiole appears upan its feoe to authorice the ':i ~Cot&aaionera Cd. to'kduoe exaeaaLte end uxmeaaozlable

taluatlanaup0n tka appll0ation Of the taqmyer or the.IEax .Colleotor

on esaeaa~ta not deolamul to be Invalid by the :Cc3aKsaiolurs or *a Dlntriot Cour?t, and to ,.,tKa 

### axted we atatuto 

### laauwtmatltu~. I ::t ,308.

55, Art. 

### pravidea~ '-. : ;?The legfalatum ahell have no pow2 to~~releaae

.~pd$ingoiah ar?

to 

### l uthorl~.the zeleaa~"@ mxt3.w .<~> :., ; $&ta~~lawho~o erin.pwtth4 iadebtddmm, 1hbUity 3: *,*bl&@ti;opaf any aorpm&ion or .bd%v%d@l, to ,jWa

atj!#dB;~:*

,to~aui$.o~.:er any alaKelpeil o-t+- * ftheral&* Artiolo 8, soo. 10, of the ~c&latitution providbir ~' 9he Legislature shall have no povea to release the bbabitanta of, Or property in, any Oourrty, Olty Ortown free the payment of taxes levied for State Or o~uuty

‘purgesea, 

### ~anleiala oeae of grart pub110 O~lamity~in any auah~oouat;p,~aity or 

### lmm, when auoh,releea@muy be mnde by a-vote Of tv+thlrda 

### of.eaohHouaq of the 

### Leglalafiure."

### Hon. Ches. A., **‘ posoh,**  

### page 8

The queatlon ariaea, are delinquezi~ tqa en Lnd)btedaeaa,obligation, **or** 

### llablllty -thin tbe'w of the laaguagb of the constitutionquoted above? If not an isbeytidaeaaor obligetlon,then obrioualydeliaquent taxer-,+ititute a llabl~$ty,and the Leg1818ture.18 ~qual~y~tithuut;pnrer fo -ears auah llabllity unless 

### ~on&+nDmnt~taxea we tea or 80x-e year8 paat due. Thl,ala thehold 36 in the 0980 

### of Pioneer a.& 'Rbtining

co., 892 a. 'W. 9, (cola. App.), rwuJ% 88 foll0vst
"We do not atop to oonaldervhether e dellwuent '+a~ ia an ~lndebtedimaa~**or** *obligtatlo&*within the 6ith.bg of' 

### the migwg0 Quoted, for that it 3.8 

### a *.lhbilitj!amnot be doubt&. OIUv8l' V,-Olty Of **lhua~n, .93** **.%x. 6,**  **34..8.W.**940, ,943;City of Her&- **&te.v.** mtta, **87 vex.**  **14, ~6**  **S. W.**  **619. ”**  **1: ”** **~. ,~..**  **. ’** 

**‘**

**. ’** **An**eaaQaamQnt.

**of** .pxqwrty **la N**  **lnU8pumble** to the valldity.of a tax;aM in??We*.the llat of~tbe prepex+ty mbjiet ~to

r*ae*ament Solloua 5n order a l~v,, tnwWleotl.on,

end dl@aot atop lntha pro0088 

### VI neoill, 109 &W&M) z.lO% ~' _i, ,. .~It la oommlti in the 8lWxmaat ,offaota.~8aibalttul-bpgou't;het the80 8asentlel atlpawm t&ken by the "" tiaeaaorend the .CoamU.aalowr8 Court (Board **of** 

### EQualiMtlN).

themaeaoua
We

### do oonoi'ude, houwQr, that thn Cmalaalonera '@$' hpa k'iSbiOt%On, lQXU%8pPliOBti~ Of~thO - wild 

### ax& eaaeaaWPt ,$a

made, to dotemine u&m auoh~haaring \).=a aaaessmentbe rmlid **or** invalid, end may oonalder**1x0~** 

### Ches. A. Tosch, 

### page 9

the question of gross and disorlmlnstory over-valuation; and if found to ba Invalid, to aanoel suoh assessment end order the aaaeasor to CbBapeaa suoh property. Them is -)no question thet the.Dlatx%ot Court haa~jurladiatlonend paver to **peas** 

### upon the validity of an eaa8aam8ntbaaed won exoeaslve valuation. in a atit for the oolleotlon of dellnpuent t+es, or in a, direat eotlon by the owner and taxpayer to oantiel

the aaaeaam8nt; and lf edjudg8d to,ba invalid, reeaaeaaitte~t

WY be had. State v. Riohaxdaon, &I S. W. (26) 10%. we era of the opinion that a 

### taxpayer end wner.vho feels that his oonatltutlona~right of equal and tirm taxatiqn guaranteed to him 

### underthe Conatltutlonhaa b+z vlolatad by en exoeaalveand unwarranted v8luatlon plewd won hls property, may have the aam reoonaldered by th8 Cos&aaioILdfa*Court, uponproperep~liaati?n~and hearing; and lf auoh saaeaaamnt M lewd invalld.dfor Nch 

### reason, to order the asaeaament ga@oelled,.endthe property reaaaeaaed; 

### and you are aooordhgly ao **edv$aed. The~Connalaalonera**  

### Court, howOVer, hca no **authority** 

### tomsz8ly reduoe or 

### edjuat auoh an aaaeaam8nt. I Wedoubt'the propyidy of our atte& do&~&yiiril~ble~rul.~s .ea~a pattern far tht,'C

22 to lay ~aaionera 

### ,oara;t 3n.dQtQl-laing

### the 0aiidity of asa~Qasaienta~~for di paoeaalty 

### aaoh oeae,wQl peat 

### uponit8 ownfao$aw&l the **aufiYbienaythereof,** 

### but our geaaral~vieuamay be-athered ~'bhet~we have aaid **,ebowe.**

very t,ruly spurs ATlwREY ORRRRAL **OF**TBSJAS