jc246 

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 8esefimaents wer8 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 ~COIEmendBtion by the Aaseseor r0r 8 08noell*t2on OF redpotion In the 

&~~~B#JIwz&,S vet3 th8t 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.l subadt-all the list8 

Or'PIQ~rtg re@ered to hl.& prior to the fir8t bland8y 

in June ~to the 308rd of siqw&sation 0r ~WII oOunt~.~on 

the first ~Monday l.n June .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 'wad approved 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 requlreIlu)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 

rtisessmsnt rolls 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.'to receive and oollect the tsrres 

therein levied." 

:. @e foregoing statgtes comprehend the dutlii and .. 

.Powera~o~~ theTax~Aa6e66or~8nd the Cosssl68ioner8 Court, 

~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- 

4 

udi~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.lu8tlons will 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 crlrcumstsnces IS not subject t0 

pBVht by the courts. A . .s 

Bbn. 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.8 oonetltutlon 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." men l o tlnWg lth lthe a 8OOpoe f the jur lediction thua conferred such j-t8 import *eritJ, and are 

not rubj6c-E to 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 opinltan a8 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 'the oplnlen that the mattoP 4S exualaln& 

lnreatlgating aM oonelderlag 6x1 l 66u6eaent 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 .the texss 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 vulicl manner, 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,.a board of 

equa1itatiOn.* 

We conolud6, th6r6i0r6, that the Conmi68lonere Court 

h original furQds,ctlon upoa a propor t@pUcatioia by.the WCPwr, 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 beuDfm 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 lamadlete quearlc~ w'xTn,S 

you present, namely, la the Conmdaaiomma Court e\;Llw,nire:: 

to reduoo the eaaeaamenta or 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 other warda, thbro are not thme kIMa of 

aaaeamuenta, valid, mid ai~3 partially Invalid. 

The La ~eleur e h a 8 l tt~ted b y the NaotmNt o f 

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

court to raduoe ol'oanoel in @art l a a ea a ma plwious4 nta 

~made without fU8t de~larlng 8~h l a8e88atent imrelid, upon 

~reppliaatlon~ob~,~fhiavethiPLi~~~~- 

iaad, 88 we ahell helwlMfter point out. Thla arti readJ 

aa follawar 

'Inelloaaeavheroplwpmtye'-" rlllgonthetis 

rolb~, whether rendmod orullrander ?r , 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’-COppdaalol%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~ortfon to the tex8ble rcrlue of 

~a84 property, or that 

value of aame, ,or that L 

raeaon of the~depreoletlon of 

l a foro ed oolleotlen of the 

eooumaetxd asl~nt tema, penektlea, latereat, a nd 

aoat? wuul6 he laeq3Si8ble ar uonf3.a.W, th, Cmaak 

~iNera Courtabay;uwler ita power aa~e~&3aM of Bqualicatbn, 

arake au& adjuatmeata ea to l aaeaaed values of auoh property 

a8 it amy detemiae to be -table and just. And any 

P~viOua fixBqofvelue8 ofauahp%'qWtyfoCthe~~a 

bVOlved shall not tm *rea acljudloafa' es to the partionlar 

0888. 
Hon. Chea. A. foeoh, page 7 

* 

I 

"Provided, that the State C0mptrollar shall be 

f'umlahsd with,e oertifhd o~py of any order paaaed 

in ptriauaaoe hereof, ad ahall ll~ae the County 

AaaeaaOr4olleotor of Taxes, vho shall m&a the neoeasaryoormuti~nofhl.arolla. Prodded further,that 

nothingherein&allbe o~natrued ea 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 etithdicid by exlatlng lav.' 

(I 

4 Tile ortiole appears upan its feoe to authorice the 

':i ~Cot&aaionera Cd. to'kduoe exaeaaLte end uxmeaaozlable 

taluatlana up0n 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 la auwtmatltu~. 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, ~anleia la 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.eaoh Houaq 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 constitution quoted above? If not 

an isbeytidaeaa or 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,a la thehold 

36 

in the 0980 of Pioneer 

a.& 'Rbtining co., 892 a. 'W. 9, (cola. App.), rwuJ% 

88 foll0vst 

"We do not atop to oonalder vhether 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 ,of faota.~8aibalttul-bp gou't;het the80 8asentlel atlpawm t&ken by the "" 

tiaeaaor end the .CoamU.aalowr8 Court (Board of EQualiMtlN). 

the maeaoua 

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 aaaessment be 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~jurladiatlon end 

paver to peas upon the validity of an eaa8aam8nt baaed 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 under the Conatltutlon haa b+z vlolatad by en 

exoeaalve and unwarranted v8luatlon plewd won hls property, 

may have the aam reoonaldered by th8 Cos&aaioILdfa* Court, 

upon properep~liaati?n~and hearing; and lf auoh saaeaaamnt 

M lewd invalld.dfor Nch reason, to order the asaeaament 

ga@oelled, .end the property reaaaeaaed; and you are aooordhgly 

ao edv$aed. The~Connalaalonera Court, howOVer, hca no authority 

to msz8ly reduoe or edjuat auoh an aaaeaam8nt. 

I We doubt'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 upon it8 own fao$a w&l the 

aufiYbienaythereof, but our geaaral~vieua may be-athered 

~'bhet~we have aaid ,ebowe. 

very t,ruly spurs 

ATlwREY ORRRRAL OF TBSJAS