GERALDC. MANN
HonorableTom 8-y countyAttornq Potter county Amcwillo,Texas
Dear Sir: Opioion Ho. O-3003 Be: Validityof oomtnot between Potter Countyud George 0. Ehmnborg capmy, appraia81engiawra.
IIIyour letter of Deoem~r 21, 1940, you requortw opinionls to whether a certain oontraotmade betweenGeorge 0. EhrenborgCompany,as firs% party, and the City of Amarillo,the Board of Truatteeaof hurillo Indepemd- eat S&o01 Didriot, and the Commtasioners' Court of Pottsr~Cowty, TOXAS, as secondparties,made on Oc'bbm 8, 1940, in a valid and Madiag obligation 88 between Ehrenlmrg and Pottem Camty.
The obligatiomundmrdatha cofiraotrelate to all of the territory embracedin the boundariesof Lnrillo IadpenemdsptSchoolDistrictin Potter Couatp and in your letteryou advisethat about 9f$ of the ad valexw~~ taxes oollsotedin Potter Cou#ty co111011 froaathe affechedares. Im the agree- ment, among other things,first partJris requiredto prepareseotionalmaps, to f'unish the servicesof expertsin build- tiuatiom methodswho will msasum aad descritibuildimgsaad improvements upon lots a8d par0018 ia the territoryinvolved,applyingfaotorsof valuationand deproaiatlonfor eaoh, based upon the fair market oost of new reporduot%om,rithspeoifiodeprecia- tion, if any, axpresrredi# oae psroemtagathe oomsidentioa of meohanioal deterioration, obsolesoenoe, age amd lack of utility,and to tabluateimform- atlox and data for eaoh building. First party is alao required to furnish the aervioesof expertsin the valuationof personalpropertyand ', equipwnt oonnronly used for publicutilitiesand imdistrialplants,and to make appr&al of all suoh propartgaad equipnemt.
Reoordsof such work are 40 bo made availableto the county amd first party agreesthat ito erpert;awill furnishinstruotiontothe tax assessorin the presentusesof the methoda of wluatioaamd oomputationSO that the systQa installedmay bs continuedaad kept up-to-datein the future.
paragraph 2 of said ocmtraotreads as follorsr HonorableTom Seay, page 2 (O-3005)
"The party of the first part agreesto furnishthe serrioesof expert;s in land valuationmethodsarhotill, with the help of a local board, furnished at no cost to party of the first part by the partiesof th* seoondprt, ascertainthe valuationsof eaoh singlestreetto the lots and parcelsof land frontingthereon. This havingbeen done,the expertswill computethe valuationof all lots and parcelsaoauratelyand proportionately and truly aooordingto such unit foot valuations,smd take in consideration depreoi- ation for bad looation,oreeks,overflow,etc. This surreynot to cover farm lands."
For suoh servioesthe three partiesof the seoondpart agree to pay first party the sum of #9,500.00in installments. It is unneoessaryfor us to set out the contentsof the oonttaotin any more detail than above,singe -a believethat the quotedprovisionof the contraotrendersit invalid.
There is no oontrcllingdifferencebetweensaid paragraph2 of the contractin questionand paragraph4 of the oonfraotinvolvedin the case of Marquartv. Harris County,117 5.W. (2d) 494, by the QelvestonCourt of Civil hppeals. Frcanthe opinionof the court in that 0880 we quote as follows:
"Wxilethe ConnuissionerslCourt may validlyemploy 'skilledexperts*to value for taxationpurposesproper* in speoialinstanoes,whereteohniaalequip- ment is required,sinoethis contra& - by its expressterms-embracesa valuationof the entire taxablepropertyof Harris ounty,as reflectedby its tax reoords,it necessarilysupersedesthe pornrers,1utiae,and functionsof the tax assessorand colleotor,and since those dutiesare devolvedby law upon him, such an attemptedemployment'bythat body of other personsto, in the first instance,performsuch duties ;--toad,is an expenditureof publio funds for an unauthorizedpurpose. . . .
"No extendeddiscussionwillbe indulgedin under this last-statedground. Sufficeit to say that such am apparentundertaldngof a oommisaionsrsl court to itself initiallyrevaluethe entiretaxable propertyof a oounty,under