HonorableJ. Y. Williamr. CountyAuditor Tarrantcounty FortWorth,Texae
Dear Girt opinionlb. o-4657 : Be* Legalityof oomis6ioners' oourt -loping a board of equalicatlon oomposodof qualifiedreal estate men in Tarrantcounty.
iour letterof April 21, 1942, requestingthe opinionof thi6 db partmentupOn the above statddquestionroads in part as follows:
"Pleasegive WI an opinionon Article7206 where Coarmissionerrr,sit as a Board of Equalization.
*TarrantCounty*0valuationsdo not seen to be in aooordniththe Ciw of Port Uorthb equalisatbnr, therefore,would it be within the law for the co~~&aslon- ora* court,to QIP~QJT a Boardof Rqualir.atioaoampoaed of qualifiedreal estate msninTarrantCountyT* ApParenfl~$0~ desire our opinionas to whether the oumdssiomra* oourt oan legallyempluyskilledexpertsto value for taxationplrpoaesprop erty in your ooun* generally4 We do not think that your InquirJrpreaerrts a propositionaa to %ðeror'notthe oomuisrrioner~?'oouftmay legallyemploy a number of personstomaposs-a board'ofequalitation to aot in lieu of the oomnlssimers* oou+, sittingas a board of squaliaation. .Thedutiesand puwem of the oiUmh%ioners' COW%, sittinga8 a board of,equaliration, are enwneratbd~inTitle 122, Chapter7, tiore~&tiou- larly Artloles 7206, 7211 and 7212,Vernon'sAnnotatedCivil Statutes. The oomnissioner~'WJW-+Z mey wlidly employ+llled expertsto value for taxation purposesproperty3.~8 speoiallnstanoes,wbere teohnioalequipmentis required. (MarquarbV. Harris county,117 S.W. (26) 494). The,oaseof Ro er V. Hall, 260 260 S-PI.289, holds in effeotthat the oonrmission~Soourt 0T-%ksaQ~- ty had the impliedpower and authorityto employ a firm of tax engineersto value oertainoil properties.
In the oaao of MarquartV, Harris County,supra,referringto Artioles 7206, 7211 and 7212,Vernon'sAnnotatedCivh Statutes,it is stated:
"Underthan it would seem never to h&e been aontamplatedthat the board Of equalizationshouldact upon anythingother than the assessaWts first render- ed to them by the tax assesso-oolleotor,and not initiallyupon their own motion." . '
Hon. J. M. allirons,page 2 (04557) ~.*~ .,<"
It will be noted that by virtue of Article 7206 the oommlssione~t court, sittingas a board of equalization, shall oause theassessorto bring beforethem at suohmeeting all said assessmentlists,books, sto. for inspeo- tion, end see that every person has renderedhis propertyat a fair.ma&& value, and shallhave pwer to send for persons,books and paFers,swear in and qualifyparsons,asoertainthe value of such proper*, and lower or raise the value of the same.
It will be obsemd that Article7212,Vernon'#Civil Statutes,pro- vides in effeotthat tha'tiardof eqtilizationshalLhave power, and it Is made their offioialduty, to supervisethe assessmentof their respeotive counties,and, if satisfiedthat the valuationof aw pr0pbx-Qis not in ao- cordanoswith the lawsofthis State,to increaseor diminishthe~sameand to affix a propervaluationtheretoas providedfor in Article 7211; and it is the firthorduty of such oourt to oall before it such personsas in its judg- man-t,may lmowthe market value or true value of such property,as the aasemay &, :v proper process,who shall testlPyunder oath the character,qualityand quantityof such property,as l~sllas the value thereof. And the oanmission- srs * court,after hearingthe evidsnoe,shall fix the value of such propem in accordancemiththe evidenceso introduced,and as providedfor in Arttole 7211; ar&their aotion in suoh case or oases shall be final.
We have failedto find say statuteor 00~1% opinionauthorizingand anpoweringthe oommissioners' oourt,either expresslyor by implioation,to employ any psrsonor persons.inthe oapaoiGgmentionedin your inquiry. Thare- fore, we answerthe above statedquestionin the negative.
Yoursvary truly
ATTORNEYGENElULOF TEXM
By /s/&dell Williams
ArdellWilliams Assistant
AF'F'ROVED M&Y 5, 1942 /S/