THE ATTORNEY GENERAL
OF TEXMW
November 16, 1988
Honorable Kent Caperton Opinion NO. JM-981
Chairman
Jurisprudence Committee Re: Whether a County Appraisal
Texas-State Senate District may subpoena records
P. 0. Box 12068 of a person solely by virtue
Austin, Texas 78711 of that individual's failure
to render property for taxa-
tion, where there '
administrative j%ciZ
proceeding pendin: (RQ-1527)
Dear Senator Caperton:
You ask:
Does an appraisal district of a county
have the authority to subpoena the records of
a person solely on the basis that the person
failed to render property for taxation, as
required by Chapter 22 of the Property Tax
Code, when no administrative or judicial
hearing or proceeding is pending involving
the person and the district?
Your request is accompanied by a brief prepared by the
attorneys representing the parties on behalf of whom you
make this request. We will limit the applicability of our
discussion to the facts stated in that brief, which are as
follows:l
What is happening in Bexar County, is
that if you do not do a rendition of personal
1. The opinion process of this office is designed to
furnish legal opinions based upon a stated fact situation,
and not to resolve fact disputes. A recitation of facts in
an opinion is not an affirmation of their existence, but
merely a recital of the basis upon which the legal opinion
is offered.
P. 5009
Honorable Kent Caperton - Page 2 (JM-981)
property, then the Appraisal District
automatically has the Appraisal Review Board
issue a subpoena duces tecum to you to bring
your books and records before a designated
representative to the Appraisal District's
office and let them look at it.
As is noted in the brief, section 22.01 of the Tax Code
requires a person to Vender for taxation all tangible
personal property used for the production of income that he
owns or that he manages and controls as a fiduciary on
January 1" (with the exception of certain property covered
by chapter 24 of the code).
It appears, however, that there are no legal sanctions
for failure to render as directed by section 22.01 and that
in fact many taxpayers fail to so render. See, Provertv Tax
in Texas: A LeUal Analysis. ReDOrt to the Soecial Task
Force on School Finance, Legislative Property Tax Committee,
prepared by M. Yudof, 1973. Section 22.07 does authorize
the chief appraiser or his designated representative to
inspect the premises of a business, trade, or profession to
determine the existence and market value of taxable personal
property. Also, section 22.22 authorizes the chief apprais-
er to require certain rendition and property reports by
delivery of written notice to that effect. However, we find
no authority, explicit or implied, for the appraisal dis-
trict or the chief appraiser, by use of a subpoena duces
tecum, to compel a nonrendering taxpayer to produce records
relating to potentially taxable personal property.
Nor do we find any authority for the appraisal review
board to compel by use of a subpoena duces tecum a taxpayer
to produce such records in the circumstances you describe.
The appraisal review board is required to review the
appraisal records made by the appraisal district, and to
direct the chief appraiser to make reappraisals or otherwise
correct the records if the appraisals are found to be "not
substantially uniform" or if the records do not conform to
the requirements of law. Tax Code §§ 41.01, 41.02. The
appraisal review board is also required to hear and decide
challenges to the appraisals and records by taxing units
(sections 41.03 et sea.) and by property owners (sections
41.41 et sea.). Section 41.61 et secf. authorizes the
appraisal review board to issue subpoenas in the course of
these proceedings. Section 41.61 provides:
(a) If reasonably necessary in the course
of a Droceedins nrovided bv this ChaDter, the
appraisal review board on its own motion or
at the request of a party may subpoena
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Honorable Kent Caperton - Page 3 (JM-981)
witnesses or books, records, or other docu-
ments.
(b) On the written remed of a Dare to a
proceedina nrovided bv this chanter the
appraisal review board shall issue a subpoena
if the requesting party:
(1) shows good cause for issuing the
subpoena; and
(2) deposits with the board a sum the
board determines is reasonably sufficient
to insure payment of the costs estimated
to accrue for.issuance and service of the
subpoena and for compensation of the indi-
vidual to whom it is directed. (Emphasis
added.)
The specific enumeration in section 41.61 of the
instances when the appraisal review board is authorized to
issue subpoenas duces tecum indicates that the board lacks
such authority in situations not addressed by that pro-
vision -- that is, other than in the course of chapter 41
board proceedings. We find no authority in state law,
explicit or implied, for the board to otherwise issue
subpoenas.
Therefore, in answer to your question, we conclude that
an appraisal district has no authority to issue subpoenas
duces tecum, nor does the appraisal review board have such
authority when no board proceeding has been instituted.
SUMMARY
An appraisal district has no authority
to issue subpoenas duces tecum. An appraisal
review board has no authority to issue
subpoenas duces tecum when no board
proceeding has been instituted.
JIM MATTOX
Attorney General of Texas
MARY KELLER
First Assistant Attorney General
p. 5011
Honorable Kent Caperton - Page 4 (JM-981)
Lou MCCRRARY
Executive Assistant Attorney General
JUDGE ZOLLIE STEAKLEY
Special Assistant Attorney General
RICK GILF'IN
Chairman, Opinion Committee
Prepared by William Walker
Assistant Attorney General
p. 5012