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ATTORNEY DRNRRAL
August 7, 1962
Mr. 0. F. Steger Opinion No. WW-1407
County Attorney
Columbus, Texas Re: Whether a county tax
assessor-collector has
the right to enter upon
land for the purpose of
personally inspecting
the land and Improvements
thereon for assessment
purposes and related
Dear Mr. Steger: question
You have requested an opinion on the following two ques-
tions:
"Does a county Tax Assessor-Collector
have the right to enter upon land for the
purpose of personally inspecting the land
and Improvements thereon for assessment
purposes; and, If he does have such right,
can he exercise seme at any time except
within the period between January 1st and
April 30th of each year?"
The first question has been answered by this department in
former opinions numbered O-1489 and 0-3376, which are enclosed
herewith.
The second question in your request is whether or not the
Tax Assessor-Collector has authority to go upon the land of the
owner to inspect the land and improvements for assessment pur-
poses other than within the period between January 1st and April
30th of each year.
Article 7189, Vernon's Civil Statutes, provides as follows:
"Assessors of taxes shall, between the
first day of January and the thirtieth day
of April of each year, prbceed to take a
list of taxable property, real and personal,
in his county and assess the value thereof
in the manner following, to-wit: By calling
upon the person, or by calling at the office,
place of business or the residence of the
person, and listing the property required by
_.
Mr. G. F. Steger, Page 2 Opinion No. WW-1407
law in his name, and requiring such person
to make a statement under said oath of such
property in the form hereinafter prescribed."
Article 7190, V.C.S., provides that assessments made after
April 30th are legal, and Arts. 7191, 7192 and 7193, V.C.S., set
out duties of the assessor In cases where the owner falls or re-
fuses to render his property.
We are of the opinion that It Is the duty of the Tax Asses-
sor-Collector to assess the property in his county between the
first of January and the thirtieth of April, as stated In Article
7189, V.C.S. If he fails, for some reason, to assess such proper-
ty during the above mentioned period of time, and deems it neces-
sary to enter on the land of a taxpayer for the purpose of asses-
sing his property, he has the right to do so at any reasonable
time, end is not bound to that part of the year between January 1st
and April 30th.
SUMMARY
A Tax Assessor-Collector has the right to
enter upon land for the purpose of inspecting and
assessing for taxes at any~reasonable time, and Is
not confined to January 1st through April 30th to
do so.
Yours very truly,
WILL WILSON
Attorney General of Texas
APPROVED:
OPINION COMMITTEE:
W. V. Geppert, Chairman
Tom McFarling
F. R. Booth
Bob ShaMOn
Joe Osborn
REVIEWED FOR THE ATTORNEY GENERAL
By: Leonard Passmore