THEATTORNEYGENERAL
OF TEXAS
W’IIL WILSON
A-RNEY GENERAL
January 24, 1361
Honorable Tom Blackwell Opinion No. m-987
County Attorney
Travis County Re: Whether a County Tax
Austin, Texas Assessor-Collector is
bound to accept the
rendition of the property
owners as to the value of
the property or whether
he has the authority and
duty to assess property
uniformly throughout the
county based on its market
Dear Mr. Blackwell: value.
You request the opinion of this Department on the following
question:
"QUESTION: Under the Constitution,
Statutes and laws of the State of Texas,
is a County Tax Assessor-Collector BOUND
to accept the rendition of the property
owner as to the value of the property or
does he have the authority and duty to
assess property uniformily throughout
the county based on itsmarket value?"
The assessor is charged with the duty of listing property,
his list being made up from information furnished by owners in
rendering their property for taxation, subject to the right of
the assessor to reject the value as stated by the owner, noting
on the rendition, in such case, his own estimate of the value.
40 Tex.Jur. 127, Taxation, Sec. 90.
The law requires the taxpayer to render his property for
taxation by listing the same, making oath thereto, and delivering
the same to the assessor, whose duty it is to "enter the said
property on his tax rolls." Articles 7185-7189, V.A.C.S.
Quoting from the opinion in Republic Ins. Co. v. Highland
Park Independent School District of Dallas County, 57 S.W.2d 627
lCiv.App. 1933, error dismissed.)
Honorable Tom Blackwell, Page 2 Opinion No. h?dg87
"Article 7192 provides that if the tax-
payer refused or neglects to list his property
when called upon so to do by.the assessor,
such assessor shall enter the name of such
person in a book. Subdivision 6 of article
7206 requires the assessor to furnish the
names of such persons to the board of
equalization, I. . . together with the
assessment of said person's property made
by him through other information; and said
board shall examine, equilize and correct
assessments so made by the assessor, and
when so revised, equa.Lizedand corrected,
the same shall be ap&oved.'
"Article 7193 provides: 'In all cases
of failure to obtain a statement of real
and personal property from any cause, the
assessor of taxes shall ascertain the amount
and value of such property and assess the same
as he believes to be the true and full value
thereof; and such assessment shall be as
valid and binding as if such property,had
been rendered by the proper owner thereof.'
"The quoted article has no present applica-
tion, for the facts did not exist which would
authorize the assessor to inventory and value
defendant's property. This is true because the
defendant had tendered its inventory and valua-
tion upon the official form.
"The quoted article (7193), and articles
7205 and 7218, give to the assessor the
authority to list and value property not
rendered by the owner and place the same
upon the unrendered roll,
"In the event the list tendered by a tax-
payer omits property which he owns, the
assessor is by these articles authorized to
list and value the omitted property and place
the same upon the unrendered roll.
"But we know of no statute conferring upon
an assessor authority to reject a list and
valuation tendered by a taxpayer and sub-
stitute one of his own and place upon the
Honorable Tom Blackwell, Page 3 Opinion No. W-987
rendered roll the assessment so made by him.
The plaintiff seems to have recognized this,
for in apparent justification of the action
of the assessor it alleged the defendant had
failed and refused to list, inventory, and
assess its property.
"The law affords a remedy for the adjust-
ment of differences between the taxpayer
and the assessor such as here arose.
"Article 7185 provides that if the assessor
is not satisfied with the valuation as rendered
by the owner, he shall refer the same to the
board of equalization for its action, and
notify the person from whom he received the
list that he has referred said valuation to
the board.
"A portion of the assessor's oath prescribed
by article 7214, reads: I. . . That I will
make up and attach to each assessment sheet
made up and sworn to by the said property owners,
their agents or representatives, a true assess-
ment and valuation of said property, together with
a memoranda of all facts which I may learn bearing
upon the value of said taxable property,. . . the
true value of such property; and that I will attach
said memoranda and statement of facts that I may
ascertain as aforesaid to the said assessment sheets
of the respective property owners.'"
In this, Republic Ins. Co. case, the property owner rendered
its property to the assessor but the assessor rejected the
rendition and substituted his own inventory and assessment there-
for, and the court held that this assessment was not made in the
manner prescribed by law and was invalid.
Article 7211, V.A.C.S., reads as follows:
"Hereafter when any person, firm or corpora-
tion renders his, their or its property in this
State for taxation to any tax assessor, and
makes oath as to the kind, character, quality
and quantity of such property, and the said
officer accepting said rendition from such
person, firm or corporation of such property
is satisfied that it is correctly and properly
valued according to the reasonable cash market
value of such property on the market at the
time of its rendition, he shall list the same
accordingly; but, if the assessor is satisfied
.
Honorable Tom Blackwell, Page 4 Opinion No. W-987
that the value is below the reasonable
cash market value of such property, he
shall at once place on said rendition
opposite each piece of property so rendered
an amount equal to the reasonable cash
market value of such property at the time
of its rendition, and if such property shall
be found to have no market value by such officer,
then at such sum as said officer shall deem
the real or intrinsic value of the property;
and if the person listing such property or the
owner thereof is not satisifed with the value
placed on the property by the assessor, he shall
so notify the assessor, and if desiring so to
do make oath before the assessor that the
valuation so fixed by said officer on said
propertyisexcessive; such officer to furnish
said rendition, together with his valuation
thereon and the oath of such person, firm or
officer of any corporation, if any such oath
has been made, to the commissioners' court
of the county in which said rendition was made,
which court shall hear evidence and determine
the true value of such property on January
First, 19 (here give year for which assess-
ment is mam as is herein provided; such
officer or court shall take into consideration
what said property could have been sold for
any time within six months next before the
first day of January of the year for which
the property is rendered."
This article does not say that the assessor shall refuse
to accept the rendition of the property owner if he is satisfied
that the rendition is too low; but,'he shall at once place on
said rendition opposite each piece of property so rendered an
amount equal to the reasonable cash market value of such property
at the time of its rendition, and if such property shall be
found to have no market value by such officer, then at such sum
as said officer shall deem the real or intrinsic value of the
property; and if the person listing such property or the owner
thereof is not satisfied with the value placed on the property
by the assessor, he shall so notify the assessor, and if
desiring so to do make oath before the assessor that the valua-
tion so fixed by said officer on said property is excessive;
such officer to furnish such rendition, together with his
valuation thereon and the oath of such person, firm or officer
of any corporation, if any such oath has been made, to the
commissioners' court of the county in which said rendition was
made,. . . ."
Honorable Tom Blackwell, Page 5 Opinion No. WW-987
It is the opinion of this department in view of the
authorities above cited that when a property owner renders
his property for taxes in compliance with the statutes, it is
the duty of the assessor to accept such rendition and if he
is satisfied that the value is below the reasonable cash market
value of such property, he shall at once place on said rendition
opposite each piece of property so rendered an amount equal to
the reasonable cash market value of such at the time of its
rendition, and if such property shall be found to have no market
value by such officer, then at such sum as said officer shall
deem the real or intrinsic value of the property.
SUMMARY
It is the duty of the tax assessor to
accept the rendition from the property owner
and if he is satisfied that the valuation of
such property is below the reasonable cash market
value of such property, then he shall at once
place on said rendition opposite each piece of
property so rendered an amount equal to the
reasonable cash market value of such property
at the time of its rendition. If the person
listing such property or the owner thereof is
not satisfied with the value placed on the
property by the assessor, he shall so notify
the assessor, and the assessor shall furnish
such rendition, together with his valuation
thereon, to the commissioners' court of the
county in which said rendition was made.
Yours very truly,
WILL WILSON
Attorney General of Texas
BY
JHB:cm
AP~PROVED:
OPINION COMMITTEE:
W. V. Geppert, Chairman
John L. Estes
Riley Eugene Fletcher
Elmer McVey
REVIEWED FOR THE ATTORNEY GENERAL
BY: Morgan Nesbitt
Untitled Texas Attorney General Opinion
Combined Opinion