June 28, 1956
Hon. Fred P. Holub Opinion No. S-205
.County Attorney
Bay City, Texas Re: Whether it is the duty of a
County Tax Assessor-Collector
to list and assess unrendered
Dear Mr. Holub: motor vehicles for taxation.
You request the opinion of this office upon the ques-
tion presented in your letter of May 29th which is as follows:
“Is it mandatory for the County Tax Assessor-
Collector of Matagorda County, Texas, to list and
assess unrendered motor vehicles when same have
not been rendered for taxes by the owner thereof?”
Automobiles are subject to taxation to the owner in
the county in which the owner resides and are taxable personal
property within the purview of Article 7147, Vernon’s Civil
Statutes, which defines personal property for the purpose of
taxation.
The duties of the Tax Assessor-Collector with res-
pect to the assessment of taxes of all property are defined by
statute--Articles 7183-7193, V.C.S. Your question concerns the
assessment of automobiles for taxation which have not been
rendered by the owner. It is the ,duty of the Tax Assessor-
Collector to assess all taxable property within the county of
such Tax Assessor-Collector if not rendered by the owner.
To be sure, it is the duty of the owner of taxable
property, whether real or personal, to voluntarily render the
same for taxation to the Tax Assessor-Collector of the county
in which he resides and in which the property is located, but
the taxpayer’s failure or refusal to render his taxable prop-
erty to the Assessor-Collector in no manner absolves him or
his property from taxation. Article 7193 is as follows:
“1n 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.”
Hon. Fred P. Holub, page 2 (s-205)
There is available to the Tax-Assessor-Collector in
his own office sufficient information to enable him to ascertain
the owner of automobiles registered in his county as of the
first day of January of any taxable year. It is the duty of the
Tax Assessor-Collector to examine his records and to assess
the taxes against the owner of every automobile registered in
his county. Of course, to be taxable the owner must own the
automobile on January 1st.
Section 11 of Article VIII of the Constitution of
Texas provides, in part, as follows:
‘All property, whether owned by persons or
corporations shall be assessed for taxation, and
the taxes paid in the county where situated. . . l
Article 7153 provides as follows:
‘All property, real and personal, except such
as is required to be listed and assessed otherwise,
shall be listed in the county where it is situated.”
It is, therefore, the duty of the Tax Assessor-
Collector to assess for taxation all automobiles owned by res-
idents of the county of which he is the Assessor-Collector not
rendered by the owners and to place the same upon the un-
rendered rolls at such as he believes to be the true and full
value.
We are not to be understood as holding that it is
the duty of the Tax Assessor-Collector to go out and search
for automobiles unrendered for taxation by the owners thereof.
We merely hold that it is the duty of the Tax Assessor-
Collector to place upon the unrendered rolls and to assess
taxes against all owners of automobiles not voluntarily rendered
for taxation by the owners, and that it is the duty of the Tax
Assessor-Collector to resort to the records of his own office
to obtain information of ownership. It would likewise be the
duty of the Tax Assessor-Collector to assess any owner who had
not voluntarily rendered his automobile for taxation regardless
of the source from which the information of the ownership was
obtained.
,
I
Hon. Fred P. Holub, page 3 (S-205)
SUMMARY
It is the duty of the Tax Assessor-
Collector to assess and place upon the
unrendered tax rolls of his county all
automobiles not voluntarily rendered by the
owner.
Yours very truly,
APPROVED: JOHN BEN SHEPPERD
Attorney General of Texas
W. V. Geppert
Taxation Division
Mary K. Wall
Reviewer Assistant Attorney General
J. C. Davis, Jr.
Reviewer
Davis Grant
First Assistant
John Ben Shepperd
Attorney General
LPL:cs