jc-
246
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
GROVERSELLERS
ATTORNI?Y GENERAL
Bon. Chas. A. Teach
&nautg Auditor
Records Bldg.
Dallas, Texas
Dear Slrr oplnfon .lIo. O-625
Rea Under uhat
* preseata for the '
the authority of the
preesnted to4he CoauUe-
reoo~endntlon on aone two
te, recommending to the
That the eaeeesa&ta Lnvelved are fQP>thc $Z8rs
Eon. Chss. A. Toauh, page 2
(4) That in eech case the omer did not render the
property for tmtioni but the a~aesament v&s made bf the
Assessor;
(5) SuCh 8esefimaents wer8 made by the Aseeasor in
gd faith, t&m intO OfN8ider8tioD the esaesstd V8heE Of
II~pmat&ng property upon auoh general infonmtlon 8s he b8d;
(6) Apparantly, the e8m reeaon for the ~COIEmendB-
tion by the
Aaseseor r0r 8 08noell*t2on OF redpotion In the
&~~~B#JIwz&,S vet3 th8t the 88BeBUmntu vere excessive;
(7) The regul8rWy of the prooedukpwswd by the
ASlleBBOr in maklng the ea8eaemnt Is not questioned;
(9) 2h8$ #e.tUes involved based &on iaid~aeaes'a-
Wiatb &,&ec~~~~d&illxiqutmt before protest ~80 mede by the
~mx-4 i&8$ the 8mae~8@dS w8re eWXiaBiVe.
86 to the Goaniealtie;ra
.,Of ~%fJUti&+dBloni:-srang~Oli:~‘~~
equel.I.Ge,.and
eorrect.88sb8aY3nta
and when 80 reai~Sa.~:.eq~lzed,
aI@ ce'rre&ted;the
,. M6e shrll be 8ppFoVed.'
Arldole 72x8, v. R. c. s., prevldes as follo!m
"The Assesisor of Taiaa eh8l.l subadt-all the list8
Or'PIQ~rtg re@ered to hl.& prior to the fir8t bland8y
in June ~to the 308rd of siqw&sation 0r ~WII oOunt~.~on
the first ~Monday l.n June .or 8q ,soon~the~efte~ l#-
PJriiblik;for t&&r inepaotloa, eppzWU.,.aorreq.$+& ..
or e@ItibZ8tiOIL kfter aaid Board ahall h8ve rs'
the OOr*eoted 'wad approved list of tti8blti @sop
the ~~~stior,oi~tsxea ahell mooead to aaaeia alX+&e
248
fion. Chas. A. Tosch, page 3
Article 7223 V. R. C. S. providez:
"The Aesetsor of T6X6B ehall aft&r his list Of
unrendered, real snd personal property shall have been
examined, corrected 8nd approved by the Board of Bquall-
zation aa provided by law, prepare and make out his rolls
or books of all unrendered real snd personal property
listsdby him in the msnner and form prescribed by the
Comptroller."
There are tvo ssseasment rolls, ths rendered and
if the requlre-
the uursndered, fixing tarsble liability, 6.1~3
Ilu)nts
of ths etatute 8rs folloved, one 16 just 86 valid 88
the other, and each oonstltutes the bada upon uhioh the
Tax COlleCtOr prOCeCd6 to Collect the taxes 866e66ed ag8lnSt
-the %wner. Article 7253, V. R. C. S., provldesr
"When ang tsx collector shall have received the
rtisessmsnt rolls or book6 of the county, he shall
receipt to the wmmissloners oourt for the same; and
~6ad rolls or books ahall be full and sufflolent ruthor-
'ity r0r said oollector.'to receive and oollect the tsrres
therein levied."
:. @e foregoing statgtes comprehend the dutlii and ..
.Powera~o~~theTax~Aa6e66or~8nd the Cosssl68ioner8 Court,
~8lttingaa.a 308ml~r ~@28l~t8tion, in80rm 86 pertinent
t0 the ~inq&ry'berors US. The deolslona 0r the Oomml6aloner6
@Xl%, Sitting 86 8 -8l'd Of Gqtii68tiOIl Within the PUPVieW
or lts~.juriadiotign, in the 8bsenoe 0r rr8udor orber p'8teXIt'
v~0lstlona~~orthe Lsu, axe r-1 end not subject to ooU8ter81
btteok. Thla has long been the settled law of'this State.
TVO rather reosnt cases namely, State et 81. v. Houser,
SuPrem Court of TexasI 156 s. Ii. 968, aud Viokery v. State
coo- APP.) 1% 8. W. (26) 760, so hold. We quote from ths
fir@. case mentioned 86 follov6r
sour courta h8ve repeatedly held that the decisions
or tar:b0-8 in the m8tter or v8lu8tion an quS81-
udi~L*5 in n8tIWe:'8nd, therefore, in the absenos 0r
4 mud or other obvious violation of the 18w. such deoi-
aion are not subject to oollatersl 8tt8Ck. ,It h86
gh0 been held tb8t suoh vs.lu8tlons will n0t be set
aside tircly upon a shoving that the ssme are. in fact
sxcessive. If 8 board fairly snd'honestly endeavor6
tO fix 8 just valuation for taxing purpose6, 8 mi6tako
On ItS part under such crlrcumstsnces IS not subject t0
pBVht by the courts. A . .s
-.
Bbn. Chas. A. Teach, page 5
The jurisdiction of the COaPdn6l~6l~~ Court la
defined in the latter port or.sea. 18 of euld Art3016 5,
BUpP,?,, ti the idloving votiat
"The couuty oOmml86lOrw 80 aho86n, vith the.
county 311-e an prualdlng oiflce~, uhall oompo~e the.
.aounty oomal8rioners aourt.~ and lhell ubrol’ae ruoh
powers end jurlsdiotlon over all oounti bu5ln666~86
ia confarred by thf.8 oonetltutlon uad the law8 of the.
state, or may be hereaft6F pmsorlbud.* (~has1.r ouri)
lie think, hoverer, &here i# an axprem llmltatlon
upon the juriedlation thuo .oapierred, that 16, It met be
*county buaines8." menlo tlng Wlth lathe 8OOp oefth ejur le-
diction thua conferred such j-t8 import *eritJ, and are
not rubj6c-Eto oollateral attaok.
In a former option of thle depurtadat, iio.f-2912;
what constltutee noounty buaine86" he been~ell dfpreeeed,
and we quote from aalrl opinltan a8 iollowsc
"The tern *aounty brulneee~ ehould be given a broad
end Ube~al oonatruotlon, 60 aa not to d6Peat the‘pwpoeea
of the law.
*We am of 'the oplnlen that the mattoP 4S exualaln&
lnreatlgating aM oonelderlag 6x1 l66u6eaent of tuie, end
deterriniug whether the Mm 16 llweud OF notj~-.aad,;r
fouxd to.be lnmlld, to do the things 66 8u#orl+e&~bJ~J.~
40 have property oovemd ~re~,m-ulleelad'~'~~'~~'.~
.a8 that .the texss shemoa UT be ooll6oted,4l1~pertU~a ~'
to ‘county bueineea.’ It vtrtrld seen thut ,if; is ‘aa’ mmh
'county~busimse" to exanlne %nto, aecertain en4 Uatemla',
en esss8amt to be invalld~amd to have~the aam re-asgw&&
3.na vulicl manner, as it 10 to Inspeat tax ~t%onr;*~~:,
evldenae thereon, and d6tenrime~'cutd.equallsethe valuutloae;;
which aattsrs are unquestionably county bualaesa andg~perly
intrusted to the aoclllriarione~e cow%, actfag 35,.a board of
equa1itatiOn.*
We conolud6, th6r6i0r6, that the Conmi68lonere Court
h original furQds,ctlon upoa a propor t@pUcatioia by.the WC-
Pwr, OP upon l.nf0mt10n fuFnlrh6u to it by. the Tek A86686&
o"?l*att?~,to betertine the VaUity or iaVtiidi%y Of a~& ir88688-
a8atfNoti hearing of auoh application and evlbenae be-
uDfm it, the Cos8elssic3aersCourt should det6mUne that en Eaf#ema-
*t Vas Invalid, it haa the paver to ounce1 suah aa a6s66aIU6nt
m4 order a reassessment Of the property 1nVolVed.
Mi eon. Ches. A. 'Poach,page 6
This brlnga ua to the lamadlete quearlc~ w'xTn,S
.sb; you present, namely, la the Conmdaaiomma Court e\;Llw,nire::
to reduoo the eaaeaamenta or oaaool aaaeaameata in psr::?
our opinion la that the CollladaaLonera
Court has no au&
authorit;l. Thor8 era anlJ two kiada of aaaoaamenta, valid
and l.llve11a.In other warda, thbro are not thme kIMa of
aaaeamuenta, valid, mid ai~3partially Invalid.
TheLa ~eleur e ha 8ltt~ted b y th eNaotmNt of
&Mole 73&S& V. R. 0. S., to mower the Colmldaalonera
court to raduoe ol'oanoel in @art la a ea a ma plwious4
nta
~madewithout fU8t de~larlng 8~h la8e88atent imrelid, upon
~reppliaatlon~ob~,~fhiavethiPLi~~~~-
iaad, 88 we ahell helwlMfter point out. Thla arti readJ
aa follawar
'Inelloaaeavheroplwpmtye'-" rlllgonthetis
rolb~, whether rendmod orullrander ?r , ourrentordellll-
went, eppoera to hawe ken eaaeaaed et a oalwtlau
@'4&XU' thN tht Pl~OOd \rgonOthm pm bl NOh
loo@lltyofalmilaPvallm, orout ofplwportiontothe
the ~el%gsnallaaoaamnta. Ia all ,NOh 068eai thO’-COppda-
alol%aracourt aheu 'l¶eer teatlmonyfrom 0ompotNt ,ud dir-
lntereatedwltneaara,eMnymaka auohperaim*lud
Sndepeadeat 2.nveatlgatlon&a ma seam hboeaaa
Padlent. If, after auoh lme & tloa it eha3~gezto
the CO~IIU~~~~O~CW~ Court that Noh e88086aiNta were dl8-
erlminetq, or out of~pro~ortfon to the tex8ble rcrlueof
~a84 property, or that raeaon of the~depreoletlon of
value of aame, ,orthatL la fo r o ed
oolleotlen of the
eooumaetxd asl~nt tema, penektlea, latereat, a nd
aoat? wuul6 he laeq3Si8ble ar uonf3.a.W, th, Cmaak
~iNera Courtabay;uwler ita power aa~e~&3aM of Bqualicatbn,
arakeau& adjuatmeata ea to laaeaaed values of auoh property
a8 it amy detemiae to be -table and just. And any
P~viOua fixBqofvelue8 ofauahp%'qWtyfoCthe~~a
bVOlved shall not tm *rea acljudloafa'es to the partionlar
0888.
Hon. Chea. A. foeoh, page 7
"Provided, that the State C0mptrollar shall be
f'umlahsd with,e oertifhd o~py of any order paaaed
in ptriauaaoehereof, ad ahall ll~ae the County
AaaeaaOr4olleotor of Taxes, vho shall m&a the neoea-
saryoormuti~nofhl.arolla. Prodded further,that
nothingherein&allbe o~natrued ea euthorlalng the
'C0maiiai0aeraCourt to remit en&penalty, lntereat, 09
ooata that.hwe aoorued, but all au0h penalty, intem3at,
* end aoatQrmj@l be ooll.eotedon the adjusted ~aaeaawnt
I ~..
as MJ ba etithdicid by exlatlng lav.'
(I
4 Tile ortiole appears upan its feoe to authorice the
':i ~Cot&aaionera Cd. to'kduoe exaeaaLte end uxmeaaozlable
taluatlanaup0n tka appll0ation Of the taqmyer or the.IEax
.Colleotoron esaeaa~ta not deolamul to be Invalid by the
:Cc3aKsaiolurs or *a Dlntriot Cour?t,and to
,.,tKa axted we atatuto la auwtmatltu~. I
::t ,308.55, Art. pravidea~
'-.
: ;?The legfalatum ahell have no pow2 to~~releaae
.~pd$ingoiah ar?to luthorl~.the zeleaa~"@ mxt3.w
.<~> $&ta~~lawho~o erin.pwtth4 iadebtddmm, 1hbUity
:.,
;
3: *,*bl&@ti;opaf any aorpm&ion or .bd%v%d@l, to ,jWa
atj!#dB;~:*
,to~aui$.o~.:er any alaKelpeilo-t+- *
ftheral&*
Artiolo 8, soo. 10, of the ~c&latitutionprovidbir ~'
9he Legislature shall have no povea to release the
bbabitanta of, Or property in, any Oourrty,Olty Ortown
free the payment of taxes levied for State Or o~uuty
‘purgesea, ~anleiala oeae of grart pub110 O~lamity~in any
auah~oouat;p,~aity or lmm, when auoh,releea@ muy be mnde
by a-vote Of tv+thlrda of.eaoh Houaq of the Leglalafiure."
Hon. Ches. A., ‘posoh, page 8
The queatlon ariaea, are delinquezi~tqa en
Lnd)btedaeaa, obligation, or llablllty -thin tbe'w
of the laaguagb of the constitution quoted above? If not
an isbeytidaeaa or obligetlon, then obrioualydeliaquent
taxer-,+ititute a llabl~$ty, and the Leg1818ture.18
~qual~y~tithuut;pnrerfo -ears auah llabllity unless
~on&+nDmnt~taxea we tea or 80x-eyear8 paat due.
Thl,ala thehold in the 0980 of Pioneer
a.& 'Rbtiningco., 892 a. 'W.36 9, (cola.App.), rwuJ%
88 foll0vst
"We do not atop to oonalder vhether e dellwuent
'+a~ ia an ~lndebtedimaa~ or *obligtatlo&*within the
6ith.bg of' the migwg0 Quoted, for that it 3.8a
*.lhbilitj! amnot be doubt&. OIUv8l' V,-Olty Of
lhua~n, .93 .%x. 6, 34..8.W. 940, ,943;City of Her&-
&te.v. mtta, 87 vex. 14, ~6 S. W. 619.”
1:”~. ,~.. .’
‘.’An eaaQaamQnt.of .pxqwrty la N lnU8pumble
to the valldity.of a tax;aM in??We*.the
llat of~tbe prepex+tymbjiet ~tor*ae*ament
Solloua 5n order a l~v,, tnwWleotl.on,
end dl@aot atop lntha pro0088
VI neoill, 109 &W&M) z.lO% ~'
_i, ,.
.~Itla oommlti in the 8lWxmaat ,offaota.~8aib-
alttul-bp gou't;hetthe80 8asentlel atlpawm t&ken by the ""
tiaeaaor end the .CoamU.aalowr8Court (Board of EQualiMtlN).
the maeaoua
We do oonoi'ude, houwQr, that thn Cmalaalonera
'@$' hpa k'iSbiOt%On, lQXU% 8pPliOBti~ Of~thO - wild
ax&eaaeaaWPt ,$amade, to dotemine u&m auoh~haaring
\).=a aaaessment be rmlid or invalid, end may oonalder
1x0~ Ches. A. Tosch, page 9
the question of gross and disorlmlnstory over-valuation;
and if found to ba Invalid, to aanoel suoh assessment end
order the aaaeasor to CbBapeaa suoh property. Them is
-)no question thet the.Dlatx%ot Court haa~jurladiatlon end
paver to peas upon the validity of an eaa8aam8nt baaed won
exoeaslve valuation. in a atit for the oolleotlon of delln-
puent t+es, or in a,direat eotlon by the owner and taxpayer
to oantielthe aaaeaam8nt; and lf edjudg8d to,ba invalid,
WY be had. State v. Riohaxdaon, &I S. W. (26) 10%.
reeaaeaaitte~t
we era of the opinion that a taxpayer end wner.vho feels that
his oonatltutlona~ right of equal and tirm taxatiqn guaran-
teed to him under the Conatltutlon haa b+z vlolatad by en
exoeaalve and unwarranted v8luatlon plewd won hls property,
may have the aam reoonaldered by th8 Cos&aaioILdfa* Court,
upon properep~liaati?n~and hearing; and lf auoh saaeaaamnt
M lewd invalld.dforNch reason, to order the asaeaament
ga@oelled,.end the property reaaaeaaed; and you are aooordhgly
ao edv$aed. The~ConnalaaloneraCourt, howOVer, hca no authority
to msz8ly reduoe or edjuat auoh an aaaeaam8nt.
I We doubt'the propyidy of our atte& to lay
do&~&yiiril~ble~rul.~s .ea~apattern far tht,'C 22 ~aaionera
,oara;t
3n.dQtQl-laing the 0aiidity of asa~Qasaienta~~for
di
paoeaalty aaoh oeae,wQl peat upon it8 own fao$a w&l the
aufiYbienaythereof, but our geaaral~vieua may be-athered
~'bhet~we have aaid ,ebowe.
very t,rulyspurs
ATlwREY ORRRRAL OF TBSJAS