Untitled Texas Attorney General Opinion

:ion.320. 2. ;i:sppmi, pat;e12 93. The a#seasora of tares,shall furnish said board on the first Monday in May of eaoh year, or as soon thereafter as praotieable, a aertifled l&?t Or DSDeS Or al FWQi&# .,xhO6ith6X r6rU89 t0 WW or.to .qualifyor to have signed the oath requW&- by law, together with the a8sessnNnt of said ~&n8e progert~ made by hirs. through 'othex i.nftirmatien~+itd said board shell examine, equalize and oorreotasnese- menta 80 made by the assessor, an4 whem ao rsriee$, ewaliead and aorreated, the,~semerhall.be approved.* "fIereafterwhen any pereon, rim or oorporetlan renders his, their or ita property in this Statefor taxatibn to any tax aseeaoor,,and makes oath ,a8 to the kind, character, Quality and ~QuarM.tyOf suoh property, and the eaia 0rriOer. aooept$KqeaL&rendSion sronleueh perscm,,fira or corponation of suoh prqx3rty ie satisriea that it Is oorreotly ,sndproper&y value& aoeoralng ~4% the reasonable aash market value'of such property on the marke~tat the tlma of Its rendition, he shall list the same aeeordingly; but,,if'the assessor Ir satisfied that the value is b~elovthe reasonable eash.narket ,valueoi suoh property, he obll at 0808 pla~,oa~6ai~:lraabltl~n opposite eaob pieae of property so render&an amount equal to the reasonable oaah market value of auoh property at the tQ#e of.ite rend&.ti.on, and if ~suah property shall betr0wd .to,havo~no market value by suoh srticer then at sueh .sumaa ridd,ofrisa shall deda the real or hrinsio value or the p?opertgg sn4 i&~tbe +?wm Iiatin$cstreh.prop- eztyor,the wner thereof le aot satistied wtth-~thevalue plsoed on tbs property by tha ~eseeasotbhe shall:so aotlfy the ps6easor;end Ii'desirlng so to do.make oath beroro the~aaseeaar ,that thh~'valuwXoon80 ri2F4k+ by 8aid .0rsmr on said property ie exoee8los~ 8neh tmic82 iberurnlrh suah rendition, together with-h18 valuation thereon and the oath,of suqh person,:rira or off~ioer.ofanyoorpora- tion, if any ouoh oath has.been rmds; bo the ooruniseloners' co*urtof the county in which.said:.renditionwas made, w?li& oo\irtshall hear evidenoa snd determine the true value of auoh ~property on January Pirst, 1Q (here give year for wkia? assesatilentis &made)aa’F5 3-x provided; suc:~offlaer or court sha3.i take into consideration '. property could !;avabeen eolA for any titlewithin what said six r;ont;ns next before the first day of January of the year far w:.iicYthe property is roxiered." L -.- xon . Gee. H. Sheppard, paed 13 Alwale 7818 Of v. a. c. 8. of Texea declaresr ,:. .~'. "The boards of equalization ehall hav~epox&r, and It it3made their offioial duty, to sup~vvltlethe asses8- aant oi their respelrtlveoouhtiles,and, Ii eatisfled that t&e ralutatlanot say property is not in aaoordanoe with the lawa of the State, to lnammsa ax dfainish the mme and to afYix a proper valucatioathoreta, a6 pmvlded for la the preoeding emticleg and, whsn say ~msess3r in thla State 8Ul.l hape ,iurnlohedseid oourt rLth the rendi- tion as provided for ,fnthe preoedw artLsle, it shall be the~duty oi suah awrt to ~oall beiore It aueb. person8 6s in Its &zdgment say know the market Value or true value of auoh property, m the ease may be, by proper promas, who shall teatlfy u&da: oath the uharasfer, qt&ity snd quentlty of suoh pmpstxty, as Ppellas the value thereof, said aourt, tiftexReariog the evidanae, ahall,fix the value or m&i property In acoordahae with the eridqnce 80 introduced and ,1t6 provided ror in t$e preaeding axtiale; and thslt astim in auoh oaas ox eatsea shall be flual.* Mtiale 7816 of V. A. C. S. of Texas presorlbes the oath whfoh the members or the eomraiaaioners aourt mast take when that bmxt oenve&ee 48 a board of ,equrlioation,aad is a6 follews~ *mm a eom&eioners court convems es a board or ~equaUsatiort,,be@re oonsidering the aubjeot of equallza- tioa of property .vaMeu f@r the pwpasee o~~IJ&xet?&an, eeah mwber of the oourt, inoluding the,.aountyjudge, shall bakesand atib~eoribe t4 the fo~llowinac6etbr : !I. , a 0r mestber~~ the-bQavd 0r ~siuof,i- tation ,of' f%untp, tor the,year A9 b. hevbbvYsofbM1~ 81oav that. in the Dsrfornumor of EW au=' as a ii&birqor‘ mob beard ior said +r, I wi.ilnot-vote to allow"auy taxable property to stand aaecsaed oo,~the tax rolls or.sa%d oounty for said year.at any sum uhlah I believe to be less.than its true asark& value, or, If It has 50 msrket value, then its real value; that I will faithfully endesvor'and as a member of said board willlaove to have eaoh iternor taxable property whioh I ~believe to be assessed for said year at less than its true market value, or real value, raised on the tax rolle to what I believe to be it-e true cash market value, if it has a oarket value, and Lf not, then b its reel value; and that I will faithfull9sudaavorto have the Gf30.F. Shepprd, paged 14 real 'eatdiea@ 4.&TQvsruntothereon oub~~ot tQ +uat1on, lyln&'in ad.(l~~osUnby, bbtt nay ~be~~render$dtag 016ior " ttixabienb~y'anyeerporatlon a ln4lrldual, OF by ,thrir agytib 4~. repl&dtritWiVd,&a iklly~hd laaybe~pradtloable, end that I will, aa fully a8 ie praotloable, riew and Insbeet al;L' other~te%able property In said oounty ren- dezyd to at3as aforesaid; that I will to the best of my ability m~akea true esttite oi the aash value, the market value of such property, if suoh property has a @larkatvaltle,and,ti it has no'ma~ket value, then bhe real value of all euah property, both xeal and personal, on the firs% day of January next proowiing; and that I ;:on.Sec. Ii.;heph'erd,pqu 15 will mice up and attach to eaoh aseassmeut sheet made up and aworn to by the ~&aidpropsrty ownera, their agente or repreeentatfves, a txue arreeawacmtand velua- tlon of said property, tngether with a mtmoranba of all facts whioh I si.ay L-0. bsaring upon the valus of said tamb1.e property, and that X w&l1 make nil.poaalbls inquiry oelatlve .bothe true value of suoh propert;r~ and thet I will attadh aaid raawrrandaand statmmnt of faots that f may asoortain 88 aforseaid to the said asseesmnt she&a of the respeotive property onnersb That I have read and urpderstendthe several provisions of the Constitution and law of thie State relative to thhevaluatioa of CarabZe property, and that I will faithfully do,and psrforspeverg duty reendzwct of ~6 es tex &BB~SIIOF (or. depuby tnx s.messor ) , by khe Oans~l- tution end laws of thie State. So help me f&d.*. TM0 oath shU1 be administered by the oounty alericand shall ba in brzplioats;the orLia;inalshall be by the clerk riled and reoorded in t&e reooa?d#aof the amnty, and the dupbieate shall bo retainad by the assessor, OF the bepity, aa tha oasq may bei+ (tit. Tt14, Vernon*0 4b. aiv. stab.,Texas) ?urtlmmaw, as throwing additional light.upon' the d&let of the t8x aeaesss% Andyeol2eator, when.hs assssaos property for tam&ion; wo m.mfer.to Artlole 7822 of V*rnon*a Annotated Oiril Statute8 of Te?.aa,whLah provldesl *AH. 78818..me 88688sor of tarea ahall,.on or bsiare the Clpst bay of Aqprrt of esoh year far :.whloh bhe na~arenmnt is medo, retarn ,hisroll,s,or aaslo8mont books of the taxable pxoprty rendered ta htn or ltsted by him for that year6 after they'have been -de in eooordmae ulth the g@~risians of this titls (Title lea) to the oounty board of egualieatlon, veirified bf hie afftdavit, substantially on the followlug form 'The atate of Tera8, COURty “1, azm38sor of oounty, do solemnly swear that the rolls (or booke) t which this is attached contain a oorreot and full l.isz of the real and oersonal cronertu subleat to taxation in