Untitled Texas Attorney General Opinion

OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN IionorebleGeorge R. Sheppard . Comptrollerof ?ubllc moounta Austin, Texas Deer Sir: OpinionNo. O-3769 en opinion iron thla deper IIBr0110ws: er rraa F. B. you a ter days he oorreepondenee~ oe to the gcrylasnt cmket Court Order, whloh would unrenderedesreaaeanta and the o be oolleotebthereon In the eptlng 20$ of the taxas ohsrged 1, w6 shall ask that you aonrridsr n the lntormtlon or atatemsats &oen in bW. Caudle's letter of Notembe~ 5 and advise ua whether or not there ia any remdly other than to oolliot b&s taxen as aherged on the tax roll, together with the yenelty and intereat due thereon, unlvsrsthay go into the Dlatriot CourC and have a value pia0tba on eeOh pisoe or propeyay. as Uraoted in Artiola 73&5b.” . ,.._ . Honorable CpeorgeX. Sheppard, rags 2 Attaohed to your mquaat is a latter imm the Gotmty Attorney oi Franklin County wbloh oontaina a detaiJ,ed ro&tal or the raota pertaining to the reduotion or the baaeaamant of the Lsme IznprmMmnt Clstrlot Xo. 1 taxea on the unreador& property for a number or yeers. YOU have 8180 enslose with your request IJoopy or the order or the Comlsalonera~ Court of Franklin County rr$uofng end oormotlag end r~asersalng all of the property leueted 15 Lotae Imprcmaraent Diatriat Ho. 1 of Tr~nklin Gounty ror tha year8 lY30 to 1940, inolualte. This departnent in oplnlon Ho. O-13&2 haa dlaauaaad lo clstallthe oiroumatanosaunder whioh a aommia8ion8r8’Court wuld be euthorize.ed to wke a reaeaea&&mt undar the teama ad proiiaionaor Artiolr7316, 7347 of the Re7iaed Civil Statute8 or Toxba. In the OpiAiOn referred to w ha16 that an invalid la ma m6wa,taa that term ia used and oentaplateb in said AT+ iole 7346, aupra, went M abaemmont sh ieh w8 TOM lb inib ie bsoauae of non ooxepllanoe ulth stetutoryrw@.ramenta lUFNIUtLtl- iw the aaaesamrnt or one whioh wa JM~O frautktlently or aar in whloh a rundaamnballywrong scheme of aaaeamaaat WI aUiijpurd*. wo doaire ~00quote tither trasloplaion Dia.O-1342 when it ia saidI VMs the opinion or Jude (?-harp, in Sate we. Nallet Land (rCettle Co., 88 3. W, (2) 071, w quata aa r011aw*: *‘The rule haa been repaatedly lno ua o ed that, in the abaenoe of frmd or ille$slifiyr thi aotion oi a mard or Equaliaatlonupon a paHi-, oular amenwent ia final; an&, furthermore,that suoh roluation will not be set lafdo raerelyupao a ahowlag that the i?mmeIa in fast lxaasaite. fi the Bamd fairly aad honestly endeavors to fir a ra3.r and just valuatlm for taxing pumwma, a tiatake OLLIts part, unbr auoh o~rotm8tbnoe8, la .notsubjeot to review by the Courts. Toter 85d PeoZftioRailwoy Co. ~a. City of El Paso. (Tes sup. ct.1 e5 S. Gs.(2) 245$ Rowland ~8. Cfty of Tyler (~Tex.Oom. Ap.) 5 9. W. (2) 7568 I)rusadan ~8. Baker:, (Tex. Corn.. Ap.) 229 3. W, 493~ Duck 78. Reeler, 74 Tex. 268, 11 S. K. 11113 5Rata *a. Ohioago, R. R. k D. Railway Co. (Ter. CO& Ap.1 263 s., PT. 249; Sndap Lake Iran Co. va. %1korie16, 247 U., E. 330, 38 Sup, Ct. 495, 62 L.ed. 1354. Xowevtm, the rule has been daolarod that if a 858 Boerilot Zqualiastioaadopts a method that lu lllegf11,erbitrary, or rurrdaslantslly wrong, the desiaion or the B@erd may be attaoked as4 mot aside,I ' *Other oaaas use the languega that 'aa II, gooeretlrule, the deoiaion or a Board or Equali- zetiaa upon a partiouhr ssmQmment, in the ab- mme of fraud a- irragulwrlty,i* oaulurr~ite.~ Port Arthur Inbepandont %hool Dlatrlot VB. Bawr, 64 6. w. (2) 4l2r NOdsrland In60 ondent sahool Distriot re. Cartor, '?JE. W. (2P 935. When ma uad the words *final*and *605oIQ8iye'~oaa t&o aam thing. The talus or the properBy (18tlxed by the Board of Equallaationis me adjudlaata, subjeot o&flyto kiag sat aside for l'rau4OP the sUoptlon of a SrmdamimtaUy wrong methdl of aa- 806f2nflnt." In vlou of Wte rorogolng 8tatersst of th4 lmw II, now grooemd to examine the findftqgaot the Ud~elo~~a' court in ita ordor in whloh it lttompt8 to em001 oo$glnal laawmmntr aad reas8osa Mu proparby on the unreml~d roll8 $a@&& In L~YW Improvmant IilstriotNo, 1 of X%mk%in Gounty, . The orhr of the Court prmiQe6 ona ef the man& for tho rrm8mmmen8 to k 06 f01hfB: *At& it appatring to the Gourt that thora war adopted a fun&afwntallyWFO~~ amthod of laoaaa- -able Claos~ tir%apPaI'd,PaiP b ad bo me o? the fastanoaa in wh2ah the Oostrlra ha~a )J&M that a Ooqxiaelonora* Court oould cot asldr a ?omar lo mo a ~ arnt on the p;roundsthat bhe sama WPU isvalid. Ifowov.~,wa think that the order showo et.It8 fsoe thet the CJourtbaaa& it8 findIng that them waa~*II?uhdaaan%allywre~~.mathM,o? aaaosments' upon the Zeot t&t the tax ameaaors for the pub eloren pare had nuda no lnooetig/atIon Ink, the true ral~a o? the lards In the Levee L'iatriot,hod not boea upon the same but hetdmerely oopiml the uaronderad rolls ?or tha pra- ooadlng yeerraand that the asaaaaur had neror submitted the unrondax+rdllsta for the aleven yama to the Ccnmaiaalonorm* CouH so that It oouU pa08 upon and apgroto the aam. Wa hare been uaablo to rind any autihortty holdding that luah uaxiaalono and irrogularllaIoa rondoPrd Cho aamrreaMntInvalid uader the rules already stated Ia this oplalon. Wo proa- from tha faotm glren thatitho unrondond tax ml1 we8 a~b- mlttetl to tho Umumiaaionor#~Go\trt?or oaoh oitha llovoa yOar8 *miOh it f10W seeks to Z8aB808fd ati that S8ld W.ndonb rolLa, to? eaoh o? the eIevon yoara, ware apprtmad, raapoob lrol;l,by the WvmIsalo~~ra * Court in the mannor mqolmd br law. In Chs O&U of HaJmoa vs. F)Beta,(Ct. Ulv. Aps.) gg 8. W. &OS, an sttaok was Bade upon an asmaameat vi&em lo warn8howa that,the Wats o? uarandorod propartTtJwon tot mado up by the amaamer and %elltwt~d te cha,Comalaaf6~n* aoar$ tcrrlppeotal but that atmh property wws ahown QI-I the ua- rea4onb tax rolL whIoh was approved by the Q~~&~aloimra' aourt alttlng oa~a Board o? Equaltaatlon. fn heldiau that the om.Iaalcman tho per8 or tkr ataamsor anQ oellooter te 8et in the mmixtorindioatoddid riot lmalideto the eaaoamoat she oourt sallr “?Fhamfa*aem ulr00*1Rg the Os;~~rn03to list the umandarod property and aubmIt It to the beard for approval betoro plaalae It oJ2tbs tar rolla, we am 6r the opln9on, waa2~t E-W& a ,lagalright aa 6he:te failure to perfom it would mmber tha eaMatlmsnt rold." Prom what we hare aald It follows tixt It ia auf @nIun the tindin& jWi 8teS8&, end fo~na by the C~eslo~~~fm' OQWC;, aa% appearis($in it* order, la no*, on it* faoo a arir’ioiuhir baa18 upon whioh to render the pzovlow eaae~splaute 3.WalId aa 8 arsttsr or law, Wo next bcnsider the socon fLn4ing which the Oosrt reund a8 a beds ror oa~eellliig the previous 4a404s~~nt4, rhi4h m4d4 es roiim5r 7$4t no assess*6 r4lu4ti6n of sold unrsnd.r*d propsrOy hes been aukinltted te the OEmrmiaeloners' Uourt sitting as a Board of Bqusllsstlfm,which was DOt iB W%iPliMOe With AdiOl4 7m6 Or the R4tl44d or OOUW~;, mtlaie 7206 or the ROV~H~ civil DMMOB or %x~B, 1925, reqnlns that the Oomiesloners* Court pm8 upan and sp- pr0re th0 IUWDB~WO~ ttix roil 44 a p6reqoi4itb 0r th0 ~4lid- itr or 4 tCs* letr. i?~~~ver,ircm the last psrt or ths above ppote4 prcnisfan rrtm amid or&or there is no finding thst the Barr4 a4 tmt spprins the umenuelv4 tax ml14 r0r the slswsn nspeotlva yews uadsr eonsi4erstion nor thst esoh or ssi4 sn- roadwad tolls rOr eaah respeatlvs y-ssrbo19 the sifidstit or the 44~o~aar 4nd 001140ww or tsr44 or Fr44klin~ coa*y 44 r4- quird br low. Under tho hol4dtagai Iis- vs. State, suprs, ~4 thak that th02-0is 90 tinding in the caari40h0r4~ a0m order, on this gound~ whloh we@4 render the pretieus ss~~ss- mn84 invttua a4 6 884tter or 14~. prcm sll that we hsm ssfd, we am or the o Inloo, ora you ~3% se a4vlsod, thst the 0r4sr or tie e~maiss10~0~ c6tu-t or menUin umn8g dsted Ootowr 29, 19&l, pwpopting to esnool the pmtimm 444ea8mnt on 411 unrsnt%end lsbs in LOVOO fmptoPemntDistriot Ro. 1 or rmnlur~ Couatf r0r slevsn pars, be@anla(c with the yeam 1930-1940, lnelustvs,46ss not show the proper legs1 bssis to render previous sssesmenbs, ror said pm on eai4 property, invslld end thenrere subtoo% to be oanoolls4 ma rcr44seeood In the maimer attenipts4. Yhis aapartment rulbh in opinion Ioo. *l&62, a oopr or whleh s.8enolossd, that &tie14 73&I or ths Rstlsod Civil Pitetutes or Tex84, 1925, only eubhorie4id the Beiwal44i01~~m’ court to oomct or Mat400 value0 or previous 4444samsat4 in lnmtrnoea where nuoh ortginel roseaasmnttwere V&d. ?here- fore, we bsllove,~th4tunder said *fnlonWo. O-U+62 pntl opti- ion No. O-1342, *pies ot eeoh 0pia:on an~lssad, an4 the rathsr authoritiesheseifmbare refemrb bo, the @ame r&lee with Honerablo George if.Sheppard, Psga 6 rsforeaoe to what oonstltutes an invtilid assessment, under the prorl4i.o~ or Article 7350 mpre, would be t!iose sgpli- ,. oable .to artiolea 7316 sn~i ?34$, supra. In other words, the Ctmml44ione~r4~ Court, mist rind that the ori(plnal assesamntlr are invalid. ror my one or the remsons heralIllrbovogiven be- rore said a.44eetniienteoan be osnoellad and the property re- a84048ed. In our request you have speoliioslly rerarred ~8 to the prmis fone of Artlale 7345b, of Vernon18 Civil “tetutoa of Texacl, end asked our opinion U? 4414 ArtlaTe and the~pro- oedure therein authoriscd i6 z-iotthe o 7 remMy whloh Is avsll4Uo under the oiraumst8noo4 r0une to exist in Leroe District Improooment; X0. I 0r mmklln County. or oouawe, that Alt1ol.eor the statutes oontewlstes tho tixlng or an safud~4 vslluo at the tiae a tax lion is foreolos~d in a Oourt oi oompotent jurisblotionror delinquent texos due on proport~. Ii suits were riled on 011 the pleoes or property thrt sro delincpont,, then, under said statute the Wurt wauld be so- thoriro4 ta beer evidsnoe and to m&o a itiding and rkx,rtbo 8alidg0a vsilus (rB ol'the time or the trial. go,40 lwt klion, h-for, that tho prooeduro 44ttbori404,la Artlelo 7345b, 8upm, 14 ma sv8114ble romo4y to hewe 413 lnvslld l44044m0nt n4uoo4. It ~enl~~prot1dO4 r0r th6 Dist~lot Court, in whlsh 4 suit r0r the oeu8otlcm or 40linqu04t tsxes fs pen+ig, to fir sn~44- Judged vslus et the time dudgwiib is ronboxed, tar tho pur~,~so or l4t4bu4hing 4 bsuls rm the lotharire6 tar :4410. ~Ii t&4 444e4sluatr are imsLid,'rar any 09 the re44ona 8lready dls- OUBU~, thm rr believe that ypn 4 propr rindi by the Corn-- ti4sion0r4* Oourt prvstmnt to ei6hor &tiOlos 733 suprs~ then suoh inralld 4e4st34sum~4r4;r be esi~O& %'&e property ruassesaed in the a+er pforide4 in ssld stetutos. wo trust the in this rasnner us hem fully answered your fnqnlrll. Yeurs very tmlly HMeMrmp snol.: Has. O-1462 op.tnmione antiO-1342.