Untitled Texas Attorney General Opinion

372 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN BonorableGeorgeEI.Sheppard Goqtrollsr of Publla Accounts Austin,Tera6 Dear Sir: cpiniorl ao. O-25 xas v. A. ts for the aolleo- The defendanttax- payor filed w da, this defendantwould doublewhat it shouldhave bae,enand what Ws8 oommOn]s wad as a basis of value o&~@#~W.land9 BimilarW . situatedand of lfke nature in Gol.llng#ox$hGounty, 'laxaa.- Defendantalso prays for the PolMwlng jud@aentOf the oeurt; VfEWZ~ORE thhlsdefendantpray6 that ha hat@ jud@ant Of the Court,ashab~iehil&the Vale Of the land in questian,at not exee@dingthS BuBlQf EkmorableG.org.H. sh.pppard, page 3. 1931, 193S, and 1933 and is entitledto t.o.v.r taxcu,a8 to all or said 8oetlonor land r0r the yeem 0r 1934, 1935, 1936, 1937, luld1938 fnolu- rive to6eth.rwith th. legal p.naltyinterest and .#t. barred on the valuation for raoh par a. above set rorth and ie entitledto a rore- oloeureOf the tU lien on aald propertyior the tuen egelaatthe uam as hasrein shown." Your attentionis ml&de: opinionNo. O-1888of thie Departmenteddrrr8edto . Youaxe advIsedthe& the .onolu.lon.annmmoed ln CL t opinionare ap lioabl.to the uabe you present. A oopy c+ftke 6~~0 ie 0~6Pored r0r four iarormation. ft 1. our opinionthat the udr.a;,z fn th. oam of Stat. '1.A. J. Layeook 58 a rali4 the mme iu not rubjeotta oollateralattaok. your letter ,AOU~mpUAying you saolose 4 letter ad- dressed to youmelt fron Honorable Boward 9. fig &I tiamusor- Oolleotor of taz.. of Gollingrrorth County in whfoiithe fol- I- statementlu oontaiaetl~ *Al60,we would like to hare approvaltrap the Attorney4Jener.lon thin prooedure,a. th.re are other taxpayerswalti the otttoola.or thla "&o DlatriatCourt to oaue, and ready to step in hme their valuationsrmluoed.~ Thlu opinionis not to be construeda8 &ring ap- provalor ths Att#rnQy Gensral.9~Ospertimmt to the general gzg;tft" or golqg into DtitrlotCourt to have raluatiorm . under the law or this State euch pre0.du.mmay be armployedanly in oertalnsplsoifledotta and eaoh oaee rortr cm its own partioulartaotu.