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.