The Attorney General of Texas
August 6, 1978
JOHN L. HILL
Attorney General
Mr. Jim W. ‘Weatherby, Chairman Opinion No. H- 1225
School Tax Assessment Practices Board
3301 Northland Drive, Suite 500 Re: Authority of the School
Austin, Texas 78731 Tax Assessment Practices Board
to hear appeals of valuations.
Dear Mr. Weatherby:
You have requested our opinion regarding the authority of the School
Tax Assessment Practices Board to hear appeals of valuations. Section
16.252(d) of the Education Code provides:
The commissioner of education shall adjust the
values reported in the official compilation to reflect
reductions in taxable value of property resulting from
natural or economic disaster since January 1, 1975.
The commissioner shall make a preliminary deter-
mination of each district’s share of its guaranteed
entitlement under the Foundation School Program for
the 1977-1978 and 1978-1979 school years no later than
August 15, 1977 and 1978 respectively. Each district
shall have the right to appeal its value based on the
1976 official compilation of school district property
values prepared by the Governor’s Office, Education
Resources. Prior to October 1, 1977, appeals shall be
reviewed by the commissioner of education and these
appeals to the commissioner shall not be subject to the
provisions of the Administrative Procedure and the
Texas Register Act. Appeals thereafter shall be held
pursuant to Section 11.86(d) of this code. The decision
of the commissioner of education shall be final and
shall be completed no later than October 1, 1977.
Thereafter, the decision of the School Tax Assessment
Practices Board may be appealed pursuant to Section
11.86(e) of this code.
Thus, it is clear that, tis to determinations made by the commissioner for the
1978-79 school year, appeals therefrom are governed by section 11.86(d).
p. 4899
Mr. Jim W. Weatherby - Page2 (~-1225)
You specifically ask whether you have authority to adjust values found in the
official compilation of school district values prepared by the Governor’s Office,
Education Resources. If so, you ask whether such adjustments must be as a result
of natural or economic ~disaster occurring since January 1, 1975.
Subchapter F, Chapter ll,.Title 2 of the Education Code, enacted in the 65th
Legislature, establishes the School Tax Assessment Practices Board and outlines its
duties. Section 11.86(d) deals with the means by which a school district may protest
the preliminary findings of the board regarding total market value and index value
of all property within the district:
(d) A school district may protest the board’s findings
within 30 days after the date on which the findings are
certified to the commissioner by filing a petition with the
board specifying the grounds for its objection. After receipt
of a petition, the board shall hold a hearing. If after a
hearing the board concludes that its findings should be
changed, the board shall order the changes it finds appro-
priate and shall certify the changes to the commissioner of
education. The board shall complete all protest hearings and
certify alI changes before January 1 of each odd-numbered
year.
Although it is the commissioner of education who is responsible under section
16.252(d) for making the preliminary findings, we nonetheless believe that section
11.86(d) may be applied to appeals thereunder. The procedural aspects of the appeal
are not affected by recognizing that the appeal is taken from the commissioner
rather than from the board.
In answer to your specific question, the board is not itself authorized to make
the initial adjustment of taxable value based upon natural or economic disaster.
That duty is assigned to the commissioner. If the district appeals the
commissioner’s determination to the board, however, the board is required to hold a
hearing, and if it concludes that the commissioner’s findings are in error, it must
“order the changes it finds appropriate.” In our opinion, the board may at that time
adjust property values as it deems appropriate, and is not limited to adjustments
based on natural or economic disaster occurring since January 1, 1975.
SUMMARY
Although the commissioner of education must make a
preliminary determination of any reduction in taxable value
as a result of natural or economic disaster on all property
within a school district, the School Tax Assessment
Practices Board is required to hear appeals therefrom, and,
after such hearing, it may adjust property values as it deems
appropriate.
P. 4900
Mr. Jim W. Weatherby - Page 3 (H-1225)
Attorney General of Texas
APPROVED: L/.*
4 -A
DAVID M. KENDALL,
Opinion Committee
jsn
p. 4901