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OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
anovcn SCLLCIIS
Al-mIWFIOCII‘IAL
Hon. Sam J. Hunilton
Dirtrlot Attorney
100th Jublolal Dlrtriot
Muephlr , Toxu
o~tnion No. G-7169
RS: Dose the rommissionrrr o
the authority t
the tar.8 dU8 t
on proportp bol
or other tuln
w8 8OknOW1bbg8 rOO8ipt
rOi?idillg
88 fO11OW8:
the oommlssloners ooilrt bars authority to make adjustment
of tht taxas due the State and county upon the inrmdered
roll after the judgment has been lntbrbd, thb propbrty rold
end bought in by one of the taxing unit.8 for the benbtit
or the othbr taxing Uiit8?"
763
Bon. Sam J. Rlmilton, pagr 2
In ths Oa88 Or wella 8t 81. T. COmni8SiOnbr8
c o ur or
t M8di8On county lt al., 281 S. W. 593, the Court or
Civil Appr818, in en opinion by Judg8 B8rOU8, 8eid:
“The OOti88iOn8r8’ oourt 18 a or8aturr or thr
8t8tO oOIl8titUtiOn end it8 poWOr are lhit8d and
oontrollrd by ths Conrtitution and th8 1aW8 a8 Q888Od
by th8 La&i8latur8. tit1018 5, 116, 8tat8 COIl8titUtiOll;
Baldwin v. Trarl8 County, 86 9. W. 460, 40 T8x. Cir. App.
1491 Ssmrd T. hl18 Oounty, (Tu. CIT. App.) 246 9. W.
728~ Bland v. Orr, 39 9. W. 558, 90 Tbx. 492. . . .w
Sea. 18 or Art, 5 0r the statr Qonrtitutlon reed8
e8 rOiiOW81
Beoh oounty 8hall In like mumor b8 dlrldrd
intO ;i& ~OIDIIi88lOn~r8' prOOlnOt8 in 8aOh Of WhlOh
thrrr 8hcll bo 818Ot8d by th8 qU8lliird VOt8r8 thrroot
onb oounty oOILmi8rlonrr, who 8h811 hold hi8 oiiioe for
tW0 yO8r8 and .Until hi8 8U00088Or rhall b8 l18Ot8d and
qUdifi8d. The oounty oomml88lonerr 80 ohoran, with the
oounty judge, a8 proriding orrloer, 8hall oompore the
County Comd88loner8 Court, whloh rhall exeroise suoh
power8 and jurlsdlotlon over all ooUuty bu8ines8, a8 18
oonierred by thl8 COIl8titUtiOIl end the law8 Of the State,
or a8 may be horeefter preroribed.”
Sea. 18 or Art. 6 or the State Con8tltutlon road8
a8 rOiiOW8:
*The Legirlature rhall provide fo rlquellzlng, a8
near 88 may be, the valuation of 811 property subjeot
to or rbndbrbd ror taxation, (the county COd8SiOIlbr’S
COiWt t0 OOn8titUtb e board Of bqUallZatlOn); and may
also provide r0r the cleselflcatlon 0r all lands with
rererbncb to their value in the several oountle8.”
The statutory grant of power to the coumlsslonbre
oourt based upon th6 two oonstltutlonal provisions cited above
is round in Title 44 (Artlolbs 2339 to 237211) and Articles 7206,
7211 end 7212 or Title 122 or V. A. C. S.
Article 7206 provides that "beoh oommleslonbrr oourt
shell oonvone end 8lt es e board of rquellzetlon,W prssorlblng
the time end duties.
Hon. Sam J. Hetilton, p8gs 3
Artloler 7211 end 7212 provide ror equalization
Or 888@88UlOnt8 the board or l
by quallz8tlon and ret out the
dutier Or the OOl8Ud88iOllU8 OOUrt whilb 8ittiw 88 8 board
or l quallz*tlon.
titiolb 7205 Or V.A.C. 8.protide io r l88~88QM t
or p r o p er ty
not rendered. All 8UOh rrrersmentr are subjeot
to 8otlon thereon by the board of equalization.
In the 088e or Cl8mon Lumber Co. '1. Jone8, Sherlrr
8nd Tu Colleetor, 49 5. W. 909 the Court of Clrll Appealr,
In pa88ln4 upon 8 matter lnrolrlng t8xrr upon property
Wnrendereda on the tax rollr, ld In rpite of the eommlr-
rlonerr oourt having made 8n order reduolng the raluatlon of
the property from #66,325.00 to $44,075.00 the tax oolleotor
reiured to l ooept the t8xe8 on the reduo8d valuation and
retured the demnd ror 8 reoelpt, 8+1d1
*After
the epproml or the roll by the boud or
lqIAAliz8tlOn, it h8d no rurther jurlrdlotion in the
matter, and thb order oi the 8omair8loner8 oourt made
Feb. 21, 1898, reduolng the e880888lMt W88 void for
want of authority In the oourt to make the order.*
In the o88e oi Chloego, R. I. k 0. Ry. Co. v.
State et *l., 241 S. W. 255, the Court ot Civil Appeal8
raid:
” . By lpreu term8 oi the rtatute, when 8
qurstl~n’or valuation ror taxation ha8 been on00
regularly referred to,tho proper oounty board ot
lquellzetion, the relu8tlon of that tribunal 18 *rlnel.’
After the tax rolls are made up in eccordanoe wlth the
~rlnel~ review end eotlot of that tribunal ani are
oartitled by su?h board, their jurlsdlotlon over that
property ror assessment purposes ror that year 1s
legally ended.”
In the cash of Lendmen v. State, 97 S. ,!. (26) 264,
the Court of Civil Appeals 8eid:
"Comml8slonbr8' OOUrtS oen eXbrOi8b Only 8UOh
pOWOr ~8 the Conrtitutlon Or thb Lbglsleturb epboifl-
oelly oonfbrs upon them, Constitution, art. 5,)lS;
Blend v. Orr, 90 Tex. 492 39 S.W. 558; Llllls County v.
Lempeses County, 90 Tbx. bo3, I40 S.W. 103, . . . *
765
Bon. Sun J. H8mllton, page 4
lot only dobr the Conrtltutlon r8ii to grant eny
authority which would authorize ths oommi8eionur oourt to
make 8n nadju8tm8nt* (wo trko it for granted the party really
want8 8 veduotlon*) of the State end oounty taxu, I. s.,
the tax judgment agaln8t the property In quertlon, but the
Conrtltution ha8 other limltationr 8(8in8t the Ls6irl8turs
rsleering p8yment of or rxtfnguirhing urg taxsr, indebtrdnrrr,
ll8blllty or obligation or &ny eorpor8tlon or lndlVldu81 to
thl8 stats or 8ny oounty or detlned 8UbdlVl8lOn thereof, or
other munlolpal oorporetlon therein, towlt:
900, 10, Art. 8, oi the St8te Coartitutlon reed8
88 rOiiOW81
"The Leglrleture rhall have no power to release
the lnhabitantr of, or property In 8ny county, oity or
town iron the payment or taxer lerid ior St8te or oounty
purpo8e8, uulerr In oe8e 0r grad pub110 l818mlty In 8ny
8uoh oounty, oity or town, when ruoh rele88e mey be m&de
by 8 rots or two-third8 or each Hou8e or the Leg181*ture;W
Sso. 55 or Art. 3 of the State Conrtitutlon read8 es
r0ibf8 I
*Thb Leglrleture 8hall hare no power to relse88 or
sxtln&ul8h, or to authorlzs the rsleering or l xtinguiehing,
in whole or in pert, the lndebtednesr, llablllty or obllge-
tlon ot any oorporetlon or lndlrldual, to thlr State or to
any oounty or detlned rubdlrlrlon thereot, or other munl-
olpel corporation therein, lx o epdelinquent
t texts which
have been bus for e period of et least tsn years.”
The 46th Lsglslature pa88bd H. B. NO. 456, sec. 1 of
which le Art. 73456, V. k. C. S., reading es follows:
‘In all oases where property aplearlng on the tax
rolls, whether rendbred or unrbndbrbd, current or dclln-
quent, appears to havb bran assessed et e valuation
greater than that placed upon other property in such
looallty or slmller value, or out of proportion to the
taxable value of auoh property; or whbre by reason Or thb
dbprboietion in the value of ruoh property en adjustment
of e8srs8sd value would be oqultable end expsdlsnt; or
where by reason of long dbllnqubnoy, the aOCUNlbtbd
dellnqusnt taxes, with psnaltis8, interest, end cost
aggregate such amount es to make their oollsotion
inbquitablb or oonfleoatory, the Commlssloners Court
.
Hon. Sam J. Bemllton, pagb 5
or the oounty in whloh 8uoh property 18 ritu*ted, upon
the l pplloatlon or the owner thereof or hi8 duly
authorizbd agent, shall hare the power to rOopOn and
reoonrlder thr original l88e88ment8. fn 811 8Uoh 088O8,
the Comul88loner8 Court rhall h88r te8timony rron eom-
petent and di8intSra8tSd witne8888, and may rake 8uoh
perronal and lndepesdmt inta8tigation 88 may 8sam
neoerrrry and expedient. Ii, 8rt8r ruoh lnre8tl&atl~n
It 8h811 appear to the COlaml88iOnOr8 Court that 8UOh
arser8mentr were dlrrrlmln*tory, or out 0r proportion
to the taxable value of the grope&y, or that by muon
ot the depreolatlon ot r8lue or 8uee, or that th r lntoroed
eolleotlon of the rooumleted delinquent t8xs8, penaltle8,
interert, and oostr would be inequitable or oonfi808tory,
the Comml88loner8 Court uy, under It8 power w a Bo*rd
or ~qu*llr8tlon, arke ruoh 8bju8tnentr 88 to 88rerreb
t8luer 0r 8uoh property 88 It my detemlne to b8 equitable
and j\ut. And any prerloua rlxlngor value6 0r 81x41
QropOrty tor thr year8 lnrolred rhall not be *re8 8djudlorM'
88 to the partloulrr 088e.
Vrorldsd, that the stats Comptroller rhall be rur-
nlehsd with e oertiilbd oopy of any order p8s88d in pur-
8U8130. herbof, ar shell likSwi88 the County A8eS88Or-
Collsotor of Texrr, who 8h811 make the neoerrary oorreo-
tlon or hi8 rollr. Prorlded:further, that nothing herein
rhell be oonrtrued a8 euthorlslng the Comai88loner8 Court
to rsmlt any penalty, lnterert, or eortr that hare aoorusd,
but all ruoh penalty, intereat, and oostr 8hall be ool-
looted on the adjueted a88e88msnt a8 may be authorized
by l x lr tlnglaw.”
Sec. 2 or said H. B. No. 456 la Art. 7345d-1, which
mekee the above quoted motion epplloebls to all other taxing
units having power to levy end oolleot taxes.
On Deo. 1, 1944, this Department, in en exhaustive
opinion, No. O-6257, rendered to the County Auditor of Dallas
County, held Article 73456, V.A. C. S. unoon8tltutlonal es
being in violation or Seo. 10, Art. 8, end Sec. 55, Art. 3
of the State Conetitutlon, hbreinberors quoted. Art. 7345d
we8 Seo. 1 or H. B. No. 456, Aots or the 46th Legislature, 1939.
By it thb Lcgl8leturb attempted to oonfbr upon the oomnissloners
oourts authority whio@ fr not oonrccrsd upon the Legielaturs
it8Sir, end whloh the Conrtitution iorbld8, I. s., reducing or
Hon. San J. Hemllton, page 6
08noellng In part a8re88mrnt8 would hare the srreot or rrmlt-
in& end releasing t8xr8 whloh were a88SrrOd eooording to law.
May we add that in the o88e oltrd by you, the party reeking
the "adjwtmsntn was the grantee of thb aaer of t&s property
to whoa the taxe8 were legally 888a888d. Not only were ruoh
taxer legally 888888ed without objeotlon On the part of ruoh
owner, but the tax lien orrated by ruoh rsmea8ment and tax
levy having been rorsolored, the judgment of the dirtrlot
oourt would ii rrduotlon 0r 8-O W88 made, be ret 8slde by
the oommlrrfonerr oourt, when the iorm8r ha8 ruperrlrory
power over the latter. If ruoh prooedure be permitted,
nothing but lndlera oonruslon wotid rerult.
You 8re therefore rerpeotiully 8dri8sd that In view
or the ooE8tltutlonal prorl8lon8 8tatUtO8 8nd 8uthoritier
herelnbrtorr oltsd, It 18 our OphOn that your que8tlon 8hould
be, and 18, 8n8wered In the negative.
Tour8 very truly
A881 atant
JVF:AMM G
,