Untitled Texas Attorney General Opinion

OFFICE OF THE ATTORNEY GENERAL OF TEXAS

AUSTIN

Bonorable Campbell K. Ford
County Attomuy
Ei Ez ,cz

Dear Sira

r's court otiewd
valuation of all
In ~thoaesemmentr.

The Board of Bquall-
giving.notloe to the proper-
aidng oi v8luatlon. Can the
and Collsotor oolloot the l.nomssed
tad IS not, oan he oolleot the tax aa it vas
valued for lg42t
'b. The Commlrrloner~oCourt in 1932, b7
the eam methods, ordered the valuation of all -
real estate out lO$. Thin vat3done, and the pro-
pert.7decreased in valuation br 10s in the ~OWMIII-
mento by the Tax Asoessor. There vere no objeotlons
 Honorable C?JnpbsllK. Foti, Page 2

by the property ovners. The property has been
rendered since that time at the value plaoed
after the lO$ cut. 3in00 the lO$ out was ll-
legal, can the Comlaalonerls court nov have
the property assessed at the value placed on
it prior to the time of the 10% dearease?
%y oplnlan to the Comlsrionerlm Court
is attaohed hereto.
*2. In Hay, 1938, the Ccamlrsloner~r
Court ordered an eleotlon for the purposes of
voting on a bond lsrue on the entire county
for the purpose,of the Conatrmotlon,malnte-
nanoe ana operation of roads in San Saba coun-
ty, nedng la said order mane speolflo roadm
and bridges among which was a~brldge over the
9 The eleotion was valid and parsed.
Bonds were’lasued and sold for the purpomea
stated io the order for eleotion and ballota.
Since the eleotlon, the oontingentsupon vhloh
thenbridge mentioned in the order for eleotlon
van to have been built have not been met and
the bridge will not be built. Does the Cosanls-
aloner’s Court or the Ccnnmiseioaerfor that
pwoluot have the authority to use iald money
for improvement,building, etc.,,of other roods
la that preclnat, or must the money be used
for paying off the bond6 lsaued~for that pur-
pose?
Xy opinion to the Camlaslonerla court
is attached hereto.”

“TO THE AOI’IO~ COWISSIO~‘S COURT OF
BAN SABA coum!Y, TKxABt

‘QUEBTIOlp:May the CommlsmloaerlaCourt
order the Tax Assessor to make a blanket raise
of the valuation of all real estate In this
&Et by 5$ in the amseaementr and colleot
inoreaae without giving the owners of the *
.mal estate fomal notloe?
I
Honorable Campbell K. Ford, Page 3

"The opinion of thin Offlae Is that the
Cmmlaaloner's Court haa no authority to au-
thorize such a blenket raise In the valuatLon
of the real estate. Aa a matter of polio the
Cannalasloner*a Court ray aak.that the Pax$8 -
aeaaor vslue all real eatate at s more than
it has been valued in prior years If'he finds
that the property haa a greater market value
than th6 value piaaed on it by the aaseaarenta
of prior years. Article 7185, Vernon'r ~nno-
tated Civil 8tatutea. 1925. The 'paxAsreoaor
PUJ 60 value property, give notice to the ovner
of the property, and refer hzl.m to the Board of
Equalisatlon. Or the Commiaaioaert6Court sit-
tlng a6 a Board of Bquallcatlon may raise the
value on real ertate if they find that the pro-
perty la not rendered at its falr market value
by giving the owner notloe thro h the County
Clerk 05 the raise. Article 7203 , Vernon'8
Am. Civil Statutes, 1925.
"This offloe believes that the blanket
raise of valuatkon of all real eatate would
endanger the collection of any tax upon the
property.
"QuXBTION: Can the lO$ out given in the
valuation of real estate in 1932 be replaced
by an order of the Cemalaaloaer@aCourt llno e
said cut was not done aa authorized by the stat-
utes of the State of Texaa.
"This office believer that although the
cut In 1932 vas not properly authorized, the
fact that the property vaa ln 1933 and every
year slnoe that time assessed at the value of
1932, and In acme care6 raised or lovered,
doea not permit the CcmmlaslonertaCourt to
rescind the order giving the out or to jurt
replaoe the value of 1932. This office be-
lievea that the renditions made in 1933 6nd
subsequentyears have estopped the acumlaslon- _
or's oourt from ralslng the valuation by pds-
oindlng said order, and that the valuation oaa
 Honorable Campbell E. Ford, Page 4

3 p raised aaoording to atatutea at thl.0
.
90 5EOxonABL?s comassIomR'8 COVRT OP
3Mw3A00lmlT,TxAar
L aQUZSTIOXt hy the QaQPlaalonerof Pre-
olaot lo. 2uae thewaey ralaedby selling
t OS boa4 Issue tar tho purpose of building a
/ brim aaroaa the Qolorado $lver at lorthveat
# for tha building 6tha lmprovaeata of roads in
thatpnolnotvhmtb bon4 laaua vu totad
i upon enA the brldga over the Ooloruh~ River
i vu lp eo lflea8putof
a a tha us0 of thoband
I
[ laaue la tha ardor of llootlon, notloe of llee-
tlon, eleotlon ballots, and the retunu o? tha
eleotlonT
!, <
.'The opinion of this offlo* la that vlkara
86 in this oaae tha order of rleotlon 0x3tha
band laaue, aotloe of llootlon, eleotlon bal-
lots aiatin0tl~ stated that $lO,OOO.OO o? the
bond laaw was to ba used Sor the purpose of
building a brld@ wroaa the Colomdo River
in HorthveatOaawmL$y, tha money mat bkuaed
for that purpose and for no other purpose.
The Saot that the order ?or eleotlon, lto.,
alatinotly stated that this awuat of the pro-
oeeda OS the sale of tha boada vu to be wea
ror this purpoao made a ooatnot betvoen the
eleotorate ma the Ccmmlaalowr~a Qourt (W?lght
v. Allen, civ. App., 257 su 980). Therafom
this money murt be used to ereot a bridge or
wu3kha Into the treasury to pay of? that
mayor thebonda."
vo are of tha oplnlon that you h8ve lubatantlally
dated the lav in your oplnhn to the Ccmil.aalonoral.Court
of your county upon the matorlal quoatlona involved. Wo
ah&l, hovavor, state our naaaha in support of this OoBOlU-
.
.
Hanor8ble Nmpbell K. Ford, Page 5

Ylthout oovering the rotters ln detail, they ara
briefly as r0imf6t

The propwe ovaor la uoorded the right, aua it
la primarily his au , to raador his property ror tu8tion
(Art. n89, V.&O.& "3; rooordlng to the nuonablo mah m
kot valw at tha tlw of auoh renditlanj ii th6 Aaaoaaor la
aatla?ledtlbatthe value is belov the ouh narkot value, he
shall plaoo,on arid randltlon o oalto la o hpieoo of pawpa-.
ty the rauonablo ouh m&sot v3 w, ii no market v&w, the
raal or,lntrinalo valw, of auoh property at tba fiu of auah
raadltlon: ii tha ewaer is not latlaflod rith tha valwa‘tbw
proposed b y th a Aaaeaaor, th a omaor ma yh a *0 lttwho4 to h i*
readltlom l ~a wo r altatmont hir, a portlaghla rubditlon,
to ba nferro6 vith his raull 7 ion to x6 OaPlraloaora~ Oourt
(Bomd of huallzatlon) aad tha o o ur shall t hear lvlbencw'and
do~aine~t~v~wuofJIIlOarJl,~inr~~
valw the &aeaaor or the oourt shall take into aooouat what
raid proport 00ula hwo beon sold for uty tiw rithb ls.2
zloJ3tha L Son the first day OS Jumary (Art. Tell, V.A.
,wxt
0.8.). Ar$loZe 7212 V.A.a.8. deilnoa mora ddlnite4 tb
pr00crdore to b r0n0~0a w th0 Borrd or Bqtllcrlisfbtion irr
0arrySq out tho purpoaea 0s tho pro0 Ire1010 72u. uo
““e
think these art10106 0s the statute, oona rulag thm to ther,
daal~vlth madltloaa made by tha omar of v&lob ha at aE
timea haa notloe and an opportunity to ba h4ard. By ths ox-
press terns of Artiole 7212 V.A.C.S. auoh datemlnatlon Es to
value by the Bosra 0s Bquallzatloa la rimi.
It ~16fUrthor provldod unaer oertaln oondltloaa
meathneil la Artioloa 7X+2-7193 V.A.C.B., naaaly vhea tha
property owaer has nfiiaed or nogleoted to renderhla proper-
tr or to t&a tha oath praaoribaa in Art1010 7188, tha &area-
aor shall fix*the valw aad wko the 8aaeaawat.
Thls brings us to tba autlea of the Oazmlaalonera~
Court ar a Board of Equalization provided for ln Artlolo 7206
V.A.C.8. The pertinent mectlona we quoto as rollova~
"1. They ahall oauso the aa8eaaor to bring
before them at anoh meeting all ~+ld aaaeaaaent
lla ta b,
o o k s
lto., for lnapootloa, and so* thrt
,
every poraoa has reader04his propertyat a fmi?
Xanozuble Oawboll K; Ford, Prgo 6

aarkot value, and shall hsvo powor to read for
poraoma,books aad p -8, a lfo md
a r Qwllfy
lr uw, to aaoer & th e
~81 ~or0 awh r o p er
K , andtolovor or nlao tho nlw an &a aaato~
'2; Thor w iwo peror to aorrut ox-
rora In uaoaaod8.
- _ -

y5; Wenevor,aald board shall find it their

In tha oountr, than l-q peatlng a wvltten or rlatoa
not100 La oaah jwfioa~a-pnalaet, ona of WI3ShEuat
ba at thmoourt houao qeoe
2lnae yuurawatlandeala ~tiththopoworto
ralao ralnatl~, whether it bo by tho Aaaoaaor or thm Bomd
of Bpud.lmtl0n, uo oao to uuwoP fauc Chat qwatlon~
Omnlaaloaera~
The Co ur as
t lwh, h a 8
a 0
authotity,
oorreot stat0 to lnatruot the Tu Aaaoaaor
as y o u to aa-
6066 all p Y
ory5$higherthanrendeqd~ablankotin-
oreaao 0r 2 , or at any other valuation. rna00a, thorn is a0
la wWtutla a or r llta ta tolruthOr%ty
y luth o r la th
~ aOamia-
llcmeraa Mart to &to say lnstruotianmto the Tu Aaaoaaor
by blank& order or othervlao to raise orlovor valwtims~
 Bonorablo Ompbell~. Ford, page 7

If th0 dtI0n fixed w th8 kxp8mr, 0~ by
the Aue8ror, lihen, undor the aondItlon8 pnrorIbed bp
8t8tUt0, th. ,&8U880? 18 8UthOCidti t0 fix th0 Y&h8 Uld
uke the u8e888Wxt, It 18 propo8ed w th. BOu’d of pclru-
li88tiOli t0 llki8e tb0 Y&W Of 8UOh renditiOU and 088e88-
ment, It out ualp be done after due notloe to the t.ucpe~-
or or proportf owner u provided In Ileotlon5 of Artiole
7PO6 noted dove.
It 3.8obrerved that by foroe of thI8 8tatute the
OOLtIk~ OlWk i.8 required t0 &Ye t&3 ~l'8OZl VhO8h UIe88-
Rat Of hi8 ?Op@l?~ ii 8OU&ht t0 be rcri$Od bJ th6 baud
of Kqwliut P on vrltten notloe of the intezitlonof tha Board
ln the PreRlu8. the Ruaner or rervlee or 8UOh notloe i8
not provfded pad ve think the law 10 tb8t rhare no 8eOiel
I ~&hod Of 8e?YiOe I8 8peoified,pe?8OIAd nOtiOe iiOOnb~-
lb0 31 Texas JurIaprudenoe,
Qa5puly 1. noc1uro 239 8.V.
t n&lot, be in rrlting
RU8t be permwl. Au yr o th o odfp eno na no
l tlo e,
lltber b p
mall, semioe by the 8herIff or oomtable, or by a
Oitl8ell; 18 h.Otl? O~iniolr 8UffIOiOnt If It @00-l
purpore of perwm8l rervioe.
it 18 8dd in tb8 08U Of 8Wflill.g Y8. 8Ui &tOltiO
39 8.w. 918 bp the 8Up?8W cOU?t U fOiiOV8C

%i8 8tdtVa8 broughtbf th8 oitp of &n
AntonI to zwoover of WIllIm HoeflIng oertain
tUe8 U8e88ed at hiR iOr. tb8 fi8Oti TW
emJLlngPebruaq 28, 18% He did not render

de: tU l88&880r, plld Va8 vol\ud w th&,Off-
. Flu ‘board of appeal end mvirlon, vith-
out giving SIR notloe, dnoruud the v8lu8tIaaa
of oertaln pal%elr or hi8 real ertate, but left
tht plaoed by th8 088e88Or upon Other paroelo,
 Honorable Campbell K. Ford, Page 8

88 veil as that put upon him personal proper-
ty, untouched. The oitp reaovered a jument I!

In the trial court for all the taxea olaimed
I by Iti that Is to any, It reoovered upon the
baslm of the lnoreared valuationmade M ‘the
board of appeal and revirlon.’ Upon appeal to
the court of 01~11 appeal6 that judgnent vaa
reformed, and a judgment var given for the
city for the taxes upon the property only VhIoh
had been valued by the uuuor, end upon vhIah
the valtition had not been inore88ed by the
board. On appeal to the oourt of olvll appeal8
the contention of the aity vaa that under the
oharter of the olty, when property va8 unren-
dared, vhether the ovner vas knovn or not knovn~
lt wan the duty of the a88es8or to list It mere-
ly, and not to value It, and that the raluatlon ::
In the first Inntame was to be fixed by *the
t board of appeal and revIsIon,~and that, there-
fore, the valuation OS the assessor vas without
effeot, and the board had the paver to value the
propertj without notloe to the ovner. The oourt
of civil appeals, hovever, held that, where pro-
perty In the city vas not rendered, and the ovn-
er vaa kDovn, It was the duty of the aa8e88or,
not only to list It ln the name of the owner,
but also to value It for taxation,and that the
board had no power to increase that value with-
out glvlng notioe to me owner. We oonour in
not opinion . . . .”
fotloe to tpe taxpayer and hla consequent right to
be heard la a necesearp prerequisite to the jurlrdictionof
the Board of Equallzatlonunder the general purpose of ‘due
process’, but momover Is 8peOifiOallprequired under the ex-
press terms 0s the statute. Highland Park Independent 8chool
Dintriot Of DallaclCounty, et al va. Republic Ineuranoe Cool-
pany 80 S.W. (26) 1053. It follovr, therefore, that the blan-
ket order of the commls8ioners’court of San Saba County rals-
lng the valuatlone five per oent on all property vlthout writ-
ten notioe to eaoh lndlvldual property omer, glvlng him an
opportunityto be heard Is void and of no effeot. Proper notice
not having been given, the Board was vithout power, jurisdiotlm,
raising the taxpayers valuationa by the method proposed 80 as
to effect hie llablllty for taxes.
xonomble Campbell K. Ford, Page 9

If, hovever, the taxpayer capuleroen In an in-
orea8e In the valuation of hI8 property * or mor8 and
make8 It hia renditionhe vouldbebound thersbysnd It
would oaustltute a leg41 be818 for the a88ewaeat and
oolleotlop 0s hIr taxe8, and thir regardlers of vhether
he had preview WtIOe Of the ?a180 or not. But If the
b?UpayW doe8 not rdopt such XWI80 in YaluatIOn a8 ht.8
rendltlan,notloe and oomequent right to be tird be-
for4 the Board 0s BqualIsatIan 18 8 neoerrary pnroqui-
site for th4 Ebrrd of Bqu4liratI4n to raI8e hi8 read&
tiorl; In rush ea8e If the required not109 b4 not gIvenlr,
the rendition We by the taxpayer or by th4 as8e84er
under ths oondItIon8 authorizinghim to fix the value
snd 888088 aOOO?dh&, Y0d.d aaMtitUt0 the legal bs83.8
fo r th el88e88ment and oolleotioa of his tares. Eofheln8
v; city or 8an Antonio, Iuprai
We deem It equally true from wbrrtYe h8Ye 8ald
above that any order 0s the oanmI88lonera( oourt reioend- I,
i.ngth8 blanket order of 1932 nduofng the valuatl~~~of
all r8al l8tate to ten per oent would b4 YoId 4nd 0s no
effeot a8 a netbad of restoring q valu8tIon8 48 488u8-
aentr for th8 present year of 1913. In ge;81tl;r
8tatut.e prosreribel tha method 0s fix
vhIah tXUe8 are t0 be 488e88ed and 00 3 eoted snd thi8
Bethod, in QU? epinion, vould be 48 equally invalid 48
the fir&
We aou pa88 tot.r 8000&i QIe8tiQIlvi.thlyt8-

teot to the authority '0s OC4lWi88i’%W?B ’ OOlll’t t0 pI(I
an4 money voted for the emotion of a brldgo for other
ImproYement8nOtIpeoIfI4all~ inuludedin the
SO? vhloh the bond8 vere voted; Your 4dYioe to YA8fzb
mi88iQMl-8' OOUl't18 OOr?Wt ud YO do IlOtdeem it MOeI-
e ttpoaIt and the authority olted by you,
en 25-f8.Y; 980, 8mO?t8 YOUI! pQaitiQn.

We trust that the obave answer8 your pue8tionr.i

LPLrff