Untitled Texas Attorney General Opinion ( 1957 )


Menu:
  •                     September 13, 1957
    Hon. J. Albert Dlckle        Opinion No. ~~-258
    County Attorney ',
    Coryell,County               Re.: Can the Commissioners'
    Gatesville, Texas                 Court require the Central
    Texas Cattlemen'sAssocia-
    tion to render and pay
    taxes on stock which are
    located in Coryell County
    on the Fort Hood Reserva-
    Dear Mr. Dickie:                  tion?
    You requested ~theopinion of this office upon two
    questions which we shall,laterstate after giving the facts
    upon which your request is based.
    The facts are: The Governor has given a deed of
    Cession to the Federal Government on certain lands which
    comprise the Fort Hood Military Reservation. Partof these
    lands lie within Coryell County, Texas, and itis this part
    of the land covered by the deed from the Governor with which
    we are here concerned. By a lease agreement dated March 4,
    1954, the Secretary of the Army leased 'tothe Central Texas
    Cattlemen'sAssociation,a private corporation,incorporated
    under the laws of the State of Texas, the land here invloved
    for a term of five years. The primary purpose forwhich
    this lsnd was leased by the Federal Government to the Corpora-
    tion is for grazing cattle. The Stockholdersof the Corpora-
    tlorihave,anagreement between themselvesas to the number
    of cattle and the~terms under which the stockholdersof the
    Corporationare privileged to graze cattle owned by them
    upon the land covered by the lease.
    We do not deem it.necessaryto give further details
    of the'lease or the conditionsupon which the Stockholdersof
    the Corporationmay graze their cattle upon the leased land.
    You ask two questions as follow,s:
    (1) Doesthe Commissioners( Court have the 'authority
    to require the Central Texas Cattlemen'sAssociatfon,a cor-
    poration, to render 'fortax purposes livestockwhich the
    indivi,dualmembers ovfn and graze on the Fort Hood Military
    Reservation?
    Hon. J. Albert Dickie, page 2 (~~-258)
    (2) Does the Commissioners1Court have the author-
    ity to require the rendition for tax purposes livestock owned
    by persons whether individualsor corporationswhich are
    located on the Fort Hood Military Reservation?
    We shall answer your questions in the order stated.
    It should first be observed that the Commissioners'Court
    does not have any authority to require the assessment of
    taxes. This authority is by law conferred upon the Tax
    Assessor and not upon the Commissioners'Court. The case
    of Cracker v. Santb Con. Ind. Sch. Dist., 
    116 S.W.2d 750
    (Ct. of Civ. App. 1938) states'the law as follows:
    "'Some confusion is manifest * * *
    regarding the nature and functions of
    renditions of property and assessments.
    "'It should be borne in mind that
    a taxpayer never assesses his property
    for taxes. Not even a commissionersl~
    court has authority to do that. The
    assessment of property is peculiarly
    the duty and responsibilityof a tax
    assessor. The jurisdictionof the
    commissioners'court with reference
    to assessments is confined to raising
    or lowering assessmentsas incident to
    its duties as a board of equalization.
    It has no power to add property to the
    tax rolls not previously assessed, nor
    to take propert from them. * * *I'
    (Emphasisadded3
    The constitutionaland statutory authority of the
    Commissioners'Court as is observed from the foregoing state-
    ment of the law in the Cracker case is to act as a Hoard of
    Equalizationand is confined.50raising or lowering assessed
    valuation. Moreover, under the facts submitted, the Central
    Texas Cat'clementsAssociation does not own the cattle grazed
    upon the leased premises. The ownership of the cattle is in
    the individual corporate stockholders.
    Turning next to your second question, the answer is
    the same as to your first insofar as the authority of the
    Commissioners'Court to require the individual share holders
    in the corporation to render cattle owned by them. The Tax
    Assessor has the authority to assess against each individual
    share holder all of the cattle owned by them which they graze
    upon the leased land to the same extent and in the same
    Hon. J. Albert Dickie, page 3 (~~-258)
    manner as cattle ,owned,byothers not stockho.lders
    in the cor-
    poration and not grazed upon the leased land.
    The lease agreement with the corporationand the
    agreementbetween,the share holders in regard to grazing
    cattle upon the leased~landare wholly immaterial to.the~
    taxability'ofthe cattle,~owned by the share holders of the
    corporation. .If the shar,eholders of the corpo~rationdo
    not voluntarily render to .theTax Assessor the cattle owned
    by them for taxation the Tax Assessor should.assessagainst
    each owner the cattle owned by them upon the unrendered roll
    which assessmentwill be just as valid as an assessmentmade
    upon the voluntary rendition of the taxpayer.
    Under the facts submitted there is no question of
    immunity from taxation of the cattle grazed upon the leased
    land because they are grazed upon a military reservation
    which has been ceded to the Federal Government by deed from
    the Governor of the State. Whatever may be the scope of,the
    deed from the Governor to the Federal.Governmentjurisdiction
    insofar as here involved has been relinquishedby~the execu-
    tion of the lease to the corporation.
    Article 5248, V.C.S., reads as follows:
    "The ,UnitedStates shall be secure
    in their possession and enjoyment of all
    lands acquired under the provisions of
    this title; and.such lands and all im-
    provements thereon shall be exempt from
    any taxation under the authority of this
    State so long as the same are held, owned,
    used and occupied by the United States
    for the ourooses exoressed'inthis title
    and not otherwise; provided, however,
    that any personal property,located on
    said lands which is privately owned by
    any person, firm, associationpf persons
    or corporationshall be subjec,tto taxa-
    tion by this State and,its political sub-
    divisions: and urovided. further. that
    any portion of ‘saidlands and improve-
    ments ~whichis used and occupied by any
    person, firm, associationof persons or
    corporationin its private capacity, or
    which is being used or occupied in the
    conduct of any private business or enter-
    prise, shall be subject to taxation by
    this State and its political subdivisions.
    Hon. J. Albert Dickie,~page’4 (~~~258)
    Ae amended Acts, 5lat,Leg,, 1st C,S,,
    p. 105, ah. 37, B11.” (E&~phaeis added)
    The foregoing statute became effective March 17,
    1950.  The deed of cession from the Governor to the land
    embraced within the Fort Hood Reservationupon which the
    cattle’aregrazed was given September 6, 1950, and was
    accepted by the Pederal GovernmentNovember 3, 1950. It
    thus appears that the foregoing statute was In effect at
    the time the deed of cession was given by the Governor and
    accepted by the Federal~Government. The Governor had no
    authority to give a deed of cession to the Federal Govern-
    ment contrary to the provlsions of the statute which We
    have underscored,which providea that “any personal property
    loaated on said lands which $a privately owned by any person,
    firm, associationof persons or corporationshall be subject
    to taxation by this State and its political sub-divisions.”
    It is a well reaognizedprincipal of law in this State that
    contracts made and entered into by statutory authority that
    the terms of the statute Will be read Into the contract,’
    although not expressly embodied therein. Empire Gas and
    Fuel Company v. State, 
    121 Tex. 138
    , 47 S.B. 26 2bb (1932).
    You are therefore res$eatfullyadvised that all
    cattle owned by individualsor aorporationsand grazed on
    said lands should be assessed for ad valorem taxation by
    the Tax Assessor of Coryell County to the same extent and
    in like manner adsall other cattle in the aounty not grazed
    upon said leased land. If such cattle are not voluntarily
    rendered for taxation by the owners thereof the ,TaxAssessor
    should place them on the unrendered roll.
    SUMI’IARY
    Cattle grazed,upon land leased by,the
    Federal Government to the Central ‘Texas
    Cattlemen’sAssociation,a private car-
    poration, are subjeat to ad valorem taxes
    to the same extent and in the same manner
    as cattle not grazed upon said leased land.
    Said cattle are not immune from taxation
    because grazed upon a part of a military
    reservationwhich has been leased by the
    FederalsGovernment to a private corpora-
    tion for grazing purposes. Article 5248,
    Hon. J. Albert Dlckie, page 5 (~~-2581
    Vernon's Civil Statutes quoted
    above specificallyprovides that
    personal property privately owned
    and located upon land ceded by the
    Governor to the Federal Government
    is subject to ad valorem taxation.
    Very truly yours,
    WILL WILSON
    Attorney General
    Assistant
    LPL:gs
    APPROVED:
    OPINION COMMITTEE
    George P. Blackburn, Chairman
    J. C. Davis
    John Reeves
    C. K. Richards
    W. V. Geppert
    REVIEWED FOR THE ATTORNEYGENERAL
    BY
    James N. Ludlum
    

Document Info

Docket Number: WW-258

Judges: Will Wilson

Filed Date: 7/2/1957

Precedential Status: Precedential

Modified Date: 2/18/2017