Untitled Texas Attorney General Opinion ( 1939 )


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    OFFICE    OF THE ATTORNEY             GENERAL    OF TEXAS
    AUSTIN
    Eonorablo E. K. Eaaterling
    Oaunty itttoraey
    tefter8oa County
    Beaumont, Texae
    Dear Sirt
    na over t8lued orid-
    toE of hagaet aa,
    f tall8 DepaTtaent
    05dT gl.ve the MS-
    r an ardor muea8%ag
    lr   th e ,fUa a t8
    a 8 88t o u t.
    ‘8   Loan   Corporatton
    rmlmclt*1y l,ooo
    a t8ffereoa    County,
    that    all delimp~at
    S(18 &WOJW’t%88        be mid   a#.
    0tloaL      Oa lxtmhation of
    or mere     plWp?Wti438 it ap-
    In quite      8 nunbar    of  In-
    ere  are aanT gears of baok
    taxee due, ena C&IQ due to the fret
    that the owner8 and rorm8r 01imr8 luwe
    negleot8d tkletr &W&?8Ttie8         in quite
    a oaaber  ot -888,       w   have   dlrooreTed      that
    th elWe88ed     dtit$o#I      ai maid SUah pTe-
    psrtles  18 tar la esoe8li       sf true     walsa8.*
    EOlloTabl8 E. W. &8t8rliZl&           Pag8 e
    Art1010 7346, provides, in psrt, a8 folla
    "UhBDeV0S My OOlW~88iOWS8     OOUl't
    8hdl di8OOt8S thrOl@ IlOtiOe iTOt thd
    tax oolleotor or othexwkae that any
    real property he8 been omlttod rr0m
    the tax rolls for any year or year8
    8lau8  1864, or 8hall find that any
    plWWiOU8  R8W88ROnt8   On a4  l’Otd pro-
    perty for the'ysws mentionad are in-
    talld, or have been deolared lmalm
    +ortby rea8on by any di8trfot oo~rt
    in a suit to enforoe the ooll8atioa
    of taxes  on eald prupertl88, they may,
    et any aeetln~ 0r th8 oourt, order a
    llet 0r 8uoh properties to b&made
    in trlpllaate and rix a aoap8wation
    th8SdOs~    tb 8Uid list t0 &OW 6
    008Iplete de8OsIption Of 8Uah proper-
    ti88 and iOr Wh6t to-8    8uoh proper
    tie8 vere oaitted irosa the tax roll8,
    or for what yeas8 the a8wa8aent8     tie
    foOnd to be Invalid mb 8hOdld be aan-
    aeled enU re-awease&,    OS to huts been
    deolared Invalid and thereby oaao8led
    by any dlstrlot Oourt la a malt to en-
    foroe the oolleotlon or taxe8. lo
    rs-ai8e88ment 0r any. property skifill be
    held against 8ny lanooeat gmrehaser of
    the 8ame ii the tax reaorde 0r any
    OOU5tf     fati   t0    8hO~   aqY   88808RMRt   (for
    any year EO re-assewed) by wh1oJ1sa.l4
    property oan km ldentiflod and that the
    taxes are onpaid. The above exoeptlon,
    with the 8ame limltatlon, shall al60 ap-
    p ly l 8 t0 all p8t Jud      t8 O? aicrtriot
    OOUSt8 OMOeliS@    hT61 r d a8808UW3Ilt8)"
    Artiole 7347,          pxyotide8:
    "When wld list haa been .o made up
    the ~~S8lOIl@r8   OOOrt Mfc 8t laJ I&-
    lng, order a oaaool&atlon0r 8uoh proper-
    tie8 in eaid list that~8r~~ahOwn'to han
    beea prevlou8ly adw68ed, but whloh
    632
    Honorable E. Vi. Fmztarllng, Page 3
    688e8mRtB are rquna to be Invalid and
    bar8 not been oanOeled by any rOm8r order
    Qf the ooamle~loners oourt, or by dooree
    0r uly di8triOt oourt;     an4 8hall then
    rerer 8uoh 118t 0r propertle8 to be a8-
    8e8Md    or re-08ee88ed t0 the taX a88e8wr
    who.8hall prooeed at oaOe to make an a8-
    se88a8nt ,0r all .stGd pro ertfe8, fro8 the
    d6te criren br 86id u.St Pthe aertlfioate
    or th0 Comptroller 08 to a88a8wnt8 or
    re-O88e88EOllt8 aads br this ta* 688e880r
    Sk11 mt be IWOe886~ 08 t8qUh8d U&8?
    Artiols 7i307, but he &all furalah ~a11
    blank rorm8 needed, that UnitQrritr w
    b8 had in all oountie8), and rrhen.oQ-
    platOd shall eubdt the aeme .to the 001i
    riSSiOMl-8 OOUTt, VhO 8bau p888 Ll~ll th8
    valuation8 fir8d by him; ma, when ap-
    proved 68 to the VihlU88,   8htil ObUSO the
    taxes to be oomputed and extended at the
    tax rate In effeot for each 8e mto. ~yeor
    mentlomd    f586id list; and, rn addition
    thereto, shall oau8e to be added a penal-
    ty equal Ip amount to what    wul4 be 8%~
    per   oemt Inters& to the date 0r naklng
    ,+ald  liet rr0a the date 8wh propertIe
    vould ham been delinquent had mame been
    properly raadered by the owner thareof at
    the time and ror the year8 '8tated la aaid
    list; pmrlded, th8t the osrtltlaate of
    any tar oalleotor   given during hi8 term
    of otiloe that all taxeb bare bean paid to
    the date or such oertlfioate oa any oer-
    taln pleoe or propmrtp, whloh 18 rul4
    desorlbed ln 8UOh oertIrloat8, or ii the
    tu roll8 0r any ocuatf fell to rrb0w aq
    aslreesraentsugalnst 8uch pr0perty suftl-
    oient to ldantiry it, ad that tha 8ame
    vae unpaid at the dot68    stroh roll8 m8y
    hare beon lxemlaod to aeoertala the oon-
    altlon or any property as to taxes unpaid,
    thl8 ehall be a~bar,to anj re-a88esluunt
    Of 8tiuchprOpeX%y Wder    this 16U iOr 84
    year8 prior to the date or moh oe*lflbate,
    633
    .Eonorable P. W. lEa#terliag, Page 4
    or 8u0h 8xamlixitlonO; provided, that the
    property reterred to, when n-a88e88ed,
    8hall bq h8ld by an Innooent purohawr,
    who ha8 rolled upon the aorreotae88 at
    8uoh oOrtlrlaate, or the tar roll8 here-
    toSor8 referred to.*
    An 088OO8mOat 18 II0t Invalid Where the 80m0 18
    made In good ralth, regsrdle88 0r the aaunmt 0r over a8-
    808WOnt.   AlI Invalid O88e8-t    18 Om uhl8h -8 void
    ab inltto beOau88 0r non-oamplianoe with 8tatutory requlm-
    asat8  8urroundin&the a88esMent or one whIoh wa8 mde
    rraudulently or one fn whloh a fmdasentallywroilg   8OheW
    or a88e88meat we8 adopted.
    In your letter   you rerer to thl8 Department~8
    rul.ing on Siou8e Bill 100. 455. Thi8 OpiniOa i8 HO. 0.9J0,
    aad le nddre88ed to.the Emorable       Oaorge 8: Sheppard,
    Comptroller   of pub110 Aoaoaat8.     The following  portloa ot
    thi8 Opinion dlreotly    -r8      ths qUO8tiOIl ;yoU pS'O&BOWdill
    YOUr   btt8r:
    *From the opinion of Judge. sharp,
    la i3tate.t. Mallet Umd and Oattle Co.,
    88 9. 6. (2) 491, H quote a8 tollowar
    **Tha rkle haa been rapeatsdlr an-
    no9noed that, in the abseao8 or rraud or
    lllegallt~, the aotlon ob h board ot
    equallsat~on upon a partloular a88esma8at
    18 fiII&dg cod, furthermom, thnt 8u0h
    valuation dll not be 8et asida marelv
    upon a 8honing that t;hs80m $8 in faot
    OXOe88iVe.    If tho board fairlyand
    horia8tly endeavor8    to rix a fair an4 ju8t
    valuation ror taxing prirpo1u8, a ml8t0ke
    on it8 part* under maah o*aw8tanoe8,       i8
    aot aubjeot to nriew br the aourt8.
    T8Xti8Md PaO%fiO w.~ CO. V. aitl 0f n
    hISO (Tex. sup.) 85 6. 9. (2) 24a; Rowl85d
    V. aity 0r Tylar @OX. am. iipp.1 s 8. vr.
    (2) 756; -8dOw         V. Bak8r (Tex. '00~ 4pp.j
    229 9. Py.49s; Duok v. Peeler* 74 Tu. a6S,
    11 S. W.~llll;      State v. ChlcryEo R. I. & Q.
    l?y. 00. (Tex. Cam. App.) US 8. ~6. 949; Sin-
    day LakeIran Co. we Wakeii~d,       847 8. 8. SSQ,
    634
    Ffonorable X. 1. Sasterllng, PagO 6
    3s 5. ct. 495, ae L. M. 11M.     However, the
    rule has been deolarud that If a board of
    equallsatlun adopt0 a mm0e thkt 16 Illegal,
    arbitrary, or fundamentally wrong, the da-
    olslon of the board PB~ be attaoked and set
    Amidei'
    wOther oa8es use the languag? that *aa
    a general rule, the doolslon of a hoard of
    lquallzatlon u p o anpartbular lwe6mmnt,
    in the abamos or fraud.or lrregnlarlty,,
    illoonolusire.* Fort Arthur Ind; Sohool
    Dint. V. Bauaer, 64 9. f. (21 4lg; l?eder-
    Ithenso umd the word8 *finaL*
    and ~oo~elnm17**  mean the 8am0 thing.  The
    value of the propert? as fixed by,the board
    of equalization  is roe aejPdioata, mbj88t
    only to being set atide for fraud or the
    adopt&n of a fundammtallyrrongmethod
    of 'aamsngnsnt."
    As pointed out in the Opinion just quoted, the Oourt.8
    ham utirordy held that the Commbmlonere~ Court d-8 .mot
    hare the authority to re4sao~~    propertyupon'tho only ground
    that the original aammment     wan based on an over raloatlo&
    In the oam of Xlnkson v. Lorsnto Iad. &ho01 D18tr, Court of
    01711 appeals of Tezas,~ hmrlllo, 109 S. W. (2) lOQ8, th8
    Court sale am follouu:
    'The general rule la that an attaok
    OS the oharaotar hero made by appellant
    upon assemment valuations made by a
    board of equaliaation oanuot be justified
    in the abssmo of all.agatlona and proof
    of fraud, or eomsthlng equitalent there-
    to, auoh as lsok of jurladlotloa, an ob-
    vlous rlolatlon of the law, orthe adoption
    of a prlnolpIe oP~nmthod of establi8blng
    raluatlon8 or maHag asseesaentcl that la
    fundamentally wrobg and whloh wm.Xts    in
    a substantial Injury to the oomplafa&      *
    Mere dlffereaoea of.,oplnlon, honodl$ eu-
    terta.lnedd,though 8rroneoua; will not
    warrant the interf~ren@m of the OOUrtB.
    Drussdow r.,,IIker (Tar. Corn. App-) 889
    635
    Xonorable   W. B. Ihaterlktg,   Page 6
    s. I?. 493; Yenardrllle Xndopendent School
    Dlst. v. Moser (Tex. 011. App.1 90 8. W.
    (2) 598, 599; Lubbsok Hotel Co. v. Lubbook
    Zndepandsnt Sshool Dlst. (Tar. Clr. App.)
    e5 S. w. (2) 776; slmklns T. city of
    Coraloana (TOG CIT. App.)  84 S. K. (8) 998;
    State v. Xsllet Umd k Cattle 00.. 1.26 Tax.
    S92, 88 9. U. (2) 491."
    In the oase of Msderland Independsnt Sohool Dlstriot
    T. Carter et al, Ccmrt of Clril hppsals of Texas, Beauwnt;
    z".   W. (2) 487, the Court said:
    *We folly reo~~lzo    the rule oontendod
    for by ths appollsnt #at ths     deolsloe of
    a board of aquallsatlon @ori a partioular
    assemwnt,     in the abssnoe of lllogality
    fraud, or. somethln(l equivalent therets, 1s
    00nolus~vs.    It is unquestionable the sst-,
    tied rule. in this state that the omrts hsn
    aa supenlaory oontrolwer boards of oquall-
    Xatlon. Stats cr.Yallst Land t Qattle CO.
    (Tsx, .Sup.) 06 S, 1. (8).471, and Youardville
    Sndo ondont Sohool D&at. vr Jfoser (Tsx. Oir.
    APP* P 90 8. W. (Z) 598, snd authorities oltsd.*
    We are of the opinion that the Oomdsrloner~~Oourt
    of JeffersonCounty, Texas. wuld bd umuthorissd    to~paasan
    order.authorizlng a ro-assessmsnt of ths property in question
    under the faots eot out in your letter.
    Yours very truly
    ATTORREYOItRXRALOt’1%IPS
    B&R5
    ~*Rov~sJQ     12. 1939
    ATTORNEYGENERAL06 Ttig
    APPROVED
    0PlNt0~
    CoMMIlTEE
    n   ,“i%a3-
    

Document Info

Docket Number: O-1342

Judges: Gerald Mann

Filed Date: 7/2/1939

Precedential Status: Precedential

Modified Date: 2/18/2017