Untitled Texas Attorney General Opinion ( 1977 )

.. .
TRERTTOISNEY GENERAT,
OF TJ-GXAS
AUSTIN. TIEXAS 78711
The Honorable Gerald W. Schmidt Opinion No. H-988
County Attorney of Gillespie
County Re: Retroactive claim of
Fredericksburg, Texas 78624 the agricultural use property
tax exemption.
Dear Mr. Schmidt:
You have requested our opinion concerning the authority
of a commissioners court to adjust the assessed value of land
for 1975 upon the filing of an agricultural affidavit in
1976 where the taxpayer failed to file the affidavit prior to
the assessment for 1975.
Article 8, section l-d(b) of the Texas Constitution pro-
vides:
For each assessment year the owner wishes
to qualify his land under provisions of
this Section as designated for agricultural
use he shall file with the local tax assessor
a sworn statement in writing describing the
use to which the land is devoted.
Articles 7211 and 7212, V.T.C.S., provide for the valua-
tion of property. Once the valuation of property has been
determined and same entered upon the roll, the Board of
Eaualisation has no Dower to increase or reduce such valuation.
Bass v. Aransas County Independent School District, 389 S.W.2d
165 (Tex. Civ. App. -- Corpus Christi 1965, writ ref'd n.r.e.1;
Chicago R.I.& G. Ry. Co. v. State, 241 S.W. 255 (Tex. Civ. App.
-- Texarkana 1922), aff'd, 263 S.W. 249 (Tex. Comm'n App. 1924,
jdgmt adopted); Clawson Lumber Co. v. Jones, 49 S.W. 909 (Tex.
Civ. App. 1899, no writ); Attorney General Opinion V-1517 (1952).
We are unable to discern any language in article 8, section l-d
which would alter this long established rule.
Cayuga Independent School District, 539 S.W.2d
m76), the court stated:
p. 4107
The Honorable Gerald W. Schmidt - page 2 (H-988)
We hold that a landowner seeking the
agricultural,use designation and assess-
ment can qualify by discharging his bur-
den of timely showing in a proper admin-
istrative or judicial proceeding that
his land is designated for agricultural
use. . . .
(Emphasis added). Id. at 869. See Attorney General Opinion
H-863 (1976). Whilearticle 7343h; V.T.C.S., purports to
authorize such a revaluation, it has been declared unconsti-
tutional. Bass v. Aransas County Independent School District,
supra, and Attorney General Opinions cited therein.
Accordingly, in our opinion a commissioners court may
not adjust the assessed value of land for a past year upon
the basis of an agricultural use affidavit which was filed
subsequent to the original assessment.
S'U MMA RY
A commissioners court has no authority
to adjust the assessed value of land for
a past year upon the basis of an agri-
cultural use affidavit which was filed
subsequent to the original assessment.
Very truly yours,
(l&L/7&
,’ JOHN L. HILL
//Attorney General of Texas
p. 4108