Case Information
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OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN
anovcn SCLLCIIS
Al-mIWFI OCII‘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 tar.8 dU8 t
on proportp bol other tuln
w8 8OknOW1bbg8 rOO8ipt
rOi?idillg 88 fO11OW8:
the oommlssloners ooilrt bars authority to make adjustment of tht taxas due county upon the inrmdered the judgment has been ntbrbd, roll after thb propbrty rold in by one of the end bought benbtit taxing unit.8 or the othbr taxing Uiit8?"
763 Bon. Sam J. Rlmilton, pagr
In ths Oa88 Or wella 8t 81. T. COmni8SiOnbr8 c ourt M8di8On county t al., 281 S. W. 593, the Court Civil Appr818, in en opinion by Judg8 B8rOU8, 8eid: a or8aturr or thr “The OOti88iOn8r8’ oourt end it8 lhit8d and
8t8tO oOIl8titUtiOn poWOr are oontrollrd by ths Conrtitution and th8 1aW8 a8 Q888Od 5, 116, 8tat8 COIl8titUtiOll; th8 La&i8latur8. tit1018 Baldwin v. Trarl8 County, 86 9. W. 460, 40 T8x. Cir. App.
1491 Ssmrd T. hl18 Oounty, 728~ Bland v. Orr, 39 9. W. 558, 90 Tbx. 492. (Tu. CIT. App.) 246 9. W.
. . .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 .Until hi8 8U00088Or rhall b8 18Ot8d and tW0 yO8r8 qUdifi8d. The oounty oomml88lonerr 80 ohoran, with the oounty judge, a8 proriding orrloer, 8hall oompore County Comd88loner8 Court, whloh rhall exeroise suoh power8 and jurlsdlotlon over all ooUuty bu8ines8, a8 18 end the law8 Of the State, oonierred by thl8 COIl8titUtiOIl or a8 may horeefter preroribed.”
Sea. 18 or Art. 6 Con8tltutlon road8 a8 rOiiOW8: rhall provide fo r l quellzlng, a8
*The Legirlature near 88 may be, valuation of 811 property subjeot 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 (Artlolbs 2339 to 237211) and Articles 7206, 7211 end 7212 or Title 122 or V. A. C. S.
Article 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 7212 provide ror equalization Artloler 7211 end l quallz8tlon
Or 888@88UlOnt8 by the board and ret dutier Or the OOl8Ud88iOllU8 OOUrt whilb 8ittiw 88 8 board l quallz*tlon.
titiolb 7205 Or V. A. C. 8. protide io r l 88~88QMt p r o perty not rendered. All 8UOh rrrersmentr are subjeot 8otlon thereon by the board of equalization. to
In the 088e or Cl8mon Lumber Co. '1. Jone8, Sherlrr 8nd Tu Colleetor, 49 5. W. the Court of Clrll Appealr, In pa88ln4 upon 8 matter lnrolrlng t8xrr upon property Wnrendereda on the tax rollr, l d In rpite of the eommlr- rlonerr having made 8n order reduolng the raluatlon of the property from #66,325.00 to $44,075.00 the tax oolleotor reiured l ooept the t8xe8 on the reduo8d valuation and the demnd ror 8 reoelpt, 8+1d1 retured the epproml or the roll by boud or *After
l qIAAliz8tlOn, it h8d no rurther jurlrdlotion in the matter, and thb order oi the 8omair8loner8 oourt made Feb. 21, 1898, reduolng the e880888lMt W88 void want of authority In the oourt to the order.*
In the o88e oi Chloego, R. I. k 0. Ry. Co. v. State et *l., 241 S. W. 255, Court ot Civil Appeal8 raid:
” . By preu term8 oi rtatute, when 8 valuation ror taxation ha8 been on00 qurstl~n’or regularly referred to,tho proper oounty board ot quellzetion, the relu8tlon of that tribunal *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 that over 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, Tex. 39 S.W. 558; Llllls County v. Lempeses County, 90 Tbx. bo3, I40 S.W. 103, . . . *
765 Bon. Sun J. H8mllton, page
lot only dobr the Conrtltutlon r8ii to grant eny authority which would authorize ths oommi8eionur 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 property In quertlon, but the Conrtltution ha8 other limltationr 8(8in8t 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 In 8ny county, oity or iron the payment or taxer lerid ior St8te or oounty town In oe8e 0r grad pub110 818mlty In 8ny purpo8e8, uulerr 8uoh oounty, oity or town, when ruoh rele88e mey m&de rots or two-third8 or each Hou8e or the Leg181*ture;W
Sso. or Art. of the State Conrtitutlon read8 es r0ibf8 I
*Thb Leglrleture 8hall hare no power to relse88 or xtinguiehing, sxtln&ul8h, or to authorlzs the rsleering in whole or in pert, lndebtednesr, llablllty or obllge- tlon ot any oorporetlon or lndlrldual, thlr or to any oounty or detlned rubdlrlrlon olpel corporation thereot, or other munl-
therein, l xoept delinquent 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 of proportion to the looallty slmller value, 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; where by reason of long dbllnqubnoy, the aOCUNlbtbd dellnqusnt taxes, with psnaltis8, end cost interest, aggregate such amount es to their oollsotion inbquitablb or oonfleoatory, the Commlssloners Court *5 .
Hon. Sam J. Bemllton, pagb 5
or the oounty in whloh 8uoh 18 ritu*ted, upon the pplloatlon or the owner thereof or hi8 duly authorizbd agent, shall hare the power to rOopOn and reoonrlder thr original 88e88ment8. fn 811 8Uoh 088O8, the Comul88loner8 Court rhall h88r te8timony rron eom- petent and di8intSra8tSd and may rake 8uoh witne8888, perronal and lndepesdmt inta8tigation 88 may 8sam and expedient. Ii, 8rt8r ruoh lnre8tl&atl~n neoerrrry It 8h811 appear to COlaml88iOnOr8 Court that 8UOh arser8mentr were dlrrrlmln*tory, or 0r proportion to the taxable value of grope&y, by muon that ot the depreolatlon ot r8lue or 8uee, or that thr l ntoroed 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, ruoh 8bju8tnentr 88 to 88rerreb arke 0r 8uoh property 88 It my detemlne to b8 equitable t8luer j\ut. And any prerloua rlxlngor value6 0r 81x41 QropOrty tor thr year8 lnrolred rhall not be *re8 8djudlorM' 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 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, eortr that hare aoorusd, but all ruoh penalty, intereat, and oostr 8hall be ool- looted on the adjueted a88e88msnt a8 may be authorized l xlrtlng law.”
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 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 *6 Hon. San J. Hemllton, page 6
08noellng In part a8re88mrnt8 would hare the srreot 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 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 would ii rrduotlon 0r 8-O W88 made, ret 8slde by the oommlrrfonerr oourt, when the iorm8r ha8 ruperrlrory If ruoh prooedure be permitted, power over the latter.
nothing but ndlera oonruslon wotid rerult. rerpeotiully 8dri8sd that In view
You 8re therefore the ooE8tltutlonal prorl8lon8 8tatUtO8 8nd 8uthoritier herelnbrtorr oltsd, It our OphOn that your que8tlon 8hould be, and 18, 8n8wered In the negative.
Tour8 very truly A881 atant JVF:AMM G
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