Case Information
*1 Auwrrlv 11. TEXAS GROVER SELLERS ,: ' ". " ,':
Mr. T. M, Trimble First Assistant Superintendent ,,., ,,, _, .~ _: ~ State Department of'Education
Austin, Texas I Opinion No, ~0-5813 " Dear Sir:
Be: Under the facts submitted, may the Equalization Board of ,the .Texarlcana, Texas, Public Schools~ evaluateand 'assess for taxation monqy.and'se-- curities of certain .estates deosited in the Texarkana National Bank t You have submitted the following question, submitted to you,byMr. H. W. Stillwell, Superintendent of the Texarkana schools:
"The Equalization Board duly appointed by the School Board, equalized taxes and made i.ts,,report. In,s~ doping, it put on the tax roll a certain assessment against three estates which it evaluated itself. The assessment ~against these estates was in each caae~ for money and~ar securities which in the opinion of the~.equalization Bo~ard the sstate~s had on deposit or in safety depasit.boxes~in the Tcxarkana National Bank. It was of then opinion that each estate had at lea89 as much as the Board.included on theaaaassment,~ The Board did not make such assessment againstany other taxpayer or any other taxpaying estate in the School District.
The School Board desires to know whether such assessment on the tax roll by the Equalization Board is le~gal and would stand."
In the case of Burnett vs. Tax Collector, 13 S.W. (2d) page 613, Judge Gaines of the Supreme Court of Texas said:
"The, function of the board of equalization is to correct errors in the valuation of property that has been properly assessed. It has no power to add to the rolls property not previously assessed, or to take from them property which they embrace, Galveston Co. vs. Gas Company, '72 Tex. 509, 10 S.W. Rep. 583."
c 0-5813
Mr. T. M, Trimble, page 2 In the case of Crocker V. Santo Causal Independent School District et al, 116 S.W. (2d) page 750 the court used the following lan- wge a
"The assessment of property ie peculiarly the duty and res- ponsibility of a tax assessor. The jurisdiction of the com- miseionerst court with reference to assessments is confined to raising or lowering assessments as 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 property from them!
In view of the foregoing authorities you are advised that the ques- tion propounded by Mr. Stillwell is answered in the negat.ive~. The Board of Equalization exceded its authority when it added to'the tax,rolls property not previously assessed.~
Yours very truly APPROVED FEB. ,l, 1944 ATTORNEY GENERAL OF TEXAS
GROVER SELLERS ATTORNEY GENERALS OF TEXAS
BY C. F. Gibson CFG:ncd;ml Assistant