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Untitled Texas Attorney General Opinion
O-7412
Tex. Att'y Gen.
Jul 2, 1946
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Case Information

. L .

@ OFFICE OF THE ATTORNEY GENERAL OF TEl$AS

AUSTIN OROVCR SLLLLRS I * ).mnLIcI OCNLML

ant v’rluo la roa- I&wall in pnviour oat of on. bundrod *2 Konomble Oeor&r IL !3hoppard, Pago 2

f'urthu raarldored and tbr Eooard having hard the widmncr and tortimny of and !mLI&d nuauolu witnorer* rogerding valuom, and lauinfi heard ud oonrldorrd f'uUy the reporta, of 188 l ppralrll l * widena* l d te8thOny and their uployaoa, putti, Ritebud & Abbott &ad bein fully iafomod b the uttor, flnd8 and mono udor f that tb oil, gar md nlnoml intUO8t6 in hhd Tome, ~OntgOaiUy COWlty, Vlr• e88088Od fW for the per 1945 tUAtiCm at l valualon greatu tima that paM*d upon other proprrt in kmtfouwy CouNy Toxar, of ririlar t J ~8, and out of propor ion to thr tmblo telue OS 8uoh property, and the 8gents OS nwxiarou8 puronr, fir58 and rorpors8ion~ owning minoral interrat or oil and gar in lad in Lontg0mOry a0mty, TOur, interam h%vily; rqoarod b&on thi8 court, 8itting a8 a Board of gqualimtion, tad applied for IY- llmf and having ronrtmd their protertr l gain8t the arrrrs~!ken%r &ado by tliir Bo&rd for the par 1945, Pnd the Court heviq hoard the tortlmony of oonipetent and a8intrr*rtod wit- llO88.8, 8nd he~ine mdr ruoh prr8oM.l Ukd lndopendent inro8tigetion PII it dm68 neoeerarg and l xpodiant, and heviag found after full in- voetigation that the l 8808tdWtl88 Of 8uah pm- and perty lortho~yru L9451iox-8 dl8clrfminatg out of proportion to the temblr value of rush oil. aad gre pro rty md ainOrr&, intOrO8t8 in tr a l formal ‘or l ttwpted eolleotion land rti that penalty of the l ammilated dolinquont taxw, lntrrort and coota 0x1 ouch csrerrments for t!Io year 1945 would be lmqUitBb1a and 8ORfisC@tO~, md it appmrtng that tnir Board l rronoou~l~ huobofore to am418 ruoh pmprrtior datrminod on a bar18 of tsirty-four and four-tenth8 pot oont of tbo one hundrod jmr’oont vilrutloa rhoun in the nport of Prito.hard & Abbott on file with the paroonta@ of tha oa* hho Court, md that huudrad pot oont valuation fotard bf Ritabard a Abbott ought to b tiduoad to 2914, l+tontv-‘3iru &nd four-tonthr par Oont of 8U8b ril8.r h? tb pear 1945, it lr thornfor. reoordin&r ordwod, Honorable Qeorgr ii. &6?pard, ?a~ )

6djudged and drorrrd thmt the 668086.~6nt8 for ttu yaw 1945 rhall be on & b6818 of 29.4 .por rent or thr on6 hundred par o6nt veluation ahown by Ritehard k Abbott in choir 1949 1-6. the l djurtmcnt 66 to th. a886886d Vah.8

port of I in oral and ainrral lntrro8tr being noam- rcry in the judgment Of thi8 Bout in order CO nUk0 rush ~88668mMtS rquitablr 6nd 3U88.

'The Clark of thir Court rhall furnl6h to iionorcbh George il. aiieppard State Comptroller, CO tiU A88086Or and 8 certified 00~7 hW60f Collootor of Taxer of this County, rho 6ball makr the luM88Uy OOmOtiOnr 011 hi8 vO118 Bnd noivr payIRon of tax68 for th6 yeor 1945 on thr brrir above flx6d, the intrrort and penalties to ho oalaulated on 6uch sdjurted l 8ae88mmt8, a8 provided by lau."

You hav6 requrrtrd u6 to l dvi66 r;hethrr thir 18 a valid order and whether the Comnisaionrr8 Court ha8 the 6utnority to find and d~t8nnina ~8 it did in this cwder; alro, an;et.;lrr the tex collector i6 outnorired to act &a direotsd in r&id order.

A xrontly the Comii86ion8r8 Court of Xontgamory county war E aeing itr ruthority to 6htW 8uah ardor a8 above quoted upon Art1010 7345d, Y.A.C.3. We 6ay t:iis for th8 drafting thr ordrr roaaon that the Cmmir6ionrr6 Court followd the procedure pr68OribOd in this ltatute and liko- ~186 found what the asrrrsrd v~lur 8hould bo in llru of uhpt va6 prBviou8ly dotumlnrd by t-ha eaurt to bo the oorrrct value et wLlch texrr should b6 ooll66tod. T1A8 drpartment in Opinion lb. O-930 held thet Article 7345d wa8 unconrtit- utlonel. Ti&6 holding was rr-affinnod in Opinion No. O-6257. Sinoo JOU are fsmiliu vith thssr opinion8 w4 h&v4 not on- closed copier of th6m.

A6 was pointed out in Opinion Ho. O-6257, if l 66886aont8 urn void, the prop6rty involved should b6 re- l ss688ed at A oornotsd value. Tbo idea b6ing that b void arrossmont 16 a nullity, Bnd th6 proprrty involved would b6 in 8 rtetur of not hsving been a68os58d at all and that it would b6 n6oorrery that the prOp6rty b6 a388ss8d 80 *5 .

tlonorablr Deorgo li. 3brppud, PWS 5 &Oh 18 AOt tha l OAditiOA thd Uibtb

6thU ptopX'ti.8. la tlu Uon8~oaary aitubtlon no psoporty ib boia r8dUo.d to 8e.t tl0.d btaAdU'd8 th@ no pro&W*y prop@rOy~ of like b btNdA?d ubrd in i i adiy.thO ing roduood to ROO$ r8.088.d +iluAtiOA d.trnninin~ tb A88b88.d VahAtiOA A neu l a&~~smUlt ib bolng mad8 ropel%T. kina of "II ip 8 th4 OaW, the OOUdb rO8O~iB@ t&t tb 2 w .XW bush rinbiplo laid dowi iA tb 08U hA8 A0 AppliOotiOA. Live1 I E 3ahool Direr et vr PI, T. Vwonor leetre fndrpndent t&t&e, 140 fex. 483, 168 S. We Pd 64%. trhr foregoing par 1llQui~. -r8

w8 trwt

RGKtmr

Case Details

Case Name: Untitled Texas Attorney General Opinion
Court Name: Texas Attorney General Reports
Date Published: Jul 2, 1946
Docket Number: O-7412
Court Abbreviation: Tex. Att'y Gen.
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