*1 I. ‘~ *I h :

.a.. ,‘ - .;. ._ : : -3 ‘_ .‘~ OFFICE OF TNti A’ITORNEy GENE- OF m ( 1 . ..‘-.I.” J. AUSTIN -&u&& ._’ ~ , _. . . ‘. : ;. ._ .-. : . : ..,’ . :. :. honorable Ben T.’ Gem : .: .,‘. : ., ., .*. . nistrld iittornsv . . 90th Jtidicinl

,~rockenrii?ge,

. . . . , zstion? In 0tt;or mords clses the assessor-collector : have power, regardltiea ‘Of the wishes of the (hIli&i- tha valuatisnm oil ths prOp0l’ty sioncm* Court, to sst sna collect the tnxes on the vuluation set by fii;r?? : . -. - ” .‘..’ :. ” ‘.. ^[*] ‘; ~Ai_ . . 1: _

HdnOXab~e~.~eil J, Dsan, Page 2. ; . . m(b),Lf it is necessflry for the Commission'ers~ Court to pass on the assescment, can the ContiiBsloners* Court pass on the assoscment at any time, or is it re- _ qulX*a t0 pa.38 on SUCII assessment cnky when It is ccn- vaned 3s R board ofe~uolization at therczular time set hy~ statute?"

In the 'event-an a ssesrment has been set aside by the district court, the re-sssossment must proceed in accordance ~with Article 7346 et seq. Xlectro Indepekont :chool. Mat, v. _~ pi-Dist. of Jmrson county i-. ' --- ~ __--~_~ _-. ~-

ho&h. 134 Peex. 222, 134 2. Z. (Zd) 1035; Oeyanes v. Tabas~co Ccnsoi. Independent-School D$t;, $4 3. ;'I. (2d) 537, wrJ of errcr re?&eed.

pie now quote the applicable statutes: mkrticlo 7346. xhonevsr any commissioners court shall discover through n&ice frown the tax col;ector .,.

or otherwise that any resl pro;;erty hae been omitted. for any pear or years since 1884, from tax rolls or shall IIn& that any previous assessments on any real

-property; for the years mentioned are invalid, or have. 'been %leclared invalid for any reascn.bg any district ._ _, courtin a suit to enforce ,93 colLection of tares on, ealQ propertios, they my, at o?ly meting of the court, ardor a list of such.pro~ertiss to be made in tri?li- cate and fix a compensation therefor; the said list to 'ShoWa complete doscrlption of suoh propertlc,s and for what years such prowrties were omitted from the tax rolls, or for what sears the assessments are-found to be invalid an& should be cancel.ed nni: ra-assessed, OS tc. have been declared invalid and tbercby canceled by any district court in a cult to enforce the collection of tuxca. Ho re- assensman't of any property shall'be hold agains.t any inno- cent, purchaser of tha 'same if the tax records of any county fail to, sfiow any os?essment (for any year so m-assessed) by.which said property can be identifiod,cnd ttat the tascs tire unpaid. yha above oxceptio:I, wit!: the same limitation, shall.alsc apply iis to all past judcxnts of district courts cancolin~ invalid assessmeiits. Acts 1905, p. 318.

~~~rticlo 7347. *?hen said list has been so made up, the coxxinzioners sourt may', at eay meeting, order a cancellation of such prcpertiea insaid list that are shcnn to have boon proviorlsly assessed, but which assess- ment.s aro,f0und to be invalid and have-ni.t been,canoeled

953 .. . ,' ~'ao&able,Bsn~~. Dean, Face 3.

'. by ani former order of the comisslonsrs dourt, or by

decree of any district court; and shall thon refer ..' '.such list ol properties to be sssessed or re-asses-

sed to the tax assessor ?~ho shall 2roceod at once ~to w&e an azsesmmt of 011 said pro!;artics, frox , the data Given-by said I.ist (the oerti?icato of the

Coagtroller as-to esscssmcnts or re-assessmnts mde by the tsx assessor shall not be nocesssry as required -~ under 4rticl.c 7207, but he ~ball furnish all blank

forms needed, that unifornity my be he6 in 311 coun- .~'.. tiris) , ,and when cozxplcted shall subr,it the sake to the

: ~comissioners court, who shall pass upon the ,valuations

fixed by hia; and, %hen approve5 as to the valu::s, shall cause the taxes to be computed and extended at the tax . . . rate in effeot for eech separate year motioned in said. .~ ,_ list; and, in atidition thereto, shall cause to, be added

a penalty mual in amount to that ?;ould be six.per oont Interest to'tha dnto of ranking said list frost tho date such properties would have .bcen delinquuant had sane been' . ..y.properly rendered by the osim?r thosoof at the tine and

for the years stated in said list; _nrovided, that the tsx oolleotor given during; his tern certificate of.any I: 'of office that all taxes have been paid to the date of suoh certiffcate on any certain ~ioco 02 property, v;hich . is fully described in such certifficate, or if the tax.

rolls or asy county fail..to shkk-any osseasnents against such Eroperty sufficfent to ideh'tify it, nnO t&t ~,; sam$ was mpaid at the dates such rolis.my havebeen era;nined to ascertain the condition of any pro,.erty as

to taxes unp3id;this shall be a bar to any re-esoess; spent of such groperty'undor this lax fox anyyears prior.

to the date of such certificate, or such axsninations;~ :.prorided, that the property rel"orred to, when rc-assassed,

shall be held by an in.:ocont purchaser, who has relied up- on tho correctness of such certificate, or the tax rolls herotoforo referred to. ItI,*