an opinion by thir departm -The ae88ione

has been oonfro *ah a 00naitiOh v&at A e’y take to ebbcain and 0 part au8 or ~a0iinquent a property pleas& on the roll8 and In a, tax bearIn@ oo~ltion?~ stion which you have subaitted to us Is vsrp broad ir? its aoops and nature ana we will not attempt to answer it speolfloall~.

Re are enoloslng sopiaa of our opinions nwhiea O-930, O-1342, O-1462 and O-1043, whloh we believe will be of help and assidtanoe to you. There opinions are a8lf- s~lanatory and will not be elaborated upon hera* !’

Ssotlon 5 of Art:ele 1345-b, Vernon'n Civil Utat- utsB af Tmab, provide8 qmn the trial of a tax suit t&t tba court may hear 8tlamo~ and make a rlnaing a@ a gnrt sf the judgreent, of the renmnab2o fair valid for WljU4~06 omlue") of the 9~096rt~ 8~ of the date of tbc trial whloh Yaajuagaa oaluen ahall *not naoaeearily be the raloe at tho $ime the asseaaxent of the tawra8 mado.c Our eonienaoo @9lnian ITo. 3098, a 009~ of whloh 18 enolosed, disoruoer the tax year8, uhloh 8814 seatian 18 ap9lloablo. W thiak thiB ~rorlstoa of the Itstuto might aor& a mean8 of rrl~lof to in faur inquiry. ln ruoh oa888 a8 are ~for~d

Yotrrr rory truly

Harold ~0Ora~~ A88tiburb BylxaI

lcNo5oBoR1cs