Case Information
*1 ,‘-
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Eonorablo E. K. Eaaterling
Oaunty itttoraey
tefter8oa County
Beaumont, Texae
Dear Sirt
na over t8lued orid- toE of hagaet aa, f tall8 DepaTtaent 05dT gl.ve the MS- r an ardor muea8%ag l r th e ,fUa at8 a8 88t out.
‘8 Loan Corporatton rmlmclt*1y l,ooo a t8ffereoa County, all delimp~at S(18 &WOJW’t%88 be mid a#.
0tloaL Oa xtmhation of or mere plWp?Wti438 it ap- In quite 8 nunbar of In- ere are aanT gears of baok taxee due, ena C&IQ due the fret that the owner8 and rorm8r 01imr8 luwe negleot8d tkletr &W&?8Ttie8 in quite that a oaaber ot -888, w have dlrooreTed th e l We88ed ai maid SUah pTe- dtit$o#I 18 tar la esoe8li psrtles sf true walsa8.* *2 EOlloTabl8 E. W. &8t8rliZl& Pag8 e
Art1010 7346, provides, in psrt, a8 folla
"UhBDeV0S My OOlW~88iOWS8 OOUl't 8hdl di8OOt8S thrOl@ IlOtiOe iTOt thd tax oolleotor or othexwkae that any real property he8 been omlttod rr0m the tax rolls for any year or year8 8lau8 1864, or 8hall find that any plWWiOU8 R8W88ROnt8 On a4 l’Otd pro- perty for the'ysws mentionad are in- talld, or have been deolared lmalm +ortby rea8on by any di8trfot oo~rt
in a suit to enforoe the ooll8atioa on eald prupertl88, they may, of taxes et any aeetln~ 0r th8 oourt, order a llet 0r 8uoh properties to b&made
in trlpllaate and rix a aoap8wation tb 8Uid list t0 &OW 6
th8SdOs~ 008Iplete de8OsIption Of 8Uah proper- ti88 and iOr Wh6t to-8 8uoh proper tie8 vere oaitted irosa the tax roll8, for what yeas8 a8wa8aent8 tie foOnd to be Invalid mb 8hOdld be aan- aeled enU re-awease&, OS to huts been deolared Invalid thereby oaao8led by any dlstrlot Oourt la a malt to en- foroe the oolleotlon or taxe8. lo rs-ai8e88ment any. property skifill be
held against 8ny lanooeat gmrehaser of the 8ame ii the tax reaorde any OOU5tf fati t0 8hO~ aqY 88808RMRt (for any year EO re-assewed) wh1oJ1 sa.l4 property oan km ldentiflod and that taxes are onpaid. The above exoeptlon, with 8ame limltatlon, shall al60 ap- ply l 8 t0 all p8t Jud t8 O? aicrtriot OOUSt8 OMOeliS@ hT61 d a8808UW3Ilt8)" r
Artiole 7347, pxyotide8:
"When wld list haa been .o made up the ~~S8lOIl@r8 OOOrt Mfc 8t laJ I&- lng, order a oaaool&atlon 0r 8uoh proper- tie8 in eaid list that~8r~~ahOwn'to han beea prevlou8ly adw68ed, but whloh
Honorable E. Vi. Fmztarllng, Page 3
688e8mRtB are rquna to be Invalid and bar8 not been oanOeled by any rOm8r order Qf the ooamle~loners oourt, or by dooree 0r uly di8triOt oourt; an4 8hall then rerer 8uoh 118t propertle8 to be a8- 8e8Md or re-08ee88ed t0 the taX a88e8wr who.8hall prooeed at oaOe to make an a8- se88a8nt ,0r all .stGd pro ertfe8, fro8 the d6te criren br 86id u.St P aertlfioate or th0 Comptroller 08 to a88a8wnt8 or re-O88e88EOllt8 aads br this ta* 688e880r Sk11 mt be IWOe886~ 08 t8qUh8d U&8?
Artiols 7i307, but he &all furalah ~a11 blank rorm8 needed, that UnitQrritr w b8 had in all oountie8), and rrhen.oQ- platOd shall eubdt the aeme .to the 001i riSSiOMl-8 OOUTt, VhO 8bau p888 Ll~ll th8 valuation8 fir8d him; ma, when ap- proved 68 to the VihlU88, 8htil ObUSO the taxes to be oomputed and extended at the tax rate In effeot for each 8e mto. ~yeor mentlomd f586id list; and, n addition r
thereto, shall oau8e be added a penal- ty equal Ip amount to what wul4 be 8%~ per oemt Inters& to the date naklng ,+ald liet rr0a the date 8wh propertIe vould ham been delinquent had mame been properly raadered by the owner thareof at the time ror the year8 '8tated la aaid list; pmrlded, th8t the osrtltlaate of any tar oalleotor given during hi8 term of otiloe that all taxeb bare bean paid to the date or such oertlfioate oa any oer- taln pleoe or propmrtp, whloh 18 rul4 desorlbed ln 8UOh oertIrloat8, or ii tu roll8 0r any ocuatf fell to rrb0w aq aslreesraents ugalnst 8uch pr0perty suftl- oient to ldantiry it, ad that tha 8ame vae unpaid at dot68 stroh roll8 m8y hare beon xemlaod to aeoertala the oon- altlon or any property as to taxes unpaid, thl8 ehall be a~bar,to anj re-a88esluunt Of 8tiuch prOpeX%y Wder this 16U iOr 84 year8 prior to the date moh oe*lflbate,
.Eonorable P. W. lEa#terliag, Page 4
or 8u0h 8xamlixitlonO; provided, property reterred to, when n-a88e88ed, 8hall bq h8ld by an Innooent purohawr, who ha8 rolled upon aorreotae88 at 8uoh oOrtlrlaate, or the tar roll8 here- toSor8 referred to.*
An 088OO8mOat 18 II0t Invalid Where the 80m0 18 made In good ralth, regsrdle88 the aaunmt over a8- 18 Om uhl8h -8 void AlI Invalid O88e8-t 808WOnt. ab inltto beOau88 0r non-oamplianoe with 8tatutory requlm- asat8 8urroundin& the a88esMent one whIoh wa8 mde rraudulently or one fn whloh a fmdasentallywroilg 8OheW or a88e88meat we8 adopted. In your letter you rerer to thl8 Department~8
rul .ing on Siou8e Bill 100. 455. Thi8 OpiniOa i8 HO. 0.9J0, aad le nddre88ed to.the Emorable Oaorge 8: Sheppard, pub110 Aoaoaat8. The following portloa ot Comptroller thi8 Opinion dlreotly -r8 ths qUO8tiOIl ;yoU pS'O&BOWd ill YOUr btt8r:
*From the opinion of Judge. sharp, la i3tate.t. Mallet Umd and Oattle Co., 88 9. 6. (2) 491, H quote a8 tollowar
**Tha rkle haa been rapeatsdlr an- no9noed that, in the abseao8 or rraud or lllegallt~, the aotlon ob h board ot equallsat~on upon a partloular a88esma8at 18 fiII&dg cod, furthermom, thnt 8u0h valuation dll not be 8et asida marelv upon a 8honing that t;hs 80m $8 in faot OXOe88iVe. If tho board fairlyand rix a fair an4 ju8t horia8tly endeavor8 valuation ror taxing prirpo1u8, a ml8t0ke i8 on it8 part* under maah o*aw8tanoe8, aot aubjeot to nriew br the aourt8.
T8Xti8 Md PaO%fiO w.~ CO. V. aitl 0f n hISO (Tex. sup.) 85 6. 9. (2) 24a; Rowl85d V. aity 0r Tylar @OX. am. iipp.1 s 8. vr. (2) 756; -8dOw V. Bak8r (Tex. '00~ 4pp.j
229 9. Py. 49s; Duok v. Peeler* 74 Tu. a6S, 11 S. W.~llll; State v. ChlcryEo R. I. & Q.
l?y. 00. (Tex. Cam. App.) US 8. ~6. 949; Sin- day LakeIran Co. we Wakeii~d, 847 8. 8. SSQ,
Ffonorable X. 1. Sasterllng, PagO 6
3s 5. ct. 495, ae L. M. 11M. However, the rule has been deolarud that If a board of equallsatlun adopt0 a mm0e thkt 16 Illegal, arbitrary, or fundamentally wrong, the da- olslon of the board PB~ be attaoked and set Amidei'
wOther oa8es use the languag? that *aa a general rule, the doolslon of a hoard of quallzatlon up on a partbular l we6mmnt, in the abamos or fraud.or lrregnlarlty,, ill oonolusire.* Fort Arthur Ind; Sohool Dint. V. Bauaer, 64 9. f. (21 4lg; l?eder-
Ithen so umd the word8 *finaL* ~oo~elnm17** mean the 8am0 thing. The value of the propert? as fixed by,the board of equalization is roe aejPdioata, mbj88t only to being set atide for fraud or the adopt&n of a fundammtallyrrongmethod 'aamsngnsnt." As pointed out in the Opinion just quoted, the Oourt.8 ham utirordy held that Commbmlonere~ Court d-8 .mot property upon'tho only ground hare the authority to re4sao~~ the original aammment wan based on an over raloatlo& In the oam of Xlnkson v. Lorsnto Iad. &ho01 D18tr, Court of 01711 appeals of Tezas,~ hmrlllo, 109 S. W. (2) lOQ8, th8 Court sale am follouu:
'The general rule la that an attaok OS the oharaotar hero made by appellant upon assemment valuations made by a board of equaliaation oanuot be justified in the abssmo of all.agatlona and proof of fraud, eomsthlng equitalent there- to, auoh as lsok of jurladlotloa, an ob- vlous rlolatlon of law, orthe adoption of a prlnolpIe oP~nmthod of establi8blng raluatlon8 or maHag asseesaentcl that la fundamentally wrobg and whloh wm.Xts in a substantial Injury to the oomplafa& * Mere dlffereaoea of.,oplnlon, honodl$ eu- terta.lnedd, though 8rroneoua; will not warrant the interf~ren@m of the OOUrtB.
Drussdow r.,,IIker (Tar. Corn. App-) 889
Xonorable W. B. Ihaterlktg, Page 6
s. I?. 493; Yenardrllle Xndopendent School Dlst. v. Moser (Tex. 011. App.1 90 8. W.
(2) 598, 599; Lubbsok Hotel Co. v. Lubbook (Tar. Clr. App.) Zndepandsnt Sshool Dlst.
e5 S. w. (2) 776; slmklns T. city of Coraloana (TOG CIT. App.) 84 S. K. (8) 998; State v. Xsllet Umd k Cattle 00.. 1.26 Tax.
S92, 88 9. U. (2) 491."
In the oase of Msderland Independsnt Sohool Dlstriot T. Carter et al, Ccmrt of Clril hppsals of Texas, Beauwnt; z". W. (2) 487, the Court said: the rule oontendod
*We folly reo~~lzo for ths appollsnt #at ths deolsloe of a board of aquallsatlon @ori a partioular assemwnt, in the abssnoe of lllogality fraud, or. somethln(l equivalent therets, 1s 00nolus~vs. It is unquestionable the sst-, tied rule. in this state that the omrts hsn aa supenlaory oontrol wer boards of oquall- Xatlon. Stats cr. Yallst Land t Qattle CO.
(Tsx, .Sup.) 06 S, 1. (8). 471, and Youardville Sndo ondont Sohool D&at. vr Jfoser (Tsx. Oir.
APP* P 90 8. W. (Z) 598, snd authorities oltsd.* We are of the opinion that Oomdsrloner~~ Oourt Jefferson County, Texas. wuld bd umuthorissd to~paas an order.authorizlng a ro-assessmsnt of ths property in question under the faots eot out in your letter.
Yours very truly ATTORREYOItRXRALOt’1%IPS B&R5
~*Rov~sJQ 12. 1939
ATTORNEY GENERAL 06 Ttig
APPROVED 0PlNt0~ CoMMIlTEE ,“i%a3- n